Lease vs service assessment with key term extraction

Determine whether the arrangement contains a lease under {standard} (ASC 842/IFRS 16).

Inputs:
- Contract text or summary: {contract_text}
- Identified asset? {identified_asset}
- Substitution rights: {substitution_rights}
- Right to control use (how/what/when): {control_factors}
- Term, renewal, termination options: {term_options}
- Payments and indices: {payment_terms}

Output:
1) Extracted key terms (bullet list).
2) Lease identification conclusion and rationale.
3) Accounting data requirements (commencement, term, payments, discount rate, incentives, initial direct costs).
4) Next steps: classification decision points and system setup checklist.

Keep it decision-oriented and cite uncertainties.