medium · Financial Accounting assets

A retailer sells its headquarters for $200 million (book value $120 million) and immediately leases it back for 15 years in a transaction that qualifies as a sale.

How should the $80 million difference be recorded?

  1. Recorded as an increase to Additional Paid-in Capital.
  2. Deferred and amortized as a reduction to lease expense over 15 years.
  3. Recognized as a $80 million gain on the date of sale.
  4. Recognized as Other Comprehensive Income (OCI).

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