In 2011, your firm issued an unmodified report on Tosi Corporation, a private company. During 2013, Tosi entered its first lease transaction, which you have determined is material but not pervasive and meets the criteria for a capitalized lease. Tosi Corporation's management chooses to treat the transaction as an operating lease. What types of reports would you issue on the corporation's comparative financial statements for 2012 and 2013?