FASB ASC 360-10-15-4 requires testing for impairment loss for certain long- lived assets. Which of the following types of leases is tested for impairment? O Long-lived assets of lessors subject to operating leases O Neither finance leases of lessees nor long-lived assets of lessors subject to operating leases O Both finance leases of lessees and long-lived assets of lessors subject to operating leases Finance leases of lessees 61