When there are lease modifications pertaining to increases in scope of an asset, this would be accounted for as a separate lease if: There is an additional asset and increase in consideration commensurate with the lessor's stand- alone rent. There is an additional asset and increase in consideration commensurate with the lessee's stand- alone rent. There is an additional asset and increase in consideration. There is an increase in consideration. Under a sales type lease, if the residual value is guaranteed: O It is not discounted but included as part of CGS. It is included in the measurement of the net investment. O It is discounted and included in as part of sales. It is ignored and not included in the computation of the lease receivable. The period covered by the termination option is added to the lease term in the following scenarios, except: 1 Both the lessee and the lessor has the right to terminate the lease, only the lessee has significant penalties in relation to the termination. The lessee has the right to terminate the lease, but is not reasonably certain that it will exercise the right. o Only the lessor has the right to terminate the lease. O Both the lessee and the lessor has the right to terminate the lease, only the lessee has significant penalties in relation to the termination. Both of them have no significant penalties to terminate