Regarding the specific advantage that operating leases used to offer, namely that they didn't have to be recorded as obligations on the balance sheet. Providers could acquire capital assets without an outlay of cash and without increasing debt on their books. How would you view this from a provider financial manager's perspective? How about from the perspective of an outsider trying to assess a provider's financial position? Does the fact that operating leases were reported in the notes to the financial statements affect your thinking on this issue?