Respuesta :
Answer:
d). The lessee must increase the present value of the minimum lease payments by the present value of the option price.
Explanation:
The bargain purchase option refers to the clause mention in a lease contract or agreement which provides the lessee [tex]\text{to purchase}[/tex] or buy a leased asset from a person at the end of the [tex]\text{lease period}[/tex] at a price which is substantially below its [tex]\text{fair market value}[/tex].
In bargain purchase option, the present value of a [tex]\text{minimum lease payments}[/tex] can be increased by bargain purchase option. So the lessee must [tex]\text{increase}[/tex] the present value of [tex]\text{minimum lease payments}[/tex] by the present value of the [tex]\text{option price.}[/tex] This is the impact of the bargain purchase option on the present value of [tex]\text{minimum lease payments}[/tex].
Thus, the correct option is (d).
