Assertion: operating lease | /r/CapableOf | create current liability
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Source sentences:
text: While the FASB specified that operating lease liabilities should be considered "non-debt liabilities," so that they should not affect debt ratios and most loan covenants, the addition of an equal asset and liability will reduce most companies' quick ratio, while the fact that an operating lease creates a current liability but not a current asset reduces the current ratio.