Why was the distinction between an operating lease and a financial lease significant prior to the change in accounting standards near the beginning of 2019? An operating lease payment would not be included in an income statement, but a financial lease payment would. Operating lease assets and obligations would not appear in the main body of a balance sheet, but a financial lease would. Financial lease assets and obligations would not appear in the main body of a balance sheet, but an operating lease would. A financial lease payment would not be included in an income statement, but an operating lease payment would