Financial Machinery entered into an arrangement to provide Viable Bank with equipment for the bank’s data center. The contract does not explicitly identify the equipment to be used to fulfill the contract. Financial Machinery has several data centers that are interchangeable and can service multiple customers at one time. Due to security processes in place for its customer data, Viable Bank insists on specific restrictions on the equipment to be utilized and the arrangement imposes restrictions on access and substitution by Financial Machinery for the term of the contract. Does the contract include an identifiable asset for purposes of determining whether it contains a lease?