In the diagram,which layer is the stratum granulosum? 
Definitions:
Operating Leases
Leasing agreements where the lessor retains ownership of the asset, and the lessee pays for the right to use the asset for a specific period without gaining ownership.
Off-Balance Sheet Financing
Off-balance sheet financing involves raising funds or incurring liabilities that are not recorded on the company's balance sheet, often to improve financial ratios.
Lease Payments
Lease payments are the regular payments made by a lessee to a lessor for the use of an asset, such as property or equipment, under a lease agreement.
Fair Value
A measurement of the price at which an asset could be bought or sold, or a liability settled, in a current transaction between willing participants in the market.
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