Which one of the following statements is true regarding the reassessment of lease classification in the event of a modification?
Changes in the estimated economic life at any point during the life of the lease give rise to a new classification of a lease for accounting purposes
Lease modifications that give rise to separate leases would be reassessed for lease classification
Changes in the residual value of the underlying asset do not give rise to a new classification of a lease for accounting purposes
Lessors do not reassess lease classifications after initial assessment
根据企业会计准则，租赁开始日后，出租人无需对租赁的分类进行重新评估，除非发生租赁变更。因此，"Changes in the estimated economic life" 或 "Changes in the residual value of the underlying asset" 等会计估计变更不会导致租赁分类的重新评估，除非这些变化构成了租赁变更。"Lease modifications that give rise to separate leases" 会触发租赁分类的重新评估。所以正确的陈述是：
Lease modifications that give rise to separate leases would be reassessed for
