Draw upon guidance in ASC 842-10-15-1 to ASC 842-10-15-27 to determine which components of the following contract, if any, constitutes a lease. Reach a conclusion and explain the basis of your conclusion. The Contract: A contract between Customer and a freight carrier (Supplier) requires Supplier to transport a specified quantity of goods by using a specified type of rail car in accordance with a stated timetable for a period of five years. The timetable and quantity of goods specified are equivalent to Customer having the use of 10 rail cars for 5 years. Supplier provides the rail cars, driver, and engine as part of the contract. The contract states the nature and quantity of the goods to be transported (and the type of rail car to be used to transport the goods). Supplier has a large pool of similar cars that can be used to fulfill the requirements of the contract. Similarly, Supplier can choose to use any one of a number of engines to fulfill each of Customers requests, and one engine could be used to transport not only Customers goods, but also the goods of other customers. The cars and engines are stored at Suppliers premises when not being used to transport goods.