Ted Ltd signed a contract with Mark Ltd. The contract requires Mark Ltd to transport a specified quantity of goods of Ted Ltd by using 10 specified rail cars in accordance with a stated timetable for a period of five years. Mark Ltd provides the rail cares, driver and engine as part of the contract. The contract states the nature and quantity of the goods to be transported as well as the type of rail car to be used to transport the goods. Mark Ltd has a large pool of similar cars that can be used to fulfil the requirements of the contract. Mark Ltd can choose to use any one of a number of engines to fulfil the requests from Ted Ltd. The engine could be used to transport not only the goods of Ted Ltd, but also the goods of other customers. The cars and engines are stored at Mark Ltd's premises when not being used to transport goods. Required: In accordance with AASB 16 Leases, should the contract between Ted Ltd and Mark Ltd be treated as a lease contract in Ted Ltd.'s books? Explain your reasoning