The Costs That (A) Are Associated Directly with Consummating a Lease

Multiple Choice

The costs that (a) are associated directly with consummating a lease, (b) are essential to acquire the lease, and (c) would not have been incurred had the lease agreement not occurred, are referred to as:

A) Initial direct costs.
B) Consummating expenses.
C) Lease acquisition expenses.
D) Nonlease components.