that amount of money includes financing costs, including all amounts determined by reference to the present value of the money set out in the lease; and (iii) the sum of the sums to be paid by the lessee to the lessor during the term of the lease under such a lease (in disregard of the right of a party to terminate the lease before the end of that period) and any residual value of the leased property at the end of the lease, as stipulated in the rental agreement; exceeds the current value of the delivery; and iv. the lessee is entitled to the possession, use or enjoyment of such property for a period of at least twelve months; and a. Part (a) of the definition of “instalment credit agreement” refers to this type of sale transaction and provides that an instalment credit agreement means any agreement concluded on or after the start date, goods consisting of tangible property or machinery or plant, whether mobile or immobile, being delivered as part of a sale; In the.. i. .