If a company is a lessee and inventory prices and quantities have been increasing, the accounting methods used for new lease treatment and inventory accounting method, respectively, that are most likely to have understated asset turnover ratios are:
New lease treatment　　　　　　　Inventory accounting method

A.Capital leases　　　　　　　　　　　FIFO

B.Capital leases　　　　　　　　　　　LIFO

C.Operating leases　　　　　　　　　　FIFO