Which of the following statements about accounting for leases BY LESSEES in accordance with the requirements of AASB 16 Leases is NOT correct?

Assume the lease is of an asset of high value and the lease duration is longer than 12 months.

	A.	Each period, interest expense on the remaining lease liability will be recognised in profit or loss.
	B.	Initial indirect costs that are directly attributable to arranging the lease are included in the measurement of the right-of-use asset.
	C.	If there is an expected guaranteed residual value, that amount is included in the calculation of the present value of minimum lease payments.
	D.	If there is a reasonable certainty that the lessee will obtain ownership of the asset by the end of the lease term, the asset is depreciated over the term of the lease.