问题
单项选择题
Which of the following is NOT a criteria for classifying a capital lease（）
A. The term of the lease is 75 percent or more of the estimated economic life.
B. It contains a bargain purchase option.
C. The present value of the minimum lease payments equals or exceeds 80 percent of the fair value of the leased property.
答案
参考答案：C
解析：
The present value of the minimum lease payments equals or exceeds 90 percent of the value of the fair value of the leased property.