Employees at your company disagree about the accounting for sales returns. The sales manager believes that granting more generous return provisions can give the company a competitive edge and increase sales revenue. The controller cautions that, depending on the terms granted, loose return provisions might lead to non-GAAP revenue recognition. The company CFO would like you to research the issue to provide an authoritative answer.

From the sales manager perspective - How to determine whether substantially all of the risks and rewards of ownership are transferred in the lease. Address how "substantially all" is defined in the authoritative literature