On January 1, 2019, ABC Company signed an 8-year lease agreement for equipment. Annual payments are RS 28,500, to be made at the beginning of each year. At the end of the lease, the equipment will revert to the lessor. The equipment has a useful life of 8 years and has no residual value. At the time of the lease agreement, the equipment has a fair value of RS 166,000. An interest rate of 10.5% and straight-line depreciation are used. Identify the type of lease?