On January 1, year 1, Cenron Systems Ltd. (CSL) assigned a contract to lease computer equipment from Dell for three years. The lease agreement requires CSL to pay $45,000 at the end of each year of the lease. The company´s borrowing rate is 6.5%. Under U.S. GAAP, the lease would be classified as operating. However, CSL is based in Singapore and will account for the lease using IFRS 16. a) Compute the value of the lease liability that CSL will record under IFRS 16 on January 1, Year 1: b) In each year of the lease, CSL will record depreciation expense on the leasehold asset and interest expense on the lease obligation. Compute the amount of the two expenses in the lease´s first year: c) CSL is partially backed by U.S. venture capital fund that would like to know how the lease would be accounted for under U.S. GAAP. How much expense would CSL recognize for the lease if it were a U.S. company during the first year?: please explain!

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January 1, year 1, Cenron Systems Ltd. (CSL) assigned a contract to lease computer equipment from Dell for three years. The lease agreement requires CSL to pay $45,000 at the end of each year of the lease. The company´s borrowing rate is 6.5%. Under U.S. GAAP, the lease would be classified as operating. However, CSL is based in Singapore and will account for the lease using IFRS 16. a) Compute the value of the lease liability that CSL will record under IFRS 16 on January 1, Year 1: b) In each year of the lease, CSL will record depreciation expense on the leasehold asset and interest expense on the lease obligation. Compute the amount of the two expenses in the lease´s first year: c) CSL is partially backed by U.S. venture capital fund that would like to know how the lease would be accounted for under U.S. GAAP. How much expense would CSL recognize for the lease if it were a U.S. company during the first year?: please explain!
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