to insure the vehicle during the lease term, maintain and repair the vehicle and pay all license, title and registration costs does not transform the lease into security for a conditional sales contract.”); Rainier Nat’l Bank v. Inland Mach. Co., 29 Wash.App. 725, 631 P.2d 389, 395 (1981) (“The lessor is either going to include those costs within the rental charge or agree to a lower rent if the lessee takes responsibility for them.”); "White & Summers, § 30-3, at 27 (“[L]essees as well as buyer-debtors routinely bear risks of loss, pay taxes, insurance, and registration fees.... [T]he well-known ‘net, net, net’ leases are still leases even though the lessee bears most of the burden.”). b. Common Law Nominality Tests i. Percentage Tests h. Co.), 30 B.R. 323, 325 (Bankr.S.D.Fla.1983) (<HOLDING>). Percentage Tests (like the Multi-Factor
holding that option prices contained in two purported lease agreements are nominal where they constitute 10 of original equipment cost and total payments exceed the initial cost of the equipment under agreement 1  by approximately 50  and under agreement 2  by approximately 29 holding that option amount is nominal where it is 10 of original equipment cost holding that the first amendment right to free speech is absolute and an award of nominal damages is required even if the defendant fails to object to the nominal damages instruction holding that the cost of capital equipment is not recoverable under the terms of the miller act holding that it is not