Which of the following factors should be considered in determing interest rate implicit in the lease?

A、Unguarantedresidualvalue;
B、Guaranteedresidualvalue;
C、IDCincurredbylessee;
D、IDCincurredbylessor;
E、Fairvalueoftheleasedasset;
F、Carryingvalueoftheleasedasset;G:Insurancecostduringleaseterm