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which of the following is not among the criteria for classifying a lease as a capital lease?
A. the agreement specifies that ownership of the asset transfer to the lessee.
B. the agreement contains a bargain purchase option.
C. the noncancelable lease term is equal to 90% or more of the expected economic life of the asset.
D. the present value of the minimum lease payments is equal to or greater than 90% of the value of the asset.
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