1. The lessor retains tittle to the assest,and the lease term is 3 year on an assest that has a 10 year useful life,this indicates that more than 75% of the assest's useful life.hence it is a capital lease.

2. The title is transfered to the lessee,this is a capital lease.The lessee can purchase the assest for $1 at the end of the lease period,this is bargain purchase option .the lease term is five years,out of its useful life of six year.this is more than 75% hence it comes under capital lease.

3. The present value of the lesse payment is 95%,this is more than 90% of the leased assest marlet value and hence it can be a capital lease.