问题
单项选择题
A lessee has a 15-year capital lease requiring equal annual payments. The reduction of the total lease liability in year 6 is equal to:（）
A. 1/15 of the original lease liability.
B. the reduction of the long-term lease liability in year 6.
C. the current liability shown for the lease at the end of year 5.
答案
参考答案：C
解析：
There are two components of lease obligation, current and noncurrent, reported as liabilities for a capital lease. The current component is the principal portion of the lease payment to be made in the following year.