Finance lease means that the lessor purchases the leased object and leases it to the lessee for use, and the lessee pays the rent to the lessor in installments. During the lease term, the ownership of the leased object belongs to the lessor, and the lessee has the right to use the leased object; After the lease expires, the lessee has the option to purchase the leased asset, and the purchase price is expected to be much lower than the fair value of the leased asset when the option is exercised. Therefore, it can be reasonably determined that the lessee will exercise this option on the lease beginning date. Even if the lessee does not exercise this option, the ownership of the asset will not be transferred, However, the lease term accounts for most of the service life of the leased asset.
Which of the following options belongs to financial lease
Company A leased a set of unused equipment to company B on January 1, 2000, with a lease term of 2 years and a rent of 24000 yuan. The contract agreed that company B would first pay 12000 yuan for one year on January 1, 2000 and 12000 yuan for the rest of the year on January 1, 2001