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Which 2 of the following would normally lead to a lease being classified as a finance lease?A.
The lease transfers the pwnership of the asset to the lessee by the end of the lease term.
B.
The lease term is for approximately half of the economic life of the asset.
C.
The lease assets are of a specialized nature such that only the lessee can use them without major modifications being made .
D.
At the inception of the lease, the present value of the minimum lease payment is 60% of what the leased asset would cost to purchase.
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