NO.PZ2023081403000091
问题如下：
Q. Under US GAAP, a lessor’s reported revenues at lease inception will be highest if the lease is classified as:选项：
A.a sales-type lease. B.an operating lease. C.a direct financing lease.解释：
A is correct. A sales-type lease treats the lease as a sale of the asset, and revenue is recorded at the time of sale equal to the value of the leased asset. Under a direct financing lease, only interest income is reported as earned. Under an operating lease, revenue from lease receipts is reported when collected.
课程里讲的是lessor的GAAP下计量 sales-type和 IFRS的finance lease处理一样，都是计提一个lease receivable asset，等于未来interest income现值(因为是IRR折现，所以也相当于fair value)，然后消去一个leased asset的账面价值，两者能够挤出来一个selling profit or loss. 这里面哪有revenue? 不是直接就全算在profit or loss里了吗？我理解revenue只有主营业务才是revenue，sales-type的意思是，把租赁当作是主营业务了？
direct financing的意思，我理解就是代买，相当于多少钱进的资产多少卖给lessee，也就是leased asset账面价值也是fair value，和lease receivable assets 相等，因为都是fair value，所以没有selling profit or loss。在这因为是finance融资，所以又不算做主营业务的revenue了？
我选错的原因是以为没有revenue的确认，只有资产的增加和减少，最多有个利润表的profit or loss。
不是只有operating lease才确认 operating income 吗？ 而且operaing income其实严格说起来也不是revenue吧，revenue和cost of goods sold不是一套的，都算主营业务吗？operating income难道不算做other income里吗？答案说是分期的，所以每次支付才计提，所以不选。
