On 1 January 2023 Fellini Co entered into a contract for the right to use a machine for a four-year period. The contract meets the definition of a lease under IFRS 16 Leases. Fellini Co paid a deposit of $700,000 on the commencement of the lease on 1 January 2023 and a further 3 instalments of $700,000 are payable annually in advance. The present value of the future lease payments was $1,871,100 on commencement of the lease. The interest rate implicit in the lease is 6%. What amount will appear under non-current liabilities in respect of this lease in the statement of financial position of Fellini Co at 31 December 2023?

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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On 1 January 2023 Fellini Co entered into a contract for the right to use a machine for a four-year period. The contract meets the definition of a lease under IFRS 16 Leases. Fellini Co paid a deposit of $700,000 on the commencement of the lease on 1 January 2023 and a further 3 instalments of $700,000 are payable annually in advance. The present value of the future lease payments was $1,871,100 on commencement of the lease. The interest rate implicit in the lease is 6%.

What amount will appear under non-current liabilities in respect of this lease in the statement of financial position of Fellini Co at 31 December 2023?

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