单选题
At the beginning of the year, a lessee company enters into a new lease agreement that is correctly classified as a finance lease, with the following terms:
With respect to effect of the lease on the company"s financial statements in the first year of the lease, which of the following is most accurate?
| annual lease payment due 31 December | $100000 |
| lease term | 5 years |
| appropriate discount rate | 12% |
| depreciation method | straight-line basis |
| estimated salvage value | $0 |
【正确答案】
B
【答案解析】[解析]
