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The Procter & Gamble Company ( P&G)

The financial statements of P&G are presented in Appendix B. The company's complete annual report, including the notes to the financial statements, is available online.

Instructions

Refer to P&G's financial statements, accompanying notes, and management's discussion and analysis to answer the following questions.

(a)	What types of leases are used by P&G?

(b)	What amount of capital leases was reported by P&G in total and for less than one year?

(c)	What minimum annual rental commitments under all noncancelable leases at June 30, 2014, did P&G disclose?

here is the website:

http://www.pginvestor.com/interactive/lookandfeel/4004124/PG_2014_10K.pdf