Which of the following describe the criteria that must be met for a company to treat a lease as a short-term lease? (more than 1 right answer)

a. The lease term is twelve months or less.

b. The lease term (including any options to renew or extend) is twelve months or less.

c. The lease does not contain a purchase option that would extend the term beyond twelve months.

d. The lease does not contain a purchase option that the lessee is reasonably certain to exercise, which would extend the term beyond twelve months.