Customer X enter into a three year contract with Supplier Y for the use of bus. The bus shall be used as a shuttle service for Customer X's guests. Supplier Y owns a fleet of buses and each of these buses meets the specifications of Customer X. The contract requires Supplier Y to make available for Customer X the use of a bus throughout the duration of the contract. Supplier Y provides a driver for the bus and decides which one of its many buses will be provided to Customer X. This would depend, for example on the number of guests that will be using the bus destination – whether long trip or short trip. Customer X decides the time of use and the destination. Only the guests of Customer X shall be the passengers when the bus is used. After Customer X's use the bus is kept in Supplier Y's premises. Requirement: Identify if the contract is (or contains) a lease using the guidance in PERS 16. Provide brief explanations.