Q33. Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted. A lessee company entered into five-year lease agreement on 1 January 2004. For 2004, which type of lease would most likely have the greatest effect on that company's cash flow from operations and cash flow from financing activities, respectively?
| Cash flow from operations | Cash flow from financing | A | Capital lease | Capital lease | B | Capital lease | Operating lease | C | Operating lease | Capital lease | D | Operating lease | Operating lease |
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