According to the viewpoint of lease capitalization supported by the FASB, why should a $10-$year lease agreement be handled in the

same manner as a $10-$year installment purchase?

Both transactions confer the same kind of rights to the lessor or lessee.

Both transactions involve cancelable contractual rights and obligations.

Both transactions are similar in that the right to use the property is an asset.

Both transactions represent executory contracts.