问题如下：
Under US GAAP, which of the following statement is correct if lease is classified as operating lease:
选项：
A.asset appears on the lessee’s balance sheet.
lessee will record depreciation expense on the I/S.
lessee will record interest expense on the I/S.
解释：
A is correct.
Under IFRS and US GAAP, A lessee must recognize an asset and alease liability at lease inception. For operating lease under US GAAP, the lesseerecognizes a single lease expense which is a straight-line allocation of the cost of the lease over its term.
请问operating lease 在IFRS和US GAAP下，在leasee的balance sheet上面要记做asset吗？我记得operating lease 不是不能记做asset的？
