For each of the scenarios below, assess whether a contract is, or contains, a lease from the viewpoint of the customer: Case A Co. A (Customer) enters into a photocopying service contract with a vendor under which a photocopying machine is transferred to Co. A's office for Co's A's exclusive use for 4 years. The vendor is not able to replace the photocopying machine without Co. A's approval. Case B Co. B (Customer) signs a contract with Junction 8 Shopping Mall to use a retail unit #02-100 for 3 years. The shopping mall management has specified that the retail unit can only be used as a caf, but Co. B has the right to decide what food and beverages to sell and the selling price. The monthly rental is a fixed amount plus a certain percentage of the shop's sales proceeds. The shopping mall management reserves the right to ask Co. B to relocate to another unit with compensation. The shopping mall management will benefit economically only in the event that a new major tenant were to rent a huge retail space that includes #02-100. Although this may be possible, it is unlikely to happen at the inception of the contract. Case C Co. C (Customer) enters into a contract with an electricity supplier, which operates several electricity power plants, to purchase all the electricity produced by a specific power plant for 5 years. The electricity power plant is for the exclusive use of Co. C, which will accept all the electricity produced by the plant, the quantum of which is decided by the supplier.