8.) Which of the following statements is correct?

		For direct-financing leases, initial direct costs are added to the net investment in the lease.
		For sales-type leases, initial direct costs are expensed in the year of incurrence.
		For operating leases, initial direct costs are deferred and allocated over the lease term.
		For sales-type leases, lessor revisions in estimated unguaranteed residual values can take the form of both upward and downward adjustments.