Writing skills problemnbsp at fiscal year-end december 31


Writing skills problem.  At fiscal year-end December 31, 2012, Shop World had the following assets and liabilities on its balance sheet (in millions):

Current liabilities $9,459

Long-term debt 12,330

Other liabilities 1,180

Total assets 37,411

Shop World reported the following information on leases in the notes to the financial statements: Total rent expense was $195 million in 2011, and $188 million in 2010.  Most of the long term leases include the renew, with terms varying from 1 to 50 years.  Certain leases also include options to purchase the property. 

Future minimum lease payments required under nonconcealable lease agreements existing at December 31, 2012, were:

Future Minimum lease Payments in millions                  Operating lease       Capital leases

2013                                                                                                       $224                                       $7

2014                                                                                                       201                                         9

2015                                                                                                       193                                         9

2016                                                                                                       168                                         10

2017                                                                                                       142                                         10

After 2017                                                                                           3,935                                     138        

Total future minimum lease payments                                   $4,863                                   $183

Less: interest                                                                                                                                     (70)

Present value of minimum lease payments                                                                         $113

Required: Your friend, Liz loves to shop at ShopWorld and is now interested in investing in the company.  Tom, another friend of Liz, has told her that ShopWorld's debt structure is risky, with obligations nearly 74% of total assets.  Liz sees the debt on the balance sheet is 61% of total assets and is confused by Tom's comments.  Writer an explanation to Liz to explain clearly to Liz what information appears on financial statements, as well as what information does not appear directly on the financial statements. 

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Business Management: Writing skills problemnbsp at fiscal year-end december 31
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