This Company defaulted in two annual interest   payments on its P4,000,000 loan. Because of the   default, the lender agrees on December 31, 2021 to restructure the loan as follows: The lender waives the repayment of the unpaid (simple) interest and any future interests. The loan, which is originally maturing in lump sum on December 31, 2021, will be due in four   equal annual payments of P1,000,000, to start   immediately.   The original effective interest rate is 10%, equal to the stated rate on the original loan contract. The current market rate on December 31, 2021 is 12%. What amount of interest expense should This Company recognize in 2022?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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This Company defaulted in two annual interest

 

payments on its P4,000,000 loan. Because of the

 

default, the lender agrees on December 31, 2021 to restructure the loan as follows: The lender waives the repayment of the unpaid (simple) interest and any future interests. The loan, which is originally maturing in lump sum on December 31, 2021, will be due in four

 

equal annual payments of P1,000,000, to start

 

immediately.

 

The original effective interest rate is 10%, equal to the stated rate on the original loan contract. The current market rate on December 31, 2021 is 12%. What amount of interest expense should This Company recognize in 2022?

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