If you open the annual report and look at the numbers they’re citing, they’re adding lease payments from uncommenced leases and future purchase commitments. Accounting rules prohibit either of these as being listed as debt. It’s also not possible to agree to a future lease without reporting it like this.

Generally speaking after commencement the former will become both liabilities (for a smaller amount than the number they listed due to discounting) and an asset (representing the asset of the right to occupy the lease)

The latter will generally become some sort of asset

I have no idea what the people going on about subsidiaries could even possibly be referring to as it relates to this article, this is just lease accounting