Final answer:
The FASB agrees with viewpoint d, which is to capitalize leases similar to installment purchases.
Step-by-step explanation:
The FASB (Financial Accounting Standards Board) agrees with viewpoint d, which is to capitalize those leases similar to installment purchases.
When determining whether a lease should be capitalized, the FASB considers whether the lease is similar to an installment purchase. If a lease transfers substantially all the risks and rewards of ownership to the lessee, it is classified as a capital lease and must be capitalized on the lessee's balance sheet.
For example, if a lease agreement includes a bargain purchase option at the end of the lease term or if the lease term is for a major part of the asset's economic life, the lease is likely to be classified as a capital lease and therefore capitalized.