On 1 January 2012 a company enters into a lease ag
On 1 January 2012 a company enters into a lease agreement to lease a piece of machinery as the lessor with the following terms:
The total affect on 2012 pre-tax income for the lessor from this lease is closest to:
A.$32,143.
B.$75,000.
C.$82,519.
参考解答
4j0***990
2024-10-27 07:50:14
Ans:C.
This is a sales type lease: the lease period covers more than 75% of its useful life
(6/7=85.7%) and the asset is on its books at less than the present value of the lease payments ($357,490) (PMT = $75,000, N=6, i=7%).The firm must have acquired or manufactured the asset if it is recorded at less than the present value of the lease payments.
The income in the first year will therefore consist of the gross profit on the sale (357,490-300,000)=57,490 plus interest revenue from financing the lease = 25,024(see below)
Total income = 57,490 + 25,024 = 82,514
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