Which of the following is not one of the critieria that would require a lease to be accounted for as Finance/Sales-Type Lease? The agreement specifies that ownership of the asset transfers to the lessee O The leased asset has a useful life that exceeds 20 years The undelying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. The lease term is for the "major part" of the remaining economic life of the underlying asset. The lease agreement contains a purchase option that the lessee is reasonably certain to exercise The present value of the lease payments equals or exceeds "substantially all" of the fair value of the underlying asset