Which one of the following conditions must be present for a lessor to account for a modification of a finance lease as a separate lease?
A. The modification must increase the scope of the lease by adding the right to use one or more underlying assets and the consideration for the lease increases by an amount commensurate with the stand-alone price for the increase in scope
B. The modification must decrease the scope of the lease by decreasing the right to use one or more underlying assets or the consideration for the lease decreases by an amount commensurate with the stand-alone price for the decrease in scope
C. The modification must increase the scope of the lease by adding the right to use one or more underlying assets or the consideration for the lease increases by an amount commensurate with the stand-alone price for the increase in scope
D. The modification must decrease the scope of the lease by decreasing the right to use one or more underlying assets and the consideration for the lease decreases by an amount commensurate with the stand-alone price for the decrease in scope
C. The modification must increase the scope of the lease by adding the right to use one or more underlying assets or the consideration for the lease increases by an amount commensurate with the stand-alone price for the increase in scope
根据企业会计准则，如果租赁修改增加了租赁范围，即承租人获得了使用一项或多项额外租赁资产的权利，并且增加的对价与这些新增租赁资产的单独价格相当，那么出租人应当将该修改作为一项单独的租赁进行会计处理。
