Which of the Following Is $\underline{not}$ One of the Criteria That Have Been Suggested for Lease

Multiple Choice

Which of the following is $\underline{not}$ one of the criteria that have been suggested for lease capitalization?

A) Lessee builds up a material equity in the leased property.
B) Lessee pays costs normally incident to ownership.
C) Lease is between related parties.
D) Lease agreement is cancelable.