The minimum lease payments plus the unguaranteed residual value.

A. The minimum lease payments plus the unguaranteed residual value. A lessor with a sales-type lease involving an unguaranteed residual value available to the lessor at the end of the lease term will report sales revenue in the period of inception of the lease at which of the following amounts? A. The minimum lease payments plus the unguaranteed residual value. B. The present value of the minimum lease payments. C. The cost of the asset to the lessor, less the present value of any unguaranteed residual value. D. The present value of the minimum lease payments plus the present value of the unguaranteed residual value.