Which of the following meets a criterion for a lessee to account for a lease...

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Accounting

Which of the following meets a criterion for a lessee to account for a lease as a finance lease?

A. The lease is for unspecialized equipment.

B. A third party has guaranteed the residual value of the leased asset.

C. The present value of the lease payments is 75% of the fair value of the leased asset.

D. The lessee is reasonably certain to exercise the option to purchase the leased asset.

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