USCPA 過去問 Lease Liability and past obligation
この問題新手のタイプだな。。。むむ
問題を読んで英語理解するのと、解く順番を間違えないようにしないとな
On December30, year 1, Rafferty Corp. leased equipment under a capital lease. Annual lease payments of $20,000 are due December 31 for 10 years. The equipment's estimated life is 10 years, and the interest rate implicit in the lease is 10%. The capital lease obligation was recorded on December 30, year 1, at $135,000, and the first lease payment was made on that date. What amount should Rafferty include in current liabilities for this capital lease in its December 31, year 1 balance sheet?
- $ 6,500
- $ 8,500
- $11,500
- $20,00
Annual MLPは20000
yr 1 BS date の前に、 すでに135000のLease obligationが発生していた。
同日、yr 1 BS dateの前で20000を一度支払っているので、
支払後、BS前のLease Obligationは、135000－20000＝115000
ここから、2つのことが同時に発生する。
・Lease obligationに対して金利が発生する。（115000ｘ10%）＝11500
・2度目の支払いー20000が、BS dateに行われる
これら2つをすべてマイナスした最終金額が、年度末のLiabilityに計上される
11500－20000＝（8500）Lease Liablity の減少分
下、似たような問題
On December 31, year 1, Roe Co. leased a machine from Colt for a 5-year period. Equal annual payments under the lease are $105,000 (including $5,000 annual executory costs) and are due on December 31 of each year. The first payment was made on December 31, year 1, and the second payment was made on December 31, year 2. The five lease payments are discounted at 10% over the lease term. The present value of minimum lease payments at the inception of the lease and before the first annual payment was $417,000. The lease is appropriately accounted for as a capital lease by Roe. In its December 31, year 2 balance sheet, Roe should report a lease liability of
- $317,000
- $315,000
- $285,300
- $248,700
Lease Payment105000からExecutorycost5000はひくので、payment は100000
PV of MLP at Lease before payment =417000
ここから、一年目の支払い100000を引いて317000
2年目、
100000の支払と
元本317000ｘ10%＝31700の金利が発生する
差額100000－31700＝68300 がLease Liability減少分
これを元本317000－68300すると
＝248700 残った、Lease Liability
