The debtor (defendant) entered into an agreement with Dakota Financial, L.L.C. (Dakota) (plaintiff) in August 2008 to lease a semi-tractor truck owned by Dakota. The agreement stated that the parties intended the agreement to be construed as a lease, rather than a secured purchase. The debtor was required to pay a security deposit of $31,100 and periodic rental payments for a period of five years. The lease was not subject to termination, and the debtor bore the risk of loss of the truck. The debtor was not required to renew the lease at the end of the term. The security deposit would be used to pay for any damages or excessive wear to the truck, with the balance refunded to the debtor. The debtor had the option of purchasing the truck at the end of the lease for $31,100. The fair market value of the truck at the end of the lease would be between $20,000 and $40,000. The debtor filed for bankruptcy approximately one year into the lease. Dakota filed a motion in the bankruptcy court, seeking to compel the bankruptcy trustee to assume or reject the lease.