Arrangements in which the public sector contracts with private sector organizations to provide some combination of services involving the design, construction, financing and operation of facilities or infrastructure, as well as the rights of ownership or transfer of ownership at some point in time, warrant special consideration in evaluating the appropriate accounting treatment. Again, it is the presumption that the party having the right to ownership of the assets and the risks and rewards from their use would also be responsible for the obligations incurred in putting the assets in place.