[Solved] Which is NOT an example of microaggression? A) whistling and catcalling women B) saying "that's so gay" to indicate something is bad or negative C) posting a person's naked pictures online without permission to embarrass that person D) saying "you sound White" to an African American person Historical Cost: The original monetary value of an asset or transaction, without adjusting for inflation or market value changes. Lessees' Balance Sheet: The financial statement that reflects the rights and obligations arising from leasing agreements, including both right-of-use assets and lease liabilities, from the perspective of the lessee. Capital Leases: A lease that transfers substantially all risks and rewards of ownership of the asset to the lessee, effectively treated as a purchase. Operating Leases: Leases where the lessor retains ownership of the asset, and the asset is returned after the lease term; typically involves equipment and property.