All of the following items should be evaluated when assessing the quality of financial reporting on the balance sheet except: Disclosures related to off-balance-sheet financing. Disclosures related to operating and capital leases. Whether operating cash outflows have been erroneously recorded as capital expenditures. The type of debt used to finance assets--in particular, if short-term debt is used to finance current assets and long-term debt is used to finance long-term assets