问题
单项选择题
For a capital lease, the amount recorded initially by the lessee as a liability will:（）
A. be less than the total of the minimum lease payments.
B. equal the present value of the minimum lease payments at the beginning of the lease.
C. exceed the present value of the minimum lease payments at the end of the lease.
答案
参考答案：B
解析：
With a capital lease, both an asset and liability are reported on the balance sheet with lease payments divided between interest and principal components. The future payments on principal and interest must be discounted to present value at the beginning of the lease.