One criterion for an arrangement to constitute a lease is that we have an identified asset. Which of the following is required in order for a contract to contain an identified asset? Multiple Choice The asset must be explicitly identified in the contract. The customer can derive substantially all of the potential economic benefits from using the asset. The asset must be property, plant, or equipment (not inventory, intangibles, or natural resources). The provider cannot have the right to substitute alternative assets during the period of use and could benefit economically from such a substitution