a. Observe that accumulated amortization is deducted from property under capital lease. Why is this described as amortization instead of depreciation?
b. Why do the assets under capital leases not equal the liabilities under capitalleases?

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WAL-MART STORES, INC CONSOLIDATED BALANCE SHEETS January 3 (Amo unts in millions except per share data) 2009 2008 Current assets: Cash and cash equivalents Receivables Inventories Prepaid expenses and other Current assets of discontinued operations S 7,275 3,905 34,511 3,063 195 48,949 S 5,492 3,642 35,159 2,760 967 48,020 Total current assets Property and equipment, at cost: Land Buildings and improvements Fixtures and equipment Transportation equipment Property and equipment, at cost Less accumulated depreciation Property and equipment, net 19,852 73,810 29,851 2,307 125,820 2964) 92,856 19,879 72,141 122,256 531 93,725 ー Property under capital lea se 5,341 (2.544 2,797 15,260 5,736 Property under capital lease Less Property under capital lease, net Goodwill Other assets and deferred charges accumulated amortization (2.594) 3,142 15,879 Total assets $163,439 $163,514