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According to U.S. GAAP, which of the following would least likely require a lessee to capitalize a lease? A. The lessee has an option to purchase the asset for its fair market value at the end of the lease. B. The lease term is 75% or more of the estimated life of the leased asset. C. The present value of the minimum lease payments is 90% or more of the fair value of the leased asset. |