Bilbo Inc. is a company that engages in activities that involve the use of leased assets. Bilbo Inc. has categorized these leases as finance leases because under the lease contract, most of the benefits and risks relating to the assets pass to Bilbo. Which of the following statements is most accurate regarding the treatment of these leases under US GAAP? The lease expense on the income statement will all show above the operating profit line. The return on assets will be lower than if the company classified the lease as an operating lease. O The element of the cash payment relating to paying down the lease liability is categorized as a CFF outflow.