The following graphics relate to operating leases for S&P 500 firms from 2010 through 2018. The data come from the period before the new lease standards because most firms adopted the standard in fiscal 2019 (the first mandated year). Present values are calculated with a 5% discount rate. Access the dashboard at myBusinessCourse to answer the requirements. Total Present Value of Future Lease Payments Present Value of Future Lease Payments 2018 2017 $10B 2016 2015 2014 $5B 2013 2012 $OB 2011 Real Estate 2010 $OB $200B $400B $600B Healthcare Materials Financials Utilities Telecomunications Consumer Staples Consumer Discretionary Industriais Energy Information Technology Total Present Value of Future Lease Payments Total Present Value of Future Lease Payments 5th Year Real Estate Healthcare Energy Telecomunications S... 4th Year Thereafter Consumer Discretionary 3rd Year Industrials Industrials 1st Year Information Technology 2nd Year Consumer Staples Click the following link to access the Power BI dashboard to answer the requirements: 2010-2018 data for various firms Required a. Consider the top left panel. 1. What pattern do we observe for the overall level of onerating leases overtime? The present value of operating leases as increased each year prior to the new lease standard. The present value of operating leases as decreased each year prior to the new lease standard. The present value of operating leases as increased each year after the new lease standard. The present value of operating leases as decreased each year after the new lease standard. 2. How does this affect our analysis of a company's leverage? Increases transparency Decreases transparency Doesn't impact transparency el. Which industrial sector has the most operating leases? b. Consider the bottom right panel. Which industrial sector has the most operating leases? el. Which industrial sector has the largest average operating lea Consumer discretionary Consumer staples Energy Financials Healthcare Industrials Information technology t shows lease payments by year (bottom left panel). Which sect Materials Real estate Telecommunications Utilities c. Consider the top right panel. Which industrial sector has the largest average operating leases? t shows lease payments by year (bottom left panel). Which sector has Consumer discretionary Consumer staples Energy Financials Healthcare Industrials Information technology Materials Real estate Telecommunications Utilities swers d. Consider the pie chart that shows lease payments by year (bottom left panel). Which sector has the longest lease terms? Consumer discretionary Consumer staples Energy Financials Healthcare Industrials Information technology swers Materials Real estate Telecommunications Utilities The following graphics relate to operating leases for S&P 500 firms from 2010 through 2018. The data come from the period before the new lease standards because most firms adopted the standard in fiscal 2019 (the first mandated year). Present values are calculated with a 5% discount rate. Access the dashboard at myBusinessCourse to answer the requirements. Total Present Value of Future Lease Payments Present Value of Future Lease Payments 2018 2017 $10B 2016 2015 2014 $5B 2013 2012 $OB 2011 Real Estate 2010 $OB $200B $400B $600B Healthcare Materials Financials Utilities Telecomunications Consumer Staples Consumer Discretionary Industriais Energy Information Technology Total Present Value of Future Lease Payments Total Present Value of Future Lease Payments 5th Year Real Estate Healthcare Energy Telecomunications S... 4th Year Thereafter Consumer Discretionary 3rd Year Industrials Industrials 1st Year Information Technology 2nd Year Consumer Staples Click the following link to access the Power BI dashboard to answer the requirements: 2010-2018 data for various firms Required a. Consider the top left panel. 1. What pattern do we observe for the overall level of onerating leases overtime? The present value of operating leases as increased each year prior to the new lease standard. The present value of operating leases as decreased each year prior to the new lease standard. The present value of operating leases as increased each year after the new lease standard. The present value of operating leases as decreased each year after the new lease standard. 2. How does this affect our analysis of a company's leverage? Increases transparency Decreases transparency Doesn't impact transparency el. Which industrial sector has the most operating leases? b. Consider the bottom right panel. Which industrial sector has the most operating leases? el. Which industrial sector has the largest average operating lea Consumer discretionary Consumer staples Energy Financials Healthcare Industrials Information technology t shows lease payments by year (bottom left panel). Which sect Materials Real estate Telecommunications Utilities c. Consider the top right panel. Which industrial sector has the largest average operating leases? t shows lease payments by year (bottom left panel). Which sector has Consumer discretionary Consumer staples Energy Financials Healthcare Industrials Information technology Materials Real estate Telecommunications Utilities swers d. Consider the pie chart that shows lease payments by year (bottom left panel). Which sector has the longest lease terms? Consumer discretionary Consumer staples Energy Financials Healthcare Industrials Information technology swers Materials Real estate Telecommunications Utilities