easy · Financial Accounting assets

If a lessee has an option to extend a lease for 3 years and is 'reasonably certain' to do so, what term is used for the finance lease classification tests?

  1. The non-cancelable period plus the 3-year extension.
  2. Only the non-cancelable period.
  3. The useful life of the asset, regardless of the contract.
  4. The entire 3-year extension only.

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