Initial Direct Cost Incurred by the Lessor

FASB ASC 13-1 Initial Direct Cost Incurred by the LessorSearch the FASB ASC database to address the following questions. For each question, copy and paste your research findings and then write a short summary of your response to each question. Remember to cite your research findings.A.        How does the FASB define initial direct cost associated with leasing?B.        How do lessors account for initial direct costs incurred for a sales-type lease?C.        How do lessors account for initial direct costs incurred for an operating lease?