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When Using the Discounted Cash Flow Approach to Lease Capitalization

Question 128

Multiple Choice

When using the discounted cash flow approach to lease capitalization, how is the off-balance sheet lease obligation estimated?


A) present value of the replacement cost of the leased asset
B) rent expense times capitalization rate
C) present value of the future minimum lease payments
D) present value of the historical cost of the leased asset

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