c*g
2 楼
恳请大家帮我搞懂以下两个JE，先谢谢了！
2.) Using the data below, what would be the appropriate GAAP entries for
(1) the disposal of old copier and (2) recording of new copier? For any
data missing, make relevant assumptions.
• Company leases an existing copier (Old Copier)
• Copier is classified as a capital lease on its books
• Copier is 3yrs into its 5yr life
• Due to certain requirements of the company they will be upgrading
to a new copier
• A deal has been struck that will allow the company to trade-in
its existing copier for the new one with some additional outlay
• The new copier is also a lease for a similar 5yr term.
Old Copier New Copier
Cash Price $28,000 $48,000
Lease Price $30,000 $50,000
PV of Lease payments $33,835 $42,576
Implied interest rate 1.45% p.a. 0.85% p.a
Residual Value at end of Lease $2,000 $15,000.00
Useful Life 5yrs 6yrs
Trade-in Credit on Transaction $16,500
Lease Payment $519/month $725/month
$500/principal $695/principal
$19/interest $30/interest
Length of Lease 5yrs 5yrs
Buyout at end of Lease $1 $9,500
2.) Using the data below, what would be the appropriate GAAP entries for
(1) the disposal of old copier and (2) recording of new copier? For any
data missing, make relevant assumptions.
• Company leases an existing copier (Old Copier)
• Copier is classified as a capital lease on its books
• Copier is 3yrs into its 5yr life
• Due to certain requirements of the company they will be upgrading
to a new copier
• A deal has been struck that will allow the company to trade-in
its existing copier for the new one with some additional outlay
• The new copier is also a lease for a similar 5yr term.
Old Copier New Copier
Cash Price $28,000 $48,000
Lease Price $30,000 $50,000
PV of Lease payments $33,835 $42,576
Implied interest rate 1.45% p.a. 0.85% p.a
Residual Value at end of Lease $2,000 $15,000.00
Useful Life 5yrs 6yrs
Trade-in Credit on Transaction $16,500
Lease Payment $519/month $725/month
$500/principal $695/principal
$19/interest $30/interest
Length of Lease 5yrs 5yrs
Buyout at end of Lease $1 $9,500
b*d
3 楼
less than 15%
c*g
4 楼
顶起来！没有人知道怎么做吗？
t*t
5 楼
我们这个领域去年只给了1个。。。
b*d
6 楼
你们领域太狠了。
【在 t**********t 的大作中提到】
: 我们这个领域去年只给了1个。。。
【在 t**********t 的大作中提到】
: 我们这个领域去年只给了1个。。。
x*b
7 楼
Depends on your field. In some fields, it is easier than regular grants.
In others, it is more challenging.
【在 z*y 的大作中提到】
: ...
In others, it is more challenging.
【在 z*y 的大作中提到】
: ...
t*t
8 楼
我们的领域基本上就被政府放弃了。
所以大家都在找新方向。
【在 b*****d 的大作中提到】
: 你们领域太狠了。
所以大家都在找新方向。
【在 b*****d 的大作中提到】
: 你们领域太狠了。
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