I am unable to identify whether a particular lease given in a question is operating or finance. The descripttion is as follows:
"XYZ Corp. agreed to lease a land to ABC Corp. for a period of 20 years. The base rent is $5 million. There would be a 9% increase in the base rent every 5 years. Provided there is no default in payment of rent, the tenant would have an option to extend the lease for another 10 years."