When applying recent changes to U.S. GAAP, which of the following are considered off-balance sheet financing techniques?

Technique 1: Structuring a long-term lease as an operating lease.

Technique 2: Using the last-in, first-out inventory cost flow method.

Group of answer choices

Both Technique 1 and Technique 2.

Neither Technique 1 nor Technique 2.

Only Technique 2.

Only Technique 1.