E. none of the above Which of the following would not be included in the Lease Receivable account? A. Guaranteed residual value b. Unguaranteed residual value c. A bargain purchase option d. All would be included Which of the following statements is correct? A. In a sales-type lease, initial direct costs are added to the net investment in the lease. B. In a direct-financing lease, initial direct costs are expensed in the year of incurrence. C. For operating leases, initial direct costs are deferred and allocated over the lease term. D. All of these.