Remaining Time: 1 hour, 40 Question Completion Status: QUESTION 1 The costs that (a) are associated directly with consummating a lease, (b) are essential to acquire the lease, and (c) would not have been incurred had the lease agreement not occurred, are referred to as initial direct costs. Initial direct costs incurred by the lessee are OA a reduction to the lease liability at the beginning of the lease recorded as an expense at the beginning of the lease B. . deferred in a lease until the asset is returned to the lessor added to the right-of-use asset and expensed over an amortization period D