B. Nonlease components of lease payments a. What are "nonlease components of lease payments"? b. How does the lessor account for them? c. How does the lessee account for them? Lessor's initial direct costs. What are they? a. Lessor's initial direct costs are accounted for differently depending on the type of lease. How are initial direct cost accounted for in: i. An operating lease? ii. A sales-type lease without a selling profit? iii. A sales-type lease with a selling profit?