Modeling question: Operating lease liabilities

Hello everyone - looking for guidance on how you are handling these operating lease type of line items when modeling. Specifically:

1) Are you treating these as debt when doing a 3 statement model and just straightlining/coming up with some thesis or are you treating them as an operating line item?

2) When doing a DCF are you counting these lease liabilities in the total debt # for % debt vs % equity purposes when calculating WACC?

Hopefully this was clear enough, please feel free to ask clarification questions. Sorry still figuring all this stuff out.

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