What Will Heavy Use of Off-Balance Sheet Lease Financing Tend

What will heavy use of off-balance sheet lease financing tend to do?

A) make a company appear more risky than it actually is because its stated debt ratio will be increased
B) make a company appear less risky than it actually is because its stated debt ratio will appear lower
C) affect a company's cash flows but not its degree of risk
D) affect the lessee's cash flows but only due to tax effects