Reference your SEC 10-K financial statements and notes to the financial statements. Indicate if the company discloses changes in accounting principles, specifying how they affected the financial statements. Your answer can be a bulleted list.

Beginning with the Balance Sheet, indicate disclosure of Right of Use Assets (RoU) and related line items such as Lease Assets and Lease Liabilities. Recall these line items changed in recent years as PPE values were reclassified to Lease Assets (RoU), and Lease Liabilities disclosure is now required on the balance sheet.

CVS Health Care Corp.