Brivane, a lessor, classified at the inception date a 7-year lease of a printing press as an operating lease. In the third year: Brivane sharply lowers its estimate of the residual value of the press; the lessee is in difficulty and has paid two instalments late; no clause of the lease has been modified. The chief financial officer proposes to reclassify the lease as a finance lease to reflect the new situation. Give and justify your opinion.