direct financing vs sales type lease CFI CFO

CFA Level II
#1

Can someone help me once and for all why sales type has lower CFI higher CFO?

#2

Under a direct financing lease all of the lease payments are classified as interest income: 100% CFI.

Under a sales-type lease, the lease payments are part interest, part principal: part CFI, part CFO.

#3

THANK U!

#4

You’re welcome.