问题
单项选择题
Which of the following is least likely to be an incentive for structuring a lease as an operating lease instead of a capital lease（）
A. The period of use is short relative to the overall life of the asset.
B. The lessee is in a high tax bracket and the lessor is in a low tax bracket.
C. The corporate bond indenture contains specific covenants relating to financial policies that the company must follow.
答案
参考答案：B
解析：
Tax benefits are realized if the lessee is in a low tax bracket and the lessor is in a high tax bracket. An operating lease allows the lessor to retain the (greater) tax benefits from depreciating the asset. For example, the lessor benefits from using accelerated depreciation on its tax returns.