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A capital lease is recorded as an asset on the balance sheet and an amount equal to the: options -present value of the remaining lease

A capital lease is recorded as an asset on the balance sheet and an amount equal to the:
options
-present value of the remaining lease payments.
-The lesser of the present value of the remaining lease payments or the present value of the lease payments for a one year period.
-Dollar amounts of each lease payment multiplied by the total number of lease payments in original original agreement.
-Dollar amount of each lease payment multiplied by the number of lease payments remaining
-Dollar amounts of each lease payment multiplied by the number of lease payments per year

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