Annual rental payable at the beginning of each year 600,000 Residual value – guaranteed 200,000 Initial direct cost paid by Iceberg ? Lease term and useful life 10 years Implicit interest rate before considering initial direct costs 12% Implicit interest rate after considering initial direct costs 10% The equipment will revert to Iceberg Company at the end of the lease term.    1. The initial direct costs paid by Iceberg Company is:   2. The interest income to be recognized by Iceberg Company for 2022 is:   3. Iceberg Company’s net lease receivable as of December 31, 2023 is:

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Iceberg Company is in the business of leasing a new sophisticated equipment. Such an equipment was delivered to a lessee on January 1, 2021 under a direct financing lease. Relevant information regarding the lease follows:

Cost of equipment P 3,454,520
Annual rental payable at the beginning of each year 600,000
Residual value – guaranteed 200,000
Initial direct cost paid by Iceberg ?
Lease term and useful life 10 years
Implicit interest rate before considering initial direct costs 12%
Implicit interest rate after considering initial direct costs 10%
The equipment will revert to Iceberg Company at the end of the lease term. 

 

1. The initial direct costs paid by Iceberg Company is:
 
2. The interest income to be recognized by Iceberg Company for 2022 is:
 
3. Iceberg Company’s net lease receivable as of December 31, 2023 is:
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