Under ASPE 3065, which condition is part of the lessor criteria for classifying a lease as capital?

• A. The amounts of unreimbursable costs that are likely to be incurred by the lessor under the lease can be reasonably estimated
• B. The credit risk is normal when compared to the risk of collection of similar receivables
• C. The lessee has a bargain purchase option
• D. The asset’s fair value exceeds the lease payments

Answer: (B)