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NEW QUESTION: 1
Finance leases are differentiated from operating leases in that finance leases normally
A. Are used only by financial institutions.
B. Are cancelable at any time upon request by the lessee.
C. Have rental payments that are approximately equal to the amortized cost of the leased asset.
D. Provide for maintenance service at no extra cost to the lessee.
Answer: C
Explanation:
A lease may be classified as either a finance lease or an operating lease by a lessee. A finance lease transfers substantially all of the risks and rewards of ownership of the asset to the lessee. A lease is classified at its inception. It normally is classified as a finance lease if for example,
1.The lease provides for the transfer of ownership of the asset by the end of the lease term.
2.The lease contains a bargain purchase option: i.e., the lessee has the option to purchase at a price expected to be sufficiently below the fair value of the exercise date that, at the lease's inception, exercise is reasonably certain.
3.The lease term is for the major part of the economic life of the asset.
4.The present value of the minimum lease payments is at least substantially all of the fair value of the leased asset at the inception of the lease.
5.The leased assets are such that they can be used only by the lessee without major modification. Thus, the rental payments tend to approximate thy--t of the leased property plus a return on the investment.
NEW QUESTION: 2
While working with the layer mask, which of the following options from the Properties panel creates a gentle edge to the mask?
A. Color Range
B. Feather
C. Density
D. Mask Edge
Answer: B
Explanation:
Reference: Understanding Adobe Photoshop CS6 , Contents: "The Essential Techniques for Imaging Professionals"
Topic 2, Volume B
NEW QUESTION: 3
Answer:
Explanation:
Explanation