Part B:
In the table below, indicate the impact on the 3D printer lease classification based on changes in key assumptions
	Change in Key Assumptions	Operating Lease	Capital Lease	Not Determinable
	EPL can purchase the lease at the end of the two years for $50,000, which reflects its expected market value.
	The implicit rate in the lease is 14% and it is known to EPL.
	The useful life of the printer is two years.