登录之后可查看解析

C is corrent. This lease is an operating lease because it does not meet any of the four criteria to be a capital lease as described in ASC Topic 840. The lessor (Conn) should recognize as revenue the year 1 rental payment ($85,000) plus a proportionate fraction of the lease bonus ($30,000/ 3-year lease term = $10,000 per year). Therefore, total revenue for year 1 is $95,000 ($85,000 + $10,000). Year 1 expenses total $48,000 (depreciation of $40,000 and insurance of $8,000). Thus, operating profit on the leased asset is $47,000 ($95,000 revenues less $48,000 expenses).
A is incorrect.   This lease is an operating lease because it does not meet any of the four criteria to be a capital lease as described in ASC Topic 840. The lessor (Conn) should recognize as revenue the year 1 rental payment ($85,000) plus a proportionate fraction of the lease bonus ($30,000/ 3-year lease term = $10,000 per year). Therefore, total revenue for year 1 is $95,000 ($85,000 + $10,000). Year 1 expenses total $48,000 (depreciation of $40,000 and insurance of $8,000). Thus, operating profit on the leased asset is $47,000 ($95,000 revenues less $48,000 expenses).  
B is incorrect.   This lease is an operating lease because it does not meet any of the four criteria to be a capital lease as described in ASC Topic 840. The lessor (Conn) should recognize as revenue the year 1 rental payment ($85,000) plus a proportionate fraction of the lease bonus ($30,000/ 3-year lease term = $10,000 per year). Therefore, total revenue for year 1 is $95,000 ($85,000 + $10,000). Year 1 expenses total $48,000 (depreciation of $40,000 and insurance of $8,000). Thus, operating profit on the leased asset is $47,000 ($95,000 revenues less $48,000 expenses).  
D is incorrect.   This lease is an operating lease because it does not meet any of the four criteria to be a capital lease as described in ASC Topic 840. The lessor (Conn) should recognize as revenue the year 1 rental payment ($85,000) plus a proportionate fraction of the lease bonus ($30,000/ 3-year lease term = $10,000 per year). Therefore, total revenue for year 1 is $95,000 ($85,000 + $10,000). Year 1 expenses total $48,000 (depreciation of $40,000 and insurance of $8,000). Thus, operating profit on the leased asset is $47,000 ($95,000 revenues less $48,000 expenses).