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USCPA 過去問 Lease Gross investment

A lease is recorded as a sales-type lease by the lessor. The difference between the gross investment in the lease and the sum of the present values of the two components of the gross investment (the net receivable) should be
  • Amortized over the period of the lease as interest revenue using the interest method
  • Amortized over the period of the lease as interest revenue using the straight-line method
  • Recognized in full as interest revenue at the lease's inception.
  • Recognized in full as manufacturer's or dealer's profit at the lease's inception

 

Gross Investment of the Lease今後もらっていくであろうお金のPV差額Unearned Interest Revenue

Interest Revenue として、Interest Methodを使って償却していく