Which one of the following conditions would result in the classification of an arrangement as an operating lease?
A. The arrangement is for a minor part of the economic life of the underlying asset
B. The arrangement includes an option to purchase the underlying asset at the end of the term
C. The arrangement consideration represents substantially all of the fair value of the underlying asset
D. The arrangement transfers ownership of the underlying asset to the lessee at the end of the term
A. The arrangement is for a minor part of the economic life of the underlying asset
根据企业会计准则，一个安排被分类为经营租赁的情况通常包括但不限于以下特征：租赁期覆盖资产经济寿命的较小部分、租赁结束时租赁物所有权不转移给承租人、租赁付款额的现值显著低于租赁物的公允价值。因此，选项A符合经营租赁的特征。选项B和C通常与融资租赁相关，因为它们涉及购买选择权和租赁付款额接近资产公允价值，这可能表明所有权实质上在租赁开始时已经转移给了承租人。选项D则直接表示所有权在租赁结束时转移，这更符合融资租赁的特征。
