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.Upon modification, the classification criteria are not reassessed for operating leases
C.A lessor would derecognize any remaining prepaid or accrued lease payments from the original lease
D.A lessor would include any prepaid or accrued lease payments in the lease payments for the new lease
B. Upon modification, the classification criteria are not reassessed for operating leases. According to the provided reference, once a lease is classified as an operating lease at the beginning, the出租人 (lessor) does not reevaluate the classification after the lease start date, even with modifications, unless the modification results in a new lease. Therefore, the lessor would not reassess the classification criteria for an operating lease upon modification.
