美国不是不计折旧吗

问题如下：

Under both IFRS and US GAAP, a lessor in an operating lease recognizes:

选项：

A.

selling profit at lease inception.

B.

a lease asset comprising the lease receivable and relevant residual value at lease inception.

C.

lease receipts as income and related costs, including depreciation, as expenses over the lease term.

解释：

C is correct.

Lessor accounting for an operating lease under US GAAP is similar to that under IFRS: Over the lease term, the lessor recognizes lease receipts as income and recognizes related costs, including depreciation of the leased asset, as expenses. Under IFRS, at inception of a finance lease—not an operating lease—the lessor derecognizes the underlying leased asset and recognizes a lease asset comprising the lease receivable and relevant residual value. Further,an IFRS-reporting lessor will recognize selling profit at the beginning of all leases that are not classified as operating leases. In contrast, a US GAAP–reporting lessor will recognize selling profit only on sales-type leases at the beginning of the lease term.