Note 5 — Leases and other commitments

Leases

Future minimum lease payments for all non-cancelable leases as of September 30, 2010, are as follows.

Leases generally have renewal options for periods ranging from 3 to 20 years. Certain non-cancelable real estate leases have purchase options at prices specified in the leases.

Capital leases included in buildings at September 30 were $920 million in 2010 and $909 million in 2009. Total accumulated amortization was $510 million and $474 million at September 30, 2010 and 2009, respectively. Amortization expense for assets recorded as capital leases is included in “Other” in the Statements of Operations.

Rental expense for the years ended September 30 is summarized as follows.