Pisa, Inc. leased equipment from Tower Company under a four-year lease requiring equal annual payments of $344,152, with the first payment due at lease inception. The lease does not transfer ownership, nor is there a bargain purchase option. The equipment has a 4-year useful life and no salvage value. Pisa, Inc.’s incremental borrowing rate is 10% and the rate implicit in the lease (which is known by Pisa, Inc.) is 8%. Assuming that this lease is properly classified as a finance lease, what is the amount of interest expense recorded by Pisa, Inc. in the first year of the asset’s life?                                                 PV Annuity Due         PV Ordinary Annuity             8%, 4 periods                     3.57710                         3.31213             10%, 4 periods                  3.48685                          3.16986

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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  1. Pisa, Inc. leased equipment from Tower Company under a four-year lease requiring equal annual payments of $344,152, with the first payment due at lease inception. The lease does not transfer ownership, nor is there a bargain purchase option. The equipment has a 4-year useful life and no salvage value. Pisa, Inc.’s incremental borrowing rate is 10% and the rate implicit in the lease (which is known by Pisa, Inc.) is 8%. Assuming that this lease is properly classified as a finance lease, what is the amount of interest expense recorded by Pisa, Inc. in the first year of the asset’s life?

                                                PV Annuity Due         PV Ordinary Annuity

            8%, 4 periods                     3.57710                         3.31213

            10%, 4 periods                  3.48685                          3.16986

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