Which one of the following statements is true as it relates to a lessor’s accounting for an operating lease?
A. Lease incentives paid or payable on an operating lease reduce the initial measurement of the net investment in the lease
B. Lessors do not need to consider impairment associated with the underlying asset in an operating lease
C.The impairment considerations for a lessor’s operating lease is the same as for a financing lease
D.Lessors should defer the cost of any initial direct costs and recognize that cost as a reduction to lease income over the lease term
D. Lessors should defer the cost of any initial direct costs and recognize that cost as a reduction to lease income over the lease term
根据企业会计准则，出租人对经营租赁的初始直接费用应当资本化，并在整个经营租赁期内按照与确认租金收入相同的基础进行分摊，分期计入当期损益。因此，选项D是正确的。选项A错误，因为租赁激励通常减少出租人的租赁收款额，而非净投资的初始计量。选项B不正确，因为出租人仍需要评估经营租赁中租赁资产的减值。选项C不正确，经营租赁和融资租赁的减值考虑是不同的，经营租赁的减值通常针对租赁资产，而融资租赁的减值可能涉及应收融资租赁款。
