The costs that (a) are associated directly with consummeting a lease, (b) are essential to scquire the lease and (c) would nat have beem ncurted had the lease ogreement not occurred, ore referted to os initial direct costs Initial difect costs ncurted by the lesser are defelted and aspetited over the lease term Onty in an operating lease. Only in a ralesstype lease with selling profic. Only in a soles-type lease with no selling profit In both on operating fease and a soles-type lease with no selling profit