The present value of minimum lease payments receivable is used in determining whether a lease is a finance lease or an operating lease for the lessor. Select one: True False One of the following sets of items has the same accounting treatment under both finance and operating leases: Select one: a. lease rental and interest revenue. b. leased asset and lease liability. c. executory expenses. d. lease receivable and lease liability. The initial measurement of the lease liability for the lessee includes all of the following components except Select one: a. bargain purchase option b. Lessons indirect costs d. the lease payments occurring over the lease term