If a lease is capitalized, it has one of the following attributes: A) it shows up as a liability on the lessor's financial statements. B) the lease's present value shows as a liability on the lessee's balance sheet, but not an asset. C) it is debt on the right-hand side of the lessee's balance sheet, and an asset on the left. D) the lease becomes a capital asset for the lessor, allowing him to capitalize on its value to borrow more.