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.我想问下C选项在期初的时候，lessor也是有可能在损益表里确认一笔gain的吧？
