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At the beginning of the lease period, the lease is reported in the lessee's balance sheet for which amount? A . Fair value of the

At the beginning of the lease period, the lease is reported in the lessee's balance sheet for which amount?
A. Fair value of the underlying asset.
B. Present value of expected cash inflows from using the underlying asset.
C. Present value of lease payments over the lease period.
D. Leases are not reported in the balance sheet.
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