Corinth co. leased non-specialized equipment to athens corporation for an eight-year period, at which time possession of the equipment will revert back to corinth. the equipment cost corinth $16 million and has an expected useful life of twelve years. its normal sales price is $22.4 million. the present value of the lease payments for both the lessor and lessee is $20.6 million. the first payment was made at the beginning of the lease. how should athens classify the lease? why?