Which of the following facts would require a lessor to classify a lease as an...

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Accounting

Which of the following facts would require a lessor to classify a lease as an operating lease?
Lessor retains all the risks and benefits of ownership.
A bargain purchase option is provided for by the lease agreement.
The lease term is 90% of the estimated economic life of the leased property.
The sum of the lease payments is 90% of the fair value of the leased property to the lessor
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