The correct answer is: C. Finance Lease.
A finance lease is a type of lease agreement in which the lessor transfers substantially all of the risks and rewards of ownership of an asset to the lessee. This type of lease is generally not cancellable and covers the full economic life of the asset.
An operating lease is a type of lease agreement in which the lessor retains substantially all of the risks and rewards of ownership of an asset. This type of lease is typically shorter in term than a finance lease and does not transfer ownership of the asset to the lessee at the end of the lease term.
A sale and leaseback is a transaction in which a company sells an asset to a financial institution and then leases the asset back from the financial institution. This type of transaction can be used to raise cash or to improve a company’s financial statements.
An economic lease is a lease agreement that is structured in a way that it is economically equivalent to a purchase of the asset. This type of lease is typically used for assets that have a long economic life, such as aircraft or real estate.