NO.PZ2024011002000111
问题如下：
Under U.S. GAAP, a lessor's reported revenues at lease inception will be highest if the lease is classified as a(n):选项：
A.sales-type lease. B.operating lease. C.direct financing lease.解释：
Sales-type lease treats the lease as a sale of the asset, and revenue is recorded at the time of sale equal to the present value of future lease payments. Under a direct financing lease, only interest income is reported as earned. Under an operating lease, revenue from rent is reported when collected.Sales-type lease VS a direct financing lease VS operating lease
