USCPA 過去問 Lease Interest Revelue and Fair Value よく忘れてるので注意

貸し手のInterest Revenueというのは、利率を掛け算する以外に別の切り口からも求めることができます。
それは、Gross Receivable - Fair Value of the item(これがコストに値する)=Interest Revenue
Glade Co. leases computer equipment to customers under direct-financing leases. The equipment has no residual value at the end of the lease, and the leases do not contain bargain-purchase options. Glade wishes to earn 8% interest on a 5-year lease of equipment with a fair value of $323,400. The present value of an annuity due of $1 at 8% for five years is 4.312. What is the total amount of interest revenue that Glade will earn over the life of the lease?
  • $ 51,600
  • $ 75,000
  • $129,360
  • $139,450

EquipmentのFairvalue 323400に、Present Value of annuity due 4.312を割り算すると、

=75000 毎年借り手からもらえるMLPを求められる。


75000x5=375000 がGross Receivableとなる。


Gross ReceivalbeからFair Value of the equipmentを引くと、

375000-323400=51600 Interest Revenueとなる。






Farm Co. leased equipment to Union Co. on July 1 of the current year and properly recorded the sales-type lease at $135,000, the present value of the lease payments discounted at 10%. The first of eight annual lease payments of $20,000 due at the beginning of each year was received and recorded on July 3, this year. Farm had purchased the equipment for $110,000. What amount of interest revenue from the lease should Farm report in its current year income statement?
  • $0
  • $5,500
  • $5,750
  • $6,750



これに、利息分をかける。注意 7月ー12月分の利息の為、10%の半年分の5%とする

115000 x 5% =5750