Quick Question on Lease Accounting net, all, regarding, something, payments

ashycal

Hi all,
I just had a quick question on net income for operating v. finance leases. I am pretty clear on all the financial statement impacts of the two except for one very basic subject: net income.
Why is net income lower in earlier years for for a finance lease? Am I simply overlooking something regarding the CFO/CFF split on payments for this type of lease? Any clarification is much appreciated, thanks!
Greg