Casanova Company leased a warehouse with adjoining land for a period of 15 years starting April 1, 2021. The fair values of the leasehold interests in the land and the warehouse are P5,000,000 and P2,500,000, respectively. The land has an indefinite economic life whereas the warehouse has a useful life of 15 years. Title to the land is not expected to pass at the end of the lease. Annual rentals of P900,000 are payable in advance every April 1 of each year.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Casanova Company leased a warehouse with adjoining land for a period of 15 years starting April 1, 2021. The fair values of the leasehold interests in the land and the warehouse are P5,000,000 and P2,500,000, respectively. The land has an indefinite economic life whereas the warehouse has a useful life of 15 years. Title to the land is not expected to pass at the end of the lease. Annual rentals of P900,000 are payable in advance every April 1 of each year.

1. What amount should Casanova recognize as an operating lease expense in 2021?
 
2. The total amount of assets that would be recognized by Casanova Company in relation to the lease as of December 31, 2021 is:
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