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 non-cancelable leases at June 30, 2017, did P&G disclose?