capital lease就是finance lease吗

问题如下：

A lessor will record interest income if a lease is classified as:

选项：

A.a capital lease. B.an operating lease. C.either a capital or an operating lease.

解释：

A portion of the payments for capital leases, either direct financing or sales-type, is reported as interest income. With an operating lease, all reve­nue is recorded as rental revenue.