问题
单项选择题
The Latham Corporation entered into a lease for 5 years that requires payments of $10000 per year. If the lease is classified as a capital lease, what is the amount recorded as debt for this lease at the end of one period if the appropriate discount rate is 10 percent’
A．
| A. $ 30326. |
B．
| B. $ 37908. |
C．
| C. $ 31699. |
答案
参考答案：C
解析：Capital lease obligation = PV of lease first period’ s loan amortization 37908×0.1 =3791 to interest 10000 payment - 3791 interest = 6209 to principal Capital lease obligation after the first year = $ 37908 -6209 = $ 31699. Alternate solution: N =4, I/Y = 10%, PMT = $10000, CPT→PV = $ 31699.