1. What are your test arguments? Make your own statements. Please do not copy someone else's. When any of the arguments are unreasonably similar, both arguments may get scores reduced for copying.
2. To test your hypotheses, what test variables you want to examine? Are they available directly or indirectly (through computations) at the data. Use only available test variables.
3. What are the values of your test variables in 2018?
4. What are the values of your test variables in 2020?
5. Do they show a trend of increasing, decreasing, or no change in pre-ASC842 (before 2019)?
6. Do they show a trend of increasing, decreasing, or no change in post-ASC842 (post 2018)?
7. What are your conclusions or suggestions to the SEC? Is it necessary that the SEC and FASB aggressively require public firms to use ASC842?

• ASC: Accounting Standard Codification. ASC842 explains the new lease accounting methods.
• For each question, your answer should be succinct and direct. Your answers for each question should be no more than three sentences long. DO NOT use any linking words (i.e., and, or, but, however, etc.).
• I suggest you to find out how are the lease disclosure differences between pre-ASC842 and post-ASC842