which of the following is not among the criteria for classifying a lease as a capital lease?

A. the agreement specifies that ownership of the asset transfer to the lessee.

B. the agreement contains a bargain purchase option.

C. the noncancelable lease term is equal to 90% or more of the expected economic life of the asset.

D. the present value of the minimum lease payments is equal to or greater than 90% of the value of the asset.