单选题 A capital lease requires rental payment of $2000 annually. Fair value of the leased equipment at inception of the lease is $10000 and the implicit interest rate is 12 percent. If the present value of the lease equals the fair value of the equipment at inception of the lease, the interest expense recorded by the lessee in the second year of the lease is closest to:
【正确答案】 B
【答案解析】
[分析]
年份
期初余额
利息(利率12%)
租金
本金减少金额
期末余额
1
5248美元
1200美元
2000美元
800美元
9200美元
2
9200美元
1104美元
因此,承租人在第二年记录的利息费用为1104美元。
[考点] 对租赁方式选择的影响