NO.PZ2018062018000063
问题如下：
From the perspective of a lessee, which of the following can be considered as an advantage of using finance lease compared to purchase it?
选项：
A.
No depreciation expense will be reported.
B.
No change will be shown on the balance sheet.
C.
The risk relevant to asset obsolescence can be reduced.
解释：
C is correct. From the perspective of a lessee, the risk relevant to asset obsolescence can be reduced by using a lease, because the asset just belongs to the lessor. Under a finance lease, on the balance sheet there will be a leased asset and a lease obligation. Depreciation expense will be reported on the income statement.
lessee确认的是ROU，无形资产计提的是amortization吧？有形资产才是depreciation吧？
