Which of the following are true for both an operating as well as a financial lease:

	A.	Cancellation clauses are lower for financial leases than operating leases.
	B.	Lessor carries insurance and maintenance costs for financial leases but not operating leases.
	C.	Financial leases approximate the purchase price whilst operating leases do not.
	D.	The intention of the operating and financial lease is to obtain eventual ownership of the asset.