In the Deal of the Week column in the July 21, 2010, Wall Street Journal., Maura Webber Sandovi discusses the impending purchase of an office building in Falls Church, VA by Northrop Grumman Corporation for its new headquarters relocating from southern California. The underlying message was that by purchasing the building rather than leasing, Northrop was motivated by coming changes in accounting rules which will require leases to be shown on balance sheets as liabilities instead of expenses. Businesses will look for shorter-term leases to protect their borrowing capacity which will in turn impact landlords’ ability to obtain financing.