问题如下：
Under US GAAP, a lessor’s reported revenues at lease inception will be highest if the lease is classified as:
选项：
A.a sales-type lease.
B.an operating lease.
C.a direct financing lease.
解释：
A is correct.
A sales-type lease treats the lease as a sale of the asset, and revenue is recorded at the time of sale equal to the present value of future lease payments. Under a direct financing lease, only interest income is reported as earned. Under an operating lease, revenue from rent is reported when collected.
可是sales-type lease也是记利息收入的啊，和direct financing lease没区别啊
