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A Lease Has a Term of 3 Years and Annual

question 49

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A lease has a term of 3 years and annual payments of $25,000.The leased asset would cost $74,000 to buy and would be depreciated straightline to a zero salvage value over 3 years.The actual salvage value is negligible.The lessee can borrow at a rate of 12 percent and has a tax rate of 21 percent.What is the incremental cash flow of purchasing instead of leasing for Year 3 from the lessee's perspective?


Definitions:

Operating Activities

Activities that are directly related to the operation of the business, such as sales, services, and administrative tasks, distinguishing them from investing and financing activities.

Economic Benefits

Inflows of assets or reductions in liabilities that result in an increase in equity, other than those relating to contributions from equity participants.

Past Transactions

Historical financial activities or operations that have occurred in a company, used for reference or analysis in accounting processes.

Accounts Receivable

Accounts receivable representing amounts due from customers to a business for delivered but unpaid for goods or services.

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