13. The joint project on accounting for leases by the FASB and IASB came about because users of financial information believe that A. leases are being classified as capital leases which they believe should be classified as operating leases B. leases are being classified as operating leases which they believe should be classified as capital leases C. leases are becoming a more predominant method of financing asset acquisitions used in business operations D. off-balance sheet financing has become less of an issue since the initial lease standard (SFAS 13) 14. The primary reason that the FASB does not allow for the capitalization of most research and development costs is because A. of the uncertainty of future benefits B. of the difficulty of measuring the initial research and development costs C. of the difficulty of determining the amortization period for research and development costs D. of the difficulty segregating research costs from development costs