Ann: Change in substantial holding, page-75

There's no need to call people embarrassing themselves. It not necessary. 

Drita just hasn't explained it very well. Accounting is often a fine line between allocating an expense as an expense or under the balance sheet as capex

 In practice they could put lease under accounts payable or as accrued expense, the issue with that is the economic benefit of The rental has yet to be realised so you would only be able to incur the amount of the benefit realised. As payment is made the treatment of the rent appears in the P&L in the period in which it relates to.