Which of the following would be not true in the calculation of the Right of Use Asset or amortization of the asset for a Lessee with a finance lease? Prepaid lease payments would be added to the initial measurement A. of the lease liability Incentives received from the Lessor would be subtracted from the PV B. of remaining lease payments to compute the Right of Use Asset value at commencement The amortization of the Right of Use asset is straight-line over the C. lease term unless there is a reasonably certain purchase option or ownership transfer The Right of Use Asset is equal to the Lease liability in a finance D. lease