Which of the following is the characteristic that distinguishes a capital lease from an operating lease？______.
A capital lease is a long-term and noncancelable financing obligation that is a form. of debt.
B. The capital lease transfers title of the leased asset to the lessee at the end of the lease term.
C. The lease term of a capital lease is 75% or more of the estimated useful life of the leased asset.
D. The present value of the lease payments is 90% or more of the market value of the leased asset.
Each of the above.
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