Which of the below is true about lease accounting under U.S. GAAP? a. Operating leases and finance leases are both "on-balance-sheet" (capitalized). b. Finance leases are "off-balance-sheet," but operating leases are capitalized. c. Operating leases and finance leases are both "off-balance-sheet." d. Operating leases are "off-balance-sheet," but finance leases are capitalized. e. None of the listed answers.