Finance leases under US GAAP or all leases under IFRS have front-loaded expenses because the interest expense of each period is determined based on the present value of remaining lease liability. As a result, interest expense is higher in earlier years than later years. In contrast, an operating lease under US GAAP has straight-line lease expense (i.e., the same expense for every period).

Comparing the two income statements you completed under US GAAP (Operating Leases) and IFRS, what is the difference in total expenses (before rounding) after five years?