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I have two questions to answer based on the attached document. They are 200 words each, so 400 total words. Thanks

Disney / NYSE / DIS

SEC 10-K: https://www.sec.gov/ix?doc=/Archives/edgar/data/1744489/000174448921000220/dis-20211002.htm

Respond to each question below with 200 words or more per question. 400 Total

Leases and other changes to financial statements including Prior Period.

Reference your SEC 10-K financial statements (link above) and notes to the financial statements. Indicate if the company discloses changes in accounting principles, specifying how they affected the financial statements. Your answer can be a bulleted list.

Beginning with the Balance Sheet, indicate disclosure of Right of Use Assets (RoU) and related line items such as Lease Assets and also Lease Liabilities. Recall these line items changed in recent years as PPE values were reclassified to Lease Assets (RoU) and Lease Liabilities disclose is now required on the balance sheet.