Capitalizing Operating Leases different, necessary, statements

mdfb79

If we capitalize an operating lease, what are the necessary adjustments to the financial statements?

I've read different things on it, wanted to make sure.

WarrenB1

Incr A and L.

ppls

PV of lease payments added to A and L.

Dep will go up, interest will go up, SG&A will fall (eliminate rent exp).

CFO the same under GAPP?