The debt$-$to$-$equity $($D$/$E$)$ ratio is one of the key measures that banks evaluate when deciding whether to extend a loan to a company. Companies with high D$/$E ratios are unlikely to qualify for a loan. United is applying for a large bank loan. Suppose that United Health$$s D$/$E ratio is $3\mathrm{.}0,$ which is high. United$$s liabilities almost entirely consist of lease payables $($from the lease of the MRI machine and other leases$).$ Should the bank adjust United$$s D$/$E ratio to exclude the lease payables? In other words, should lease payables be treated the same as other long$-$term debt $($i$.$e$.,$ bond and note payables$)$ for purposes of calculating a company$$s D$/$E ratio? Why or why not?