The lessee allowing a renewal option to lapse would not result in a new measurement of lease payments, as this would typically not change the initial lease agreement. However, the other options could lead to a new measurement of lease payments:
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The lessee exercising a purchase option, the terms of which are included in the original agreement: If the lessee exercises a purchase option, and the terms were known at the lease commencement date, it would be considered part of the original lease contract, and thus wouldn't necessarily trigger a new measurement of lease payments.
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The lessor agreeing to reduce the consideration received to secure an additional contract with the lessee: This could potentially result in a new measurement if it leads to a change in the lease payments, as it indicates a modification of the lease.
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The lessor refusing to modify the contractual term of the lease arrangement: If the lessor refuses to shorten the lease term from five to four years, this would not result in a new measurement of lease payments, as it doesn't affect the lease payments; rather, it would be a change in the lease term.
Therefore, the event that would result in a new measurement of lease payments is the lessee exercising a purchase option, the terms of which are included in the original agreement. According to the principles outlined in the reference materials, such a change would require the lessee to reevaluate the lease payment and possibly reclassify or adjust the lease liability and the related使用权资产.
