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| Which of the following is a characteristic of a capital lease? A. The lease contains a bargain-purchase option. B. The lease term is substantially less than the estimated economic life of the leased property. C. The present value of the minimum lease payments at the beginning of the lease term is 75% or more of the fair value of the property at the inception of the lease. D. The future obligation does not appear in the balance sheet of the lessee. |