问题
单项选择题
In a sales-type lease, a lessor recognizes a gross profit at the inception of the lease equaling the:（）
A. present value of the minimum lease payments (MLP) less the cost of the leased asset.
B. sale price of the leased asset less the present value of the minimum lease payments (MLP).
C. present value of interest revenues over the lease period.
答案
参考答案：A
解析：
In a sales-type lease, the implicit interest rate is such that the present value of MLP is the selling price of the asset. At the time of the lease inception, the lessor will recognize a gain equaling the present value of the MLPs, less the cost of the leased asset.