As of 2019, FAS 13, Accounting for Leases requires:

all leases, of any type, be recorded on the lessees balance sheet.

sale and leaseback arrangements be recorded on the lessees balance sheet with all other leases recorded elsewhere in the financial statements.

all leases with bargain purchase price options to be recorded on the lessees balance sheet.

operating leases be recorded on the lessees balance sheet as an asset and offsetting liability.

capital leases be recorded in the footnotes or scheduled section of the lessees financial statements.