Which of the following are the initial direct costs of the lessee in the 2024 Japan Architect Examination
Which of the following are the initial direct costs of the lessee in the 2024 Japan Architect Examination? ( )
A. Attorney fees incurred in lease negotiations
B. Handling fees for signing the lease agreement
C. Maintenance fees of the leased asset
D. Transportation fees of the leased asset borne by the lessee
Answer: ABD
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. The maintenance fees of the leased asset are subsequent costs during the lease term, not initial direct costs.
