Analysis leasing issues on Apple Inc.

The purpose is to apply concepts associated with leases and understand the disclosures presented in the Form $10-$K

$1.$ An explanation of the details of the operating lease transactions, based on the amounts and disclosures found in the financial statements and the notes to the financial statements.

$2.$ An explanation of the details of the finance leasing transactions, based on the amounts and disclosures found in the financial statements and the notes to the financial statements.

$3.$ An explanation of how the financing or operating leasing arrangements impact the overall profitability and debt position of the company.

$4.$ A description of the information the company provided about its leases in the notes and why that information is important.

$5.$ An explanation of how each company complies with the rules as provided in the FASB Codification.

$6.$ A summary of the key points the CFO needs to know about lease disclosures to prepare the company to comply with ASC $842.$