On January 1 , Lessor Company incorrectly recorded a sales-type lease as an operating lease . As a result of this error , the reported amount for Lessor Company ' s property , plant , and equipment leased to others is Question 6 The lessee should classify a non-cancellable long-term lease as a capital lease if Question 7 When a lessor receives cash on an operating lease , which of the following accounts is increased ? Question 8 Which of the following is not a required disclosure by a lessee of an operating lease ? Question 9 Which of the following facts would require a lessee to classify a lease as a capital lease ? Question 10 When a lessee makes periodic cash payments for a capital lease , which of the following accounts is decreased ? Question 11 Which of the following is not a required disclosure by a lessor of a sales-type lease ? Question 12 A capital lease should be recorded in the lessee ' s accounts at the inception of the lease in an amount equal to Question 13 When stock options are exercised by an employee under a compensatory stock option plan , the issuance of the common stock is recorded at the Question 14 Under the cost method of accounting for treasury stock transactions , when the proceeds from a sale are greater than the cost , the excess over cost is treated as a ( n ) Question 15 Which of the following represents shares of stock that will be issued upon completion of an installment purchase contract ?