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B is corrent. During the lease term, each minimum lease payment consists of both interest and reduction of the lease obligation. Lease amortization produces a constant periodic rate of interest on the remaining balance of the obligation, known as the "effective interest" method.
A is incorrect. Refer to the correct answer explanation.
C is incorrect. Amortization of the asset would be recorded as depreciation expense and has nothing to do with the reduction of the liability.
D is incorrect. Amortization of the asset would be recorded as depreciation expense and has nothing to do with the reduction of the liability.