Operating leases usually have terms that include a. Maintenance of the equipment. b. Only partial amortization. c. Cancellation clauses. d. All of the above. e. Only answers a and c above. Heavy use of off-balance sheet lease financing will tend to a. Make a company appear more risky than it actually is because its stated debt ratio will appear higher. b. Make a company appear less risky than it actually is because its stated debt ratio will appear lower. c. Affect a company's cash flows but not its degree of risk. d. Have no effect on either cash flows or risk because the cash flows are already reflected in the income statement. T/F: If a leased asset has a negative residual value, for example, as a result of a statutory requirement to dispose of an asset in an environmentally sound manner, the lessee of the asset could reasonably expect to pay a lower lease rate because the asset does not have a positive residual value