Which of the following statements about accounting for leases by the LESSEE (customer) in the context of AASB 16 Leases is NOT correct?

	A.	A customer is considered not to have the right to use an identified asset if the supplier has a substantive right to substitute the asset over the period of use.
	B.	A supplier’s right to substitute the asset subject to lease may be considered substantive if the supplier benefits economically from the right to substitute the asset.
	C.	The right to control the use of an identified asset for a period of time requires that the customer has both the right to obtain substantially all of the economic benefits from the use of the asset and the right to direct the use of the asset.
	D.	The suppliers’ right to substitute the asset subject to lease for repairs and technical upgrades represents substantive substitution.