IAS 17 has, and ASC 842 introduces, a fifth test for whether a lease should be capitalized: "The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term." [ASC 8420-10-25-2(e)] While one would normally expect such a lease to meet other criteria as well, check this box if appropriate. Any lease with this box checked is considered a finance lease.