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. Corporate bond covenants contain 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 a low tax bracket and the lessor is in a high tax bracket. Leasing the asset allows the lessor to retain the greater tax benefits from owning the asset. For example, the lessor benefits from using accelerated depreciation on its tax returns.
