Which one of the following is an example of a lease incentive?
A. Payment of costs on behalf of the lessee
B.Terms that allow the lessee to renew the lease at their current price
C.Payment of the first monthly lease payment by the lessee in advance of taking possession of the underlying asset
D.Upfront payment of cash to the lessor
A. Payment of costs on behalf of the lessee
租赁激励通常是指出租人为吸引承租人签订租赁合同而提供的优惠，如支付承租人的某些费用。因此，选项A（代表承租人支付费用）是租赁激励的一个例子。选项B（允许承租人按当前价格续租的条款）虽然可能是有利的，但它不是传统意义上的激励，而是租赁条款的一部分。选项C（承租人在占有基础资产前预先支付第一个月的租金）和D（向出租人提前支付现金）都不是通常定义的租赁激励，而是正常的租赁付款行为。
