The Estimated Residual Value of a Depreciable Leased Asset at the End

The estimated residual value of a depreciable leased asset at the end of the lease term is:

A) an important factor in how the lessor and lessee must account for the lease.
B) added to the bargain purchase option at the expiration of the lease.
C) used by the lessor to compute the annual amount of depreciation expense.
D) always guaranteed by either the lessor or the lessee.