Instead of chasing after retailers using the old standby of return on assets, consider a variation: Go for companies whose ROA measures will remain unscathed if and when rulemakers lower the boom on lease accounting.
Though he didn't gussy up his music, he knew how to keep people engrossed all the same: A master of stride and boogie and bebop, he'd string his listeners along just by dancing around the theme, and then at just the right moment, he'd lower the boom, delivering a line so dazzlingly improbable that the common response was a gasp.