WBC Ltd entered into a contract to acquire a vehicle from BMW Motors. The lease term as well as the economic life of the vehicle is five years. The cash price of the vehicle is $180 000. The lease liability is payable in annual instalments of $45 082 from 1 October 2018. The interest rate implicit in the lease is 8%. WBC Ltd paid attorney fees of $800 in respect of the lease agreement. It is the accounting policy of WBC Ltd to depreciate vehicles over five years on a straight‐ line basis. 2. Complete the amortisation schedule for the lease of the vehicle. Round all amounts to the nearest $. 3. Calculate the depreciation for the reporting period ending 31 September 2019 in the books of the lessee.

Essentials Of Investments
11th Edition
ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
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Chapter1: Investments: Background And Issues
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WBC Ltd entered into a contract to acquire a vehicle from BMW
Motors. The lease term as well as the economic life of the vehicle is five
years. The cash price of the vehicle is $180 000. The lease liability is payable
in annual instalments of $45 082 from 1 October 2018. The interest rate implicit
in the lease is 8%. WBC Ltd paid attorney fees of $800 in respect of the
lease agreement. It is the accounting policy of WBC Ltd to depreciate
vehicles over five years on a straight‐ line basis.

2. Complete the amortisation schedule for the lease of the vehicle.
Round all amounts to the nearest $.
3. Calculate the depreciation for the reporting period ending
31 September 2019 in the books of the lessee.

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