Terra Bhd enters into a 10-year contract with Kefka Bhd, a ship owner, for the use of an identified ship. Terra Bhd decides whether and what cargo will be transported; when and to which ports the ship will sail throughout the period of use, subject to restrictions specified in the contract. These restrictions prevent Terra Bhd from sailing the ship into waters at a high risk of piracy or carrying explosive materials as cargo. Kefka Bhd operates and maintains the ship and is responsible for safe passage. Required: Determine whether the contracts above contain a lease