At lease commencement, the lease liability in the lessees books will be different than the lease receivable in the lessors books, even when the implicit interest for the lessor equals the lessees incremental borrowing rate, in all the following scenarios except:

	A.	An operating lease.
	B.	The guaranteed residual value by the lessee at the end of the lease is equal to the expected fair value of the residual value.
	C.	A bargain purchase option at the end of the lease that is reasonably certain to be exercised by the lessee.
	D.	The guaranteed residual value by the lessee at the end of the lease is more than the expected fair value of the residual value.