he criticizes the SEC's and FASB's lukewarm attitudes toward this new lease accounting standard. Please use the data from Gap Company and TransUnion Company and find out whether Mr. Rob Peters' argument is correct or not. When you find out how public companies react to new disclosure requirements from the FASB, you may be able to tell about Mr. Peter's argument. For this TAO3, please download Gap&TransUnion Financial Data (or click one in this module) and import it into your Tableau. What the SEC wants to find out about Mr. Peter's argument are as follows: Do these companies show significant reductions of the off-balance sheet financing related with lease after putting forward the new accounting standard? Do they show consistent increases of these lease related obligations (or assets) to warrant a consistent application of this new rule? Please do not copy these as your test arguments. Required Questions: 1. What are your test arguments? Make your own statements. Please do not copy someone