USCPA 過去問 Lease Provision・Depreciation

これは、Provision と Depreciationがでてくるのは問題ないけど、ちゃんと英語を読まないといけない。。
On January 1 of the current year, Park Co. signed a 10-year operating lease for office space at $96,000 per year. The lease included a provision for additional rent of 5% of annual company sales in excess of $500,000. Park's sales for the year ended December 31 were $600,000. Upon execution of the lease, Park paid $24,000 as a bonus for the lease. Park's rent expense for the current year ended December 31 is
  • $ 98,400
  • $101,000
  • $103,400
  • $125,000




5%のProvision for additional rent、は

Annual company sales in excess of 500000 にかけるんですけど、この時、salesが600000だった場合、600000にかけるのではなく、500000を超えた部分、(600000-500000=100000)100000にかけるんです!!!!