问题
单项选择题
Javox, Inc. is considering leasing an asset that has an estimated economic life of ten years and a lease term of eight years. The lease will not transfer ownership to Javox at expiration, and if Javox chooses to buy the asset at the termination date, they must pay the fair market value, If Javox leases the asset, it must be considered a(n):（）
A. capital lease.
B. cash flow lease.
C. operating lease.
答案
参考答案：A
解析：
A lease is classified as a capital lease by lessees if the lease term is equal to 75% or more of the estimated economic life of the leased property. It must meet at least one criterion, (not all of the criteria) to be classified as a capital lease.