USCPA 過去問 Lease LiabilityのPV

Steam Co. acquired equipment under a capital lease for six years. Minimum lease payments were $60,000 payable annually at year end. The interest rate was 5% with an annuity factor for six years of 5.0757. The present value of the payments was equal to the fair market value of the equipment. What amount should Steam report ad interest expense at the end of the first year of the lease?
  • $0
  • $ 3,000
  • $15,227
  • $18,000



Annuity factor for 6 years が5.0757

60000 x 5.0757= 304542 これが6年分の支払いの現在価値

これにInterest rate 5%をかけると

304542 x 0.05= 15227 Interest expense at the end of the first year of lease