Which one of the following statements is true regarding a lessor’s treatment of a lease modification originally classified as an operating lease?
A. Upon modification, the arrangement is not treated as a new lease
B. A lessor would include any prepaid or accrued lease payments in the lease payments for the new lease
C. Upon modification, the classification criteria are not reassessed for operating leases
D. A lessor would derecognize any remaining prepaid or accrued lease payments from the original lease
C. Upon modification, the classification criteria are not reassessed for operating leases
根据企业会计准则，对于原分类为经营租赁的租赁修改，出租人通常不会重新评估租赁的分类。这意味着即使租赁条款有所变更，只要满足经营租赁的条件，租赁仍保持其原有的经营租赁分类。因此，选项C是正确的。选项A不完全准确，因为虽然租赁不是作为全新的租赁处理，但可能会根据修改后的条款进行调整。选项B不正确，因为对于经营租赁的修改，出租人通常不会将任何预付或递延租赁付款纳入新租赁的租赁付款中。选项D不正确，因为出租人通常不会注销原租赁中剩余的预付或递延租赁付款，而是根据修改后的租赁条款进行调整。
