为什么是选C capital asset啊

问题如下：

A manufacturer of jets also enters purchase and leaseback arrangements of used aircraft. The buy and leaseback arrangements are classified as operating leases, with the lease payments due in advance at the beginning of each period. The company depreciates these used aircraft on a straight-line basis over the life of the lease. The most likely effect on the manufacturer's financial statements of entering into one of these purchase and leaseback arrangements is an increase in its:

选项：

A.lease receivables. B.EBIT by an amount equal to the lease payments. C.capital assets.

解释：

The used aircraft that the manufacturer buys and leases back are classified as operating leases. For the lessor, these assets under operating leases would be classified in property, plant, and equipment in capital assets and thus would lead to an increase in capital assets. With payments in advance, there would be no lease receivable arising from the operating lease; long-term lease receivables arise from financing leases, not operating leases. Although revenues will increase by the lease payments, the leased assets are depreciated, and therefore EBIT will increase by the lease payment received minus depreciation expense.