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D is corrent. The three costs incurred by a lessee with respect to capital leases are interest expense, amortization expense, and executory costs. Each payment consists of principal reduction and interest expense. The amount capitalized must be amortized over the useful life of the asset. Executory costs, such as insurance, maintenance, etc., are borne by the lessee. The basic premise in capital leases is the risks and responsibilities of ownership are transferred from lessor to lessee.
A is incorrect because lease expense is a rental-type expense that is associated with operating leases.
B is incorrect because lease expense is a rental-type expense associated with operating leases.
A is incorrect because lease expense is a rental-type expense that is associated with operating leases.