NO.PZ2019120301000008
问题如下：
For a lessor, the leased asset appears on the balance sheet and continues to be depreciated when the lease is classified as:
选项：
A.a finance lease.
a sales-type lease.
C.an operating lease.
解释：
C is correct.
When a lease is classified as an operating lease, the underlying asset remains on the lessor’s balance sheet. The lessor will record a depreciation expense that reduces the asset’s value over time.
忘记operating lease和finance lease的这个区别，能否讲一下，感谢~
