Which of the following statements about leases is least accurate（）
A. If a lease is a capital lease and the lessor is not a dealer in the leased asset, the lease is a direct financing lease.
B. If the lease is a capital lease and the lessor is a dealer or seller of the leased equipment, the lease is a sales-type lease on the books of the lessor.
C. In a direct financing lease, the gross profit is recognized at the lease inception, while in a sales-type lease it is not.
