For FAS 13, a provision allowing the Lessee, at [the Lessee’s] option, to purchase the leased property for a price that is sufficiently lower than the expected fair value of the property at the date the option becomes exercisable that exercise of the option appears, at the inception of the lease, to be reasonably assured.”
In ASC 842, the similar option test for classifying the lease as finance calls only for exercise to be reasonably certain, not limited to reasons of option price (See: Reasonably certain purchase option).
When entering leases in bulk, you can specify whether or not there is a Bargain Purchase Option, by adding a "T" into column AB of the Primary tab.
Note: Any extra fees included in the buyout would need to be recorded outside of the system.