单选题 Assume the following capital lease:
Present value (PV) of lease payments at 10 percent is $ 25000.
The leased asset is depreciated straight line over 5 years.
The lease payment is $ 6000.
The first payment of $ 6000 is to be paid at the end of the year.
On a before tax basis, the income reported under capital lease compared with that reported under an operating lease for the first year will be:
  • A. $1500.
  • B. - $ 2500.
  • C. - $1500.
【正确答案】 C
【答案解析】
Capital Lease
Operating Lease
Interest expense
$ 2500
Rental expense
$ 6000
Depreciation expense
$ 5000
Total:
$ 7500
Total :
$ 6000
Capital lease total expense-Operating lease total expense = $1500.