This is shift in philosophy, but for 2013 there will be new accounting standards requiring property leases to be shown as an asset/liability rather than the commonly used footnote disclosure.  This could impact upwards of $2 trillion in leased property.    Call us if we can help you plan for the new rules.

http://www.nytimes.com/2010/06/23/realestate/commercial/23fasb.html?ref=financialaccountingstandardsboard