Team, Inc. leased machinery with a fair value of P250,000 from Win Company on December 31, 2019. The contract is a six-year non-cancelable lease with an implicit rate of 10%. The lease requires an annual payment of P50,000 beginning December 31, 2019. Team, Inc.’s incremental borrowing rate is 12%. How much is the lease liability that Team, Inc. should report in its December 31, 2016 statement of financial position?(use four decimal places PV factor) A.P189,540 B.P200,000 C.P230,240 D.P239,540

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Team, Inc. leased machinery with a fair value of P250,000 from Win Company on December 31, 2019. The contract is a six-year non-cancelable lease with an implicit rate of 10%. The lease requires an annual payment of P50,000 beginning December 31, 2019. Team, Inc.’s incremental borrowing rate is 12%. How much is the lease liability that Team, Inc. should report in its December 31, 2016 statement of financial position?(use four decimal places PV factor)

A.P189,540

B.P200,000

C.P230,240

D.P239,540

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