Under ASPE, executory costs include: Maintenance costs that are incurred only when the asset is leased. O Maintenance costs incurred by the lessor on its own behalf. O Maintenance costs that are applicable to only finance leases. Maintenance costs that are applicable to only operating leases. Maintenance costs that are incidental costs in a lease that would be incurred by the lessee, independent of whether the lessee had purchased or leased the asset