Which of the Following Is Not Among the Criteria for Classifying

Which of the following is not among the criteria for classifying a lease as a finance lease?

A) The agreement specifies that ownership of the asset transfers to the lessee.
B) The agreement contains an option to purchase the underlying asset that the lessee is reasonably certain to exercise.
C) The lease term is for substantially all of the remaining economic life of the underlying asset.
D) The present value of the sum of the lease payments and any residual value guaranteed by the lessee that isn't already reflected in the lease payments equals or exceeds substantially all of the fair value of the underlying asset.