All of the Following Would Qualify as a Capital Lease

All of the following would qualify as a capital lease except:

A) there is reasonable assurance that the lessee will obtain ownership of the leased asset at the end of the lease term
B) the lease term is of such a length that the lessee will obtain almost all of the benefits (usually 75% or more) from the use of the leased asset over its life
C) the lessor retains the usual risks and rewards of owning the leased asset
D) the lessor would both recover the original investment and earn a return on that investment from the lease