In the 2024 Japan Architect Examination, which of the following is included in the initial direct costs of the lessee
In the 2024 Japan Architect Examination, which of the following is included in the initial direct costs of the lessee? ( )
A. Maintenance fees of leased assets
B. Attorney fees incurred in lease negotiations
C. Depreciation of leased assets
D. Rent paid in advance
Answer: B
Explanation: Initial direct costs refer to the costs incurred by the lessee in the process of lease negotiations and signing the lease agreement that can be directly attributed to the lease project, including attorney fees, handling fees, transportation fees, etc. .
