Capital Lease Criteria

  Transfers ownership of the property
               --> to the lessee by the end of the lease term.

       Contains a bargain purchase option.

       Lease term is
               --> equal to 75 percent or more
                     of economic life of leased property.

       Present value of the minimum lease payments
              ( at the beginning of the lease term)
              --> equals or exceeds 90 percent of
                    the excess of the fair value of the leased property
               [SFAS 13, Para. 7]