单选题
On 1 January 2010 a company enters into a lease agreement to lease a piece of machinery as the lessor with the following terms:
Which of the following best describes the classification of the lease on the company"s financial statements for 2010?
| annual lease payment due 31 December | $50000 |
| lease term | 5 years |
| estimated useful life of the machine | 6 years |
| estimated salvage value of the machine | $0 |
| carrying value (cost) of leased asset | $160000 |
| implied interest rate on lease | 8% |
| The firm is reasonably assured of the collection of the lease payments. | |
【正确答案】
B
【答案解析】[解析] 资产的租赁期限(5年)超过了其预期使用年限(6年)的75%。
