Simon Property Group, Inc. owns shopping malls and leases stores in these malls to retailers. In its 2021 agenert, Simon Property disclosed the following information: Deferred Lease Costs Our deferred leasing costs consist primarily of initial direct costs... We record amortization of deferred leasing costs on a straight-line basis over the terms of the related leases. Details of these deferred costs as of December 31 are as follows: Deferred lease costs appear on Simon Property's balance sheet as which of the following? page119image37976896 A contra-asset A liability A contra-liability An asset