On January 1, Majewski Company enters into an arrangement to obtain the right to access land owned by Burgess Inc. for 40 years. The land is located in Wisconsin and is used by Burgess Inc. to grow wheat. The contract provides the right for Majewski Company to access a specific plot of land measuring 10 acres. The contract also provides Majewski Company with the right to construct a cell phone tower on an identified subsection of the 10-acre plot. In accordance with the contract, Burgess Inc. has the ability to use the space not occupied by Majewski Company’s assets for its own purposes, as long as the activities of Burgess Inc. do not interfere with the operation of Majewski Company’s phone tower. Burgess Inc. does not have the ability to access the specified portion of the plot of land where the phone tower will be built.

Required:
What is the unit of account for assessing whether the agreement is or contains a lease?