Which of the Following Is a Disclosure That a Lessor

Multiple Choice

Which of the following is a disclosure that a lessor must make within its financial statements?

A) components of the net investment in both sales-type and direct-finance capital leases
B) aggregated minimum lease payments for the next five years
C) future minimum lease payments on both cancellable and non-cancellable operating leases
D) the original cost of assets held and leased to others under operating leases