Which of the following statements is least likely an incentive to the lessee for structuring a lease as an operating lease rather than a capital lease（）

A. Operating leases are advantageous to the lessee’ s management when their compensation depends on return on assets or invested capital.  

B. An operating lease is advantageous when the lessee wants to keep debt off its balance sheet.  

C. If the lessee is in a higher marginal tax bracket than the lessor, the lease should be structured as an operating lease so that the lessee can take advantage of the depreciation of the leased equipment.

偏心分层注水管柱井下工具由（）型偏心配水器构成。

A、665-2

B、665-3

C、665-4

D、665-5