Does the contract contain an identified asset?
(refer paragraphs B13-B20 for more detail)

Does the customer have the right to substantially all the economic benefits of using the asset throughout the period of use?
(refer paragraphs B21-B23 for more detail)

Who has the right to direct how and for what purpose the asset is used throughout the period of use? The customer, the supplier, or neither party?
(refer paragraphs B25-B30 for more detail)

Does the customer have the right to operate the asset throughout the period of use, without the supplier having the right to change the operating instructions? (refer paragraph B24(b)(i) for more detail)

Is the asset designed by the customer in a way that determines how and for what purpose the asset is used throughout the period of use?
(refer paragraph B24(b)(ii) for more detail)

No

No

Supplier

Customer

No

No