Provide a short answer and reference the FASB codification.

1. A Cobb County enters into a four year contract that provides the local hunting club with the right to use the Cobb Countys land. The hunting club is the only entity that has access rights to the property during hunting season every year during the contract term. Is the hunting rights agreement a lease?

2. When should a component unit be blended with the primary government (draw on the GASB codification, be specific).