Kezar Life Sciences, Inc. Annual report pursuant to Section 13 and 15(d)

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For a classified balance sheet, the cumulative difference as of the balance sheet date between the payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, within one year of the balance sheet date.

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For a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date.

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Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.

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-Publisher FASB
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Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.

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Amount of lessee's right to use underlying asset under operating lease.

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