When lessors account for residual values related to leased assets, they

A. include the residual value in the receivable measurement because it is assumed the residual value will be realized

B. include the unguaranteed residual value in sales revenue

C. recognize more gross profit on a sales-type lease with a guaranteed residual value than on a sales-type lease with an unguaranteed residual value

D. reduce the residual value by the executory costs