Lessor Company has a machine with a cost and fair value of $100,000 that is leases for a 10-year period to Lessee Company. The machine has a 12-year expected economic life. Payments are received at the beginning of each year. The machine is expected to have a $10,000 residual value to the end of the lease term. (Lessee is not guaranteeing the residual value.) Both Lessor and Lessee account for leases under ASU 840.   Required: What would the lease payment be if Lessor wants to earn a 10% return on its net investment? What lease obligations would Lessee report when the lease is signed? What would be the interest revenue reported by Lessor and the interest expense reported by Lessee in the first year, assuming they both use the 10% discounted rate?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Lessor Company has a machine with a cost and fair value of $100,000 that is leases for a 10-year period to Lessee Company. The machine has a 12-year expected economic life. Payments are received at the beginning of each year. The machine is expected to have a $10,000 residual value to the end of the lease term. (Lessee is not guaranteeing the residual value.) Both Lessor and Lessee account for leases under ASU 840.

 

Required:

  1. What would the lease payment be if Lessor wants to earn a 10% return on its net investment?
  2. What lease obligations would Lessee report when the lease is signed?
  3. What would be the interest revenue reported by Lessor and the interest expense reported by Lessee in the first year, assuming they both use the 10% discounted rate?
  4. How would the answer to requirement 2 and 3 change for Lessee if it guaranteed the residual rate?  
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