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Which of the following statements about the treatment of leases on the lessor’s financial statements is least accurate? A.If the present value of the payments on a finance lease is greater than the carrying value of the asset, the lease is a sales-type lease on the books of the lessor. B.In a direct financing lease, the lessor recognizes gross profit at the lease inception, while in a sales-type lease it does not. C.To be a finance lease for the lessor, collectability must be reasonably certain and the lessor must have substantially completed performance.