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Which of the Following Is Not a Supplemental Disclosure by the Lessee

Question 13

Multiple Choice

Which of the following is not a supplemental disclosure by the lessee required by SFAS No. 13 for noncancellable operating leases in excess of one year?


A) Future minimum rental payments in aggregate and for each of the succeeding five periods
B) The present value of minimum lease payments
C) Total minimum rentals to be received under non-cancellable subleases
D) Rental expenses with separate totals for minimum rentals, contingent rentals, and sublease rentals

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