Assume the following capital lease: Prese

问题单项选择题

Assume the following capital lease: Present value (PV) of lease payments at 12 percent is $25000. The leased asset is depreciated straight line over 6 years. The lease payment is $ 6000. The first payment of $ 6000 is to be paid at the end of the year. What is the second year’s interest expense and principal payment Interest Expense Principal Payout（）①A. $ 0 $ 6000 ②B. $ 3000 $ 3000 ③C. $ 2640 $ 3360

A. ①

B. ②

C. ③

答案

参考答案：C

解析：

Year 1 interest expense equals $ 3000. Year 2 interest expense equals 12.00% times $ 22000 equals $ 2640. Year 2 principal payment equals $ 6000 minus $ 2640 equals $ 3360.