Leases
リース会計。FARで出題される。Operating leaseとCapital Leaseがあるが、試験に出題されるのはCapital Lease。そしてLessorではなく、Lessee側の会計処理についての問題が多数。
現在価値の概念もあわせて理解しなくてはなりません。
例題
Neal Corp. entered into a 9-year capital lease on a warehouse on December 31, 2009. Lease payments of $52,000, which include real estate taxes of $2,000, are due annually, beginning on December 31, 2010, and every December 31 thereafter. Neal does not know the interest rate implicit in the lease; Neal’s incremental borrowing rate is 9%. The rounded present value of an ordinary annuity for nine years at 9% is 5.60. What amount should Neal report as capitalized lease liability at December 31, 2009?
- $280,000
- $291,200
- $450,000
- $468,000
