Solve for the accounting case study

Carefully read the Additional Material file I only need the answer of first part(first bulletproof) out of three big parts And PLEASE do not write more than 190 words
• As a lessee, AWC leases certain equipment with a typical lease term of 6-9 months. AWC also leases vehicles typically for 3 years. Lease payments for vehicles include a fixed portion and a portion determined by mileage driven during the year in excess of a pre-determined amount. In 2018. $10 million lease payments were due to excess mileage driven. All of these leases are treated as operating leases. The total minimum lease commitment is $250 million.
Discuss how adoption of the new standard will impact each of AWC's financial statements based on the details of AWC's lease portfolio provided above. Be specific about which aspect(s) of AWC's lease accounting will or will not change, and tie the changes to specific provisions in ASU 2016-02
*What changed and what doesn't?(Accounting numbers) If there is some changes how that impact on the FINANCIAL STATEMENT? be detail