Which of the following is incorrect about why the lease standard was amended in 2016:

A"Some lessees were intentionally structuring lease contracts to be considered ""operating leases"

B.Many lessees preferred to classify a lease as an operating lease since this avoided showing a liability on the balance sheet

C.The journal entries for an operating lease and finance lease were very different which made some lessees prefer to classify leases as operating leases

D. "Some lessors were engaging in ""off balance sheet financing"""