单选题 Dale Peterson plans to lease a computer from Gray Computing Services. It will be a 10-year lease with annual payments of $ 2400 plus a guarantee of a residual value of $ 4000 at the end of the lease. The asset has a 12 year useful life. The present value of the lease discounted at the appropriate interest rate of 9 percent is $ 17000. The company uses the straight-line depreciation method. In the first year, the reported lease expense is:

A、

A. $3230.
B、

B. $1530.
C、

C. $2830.

【正确答案】 C

【答案解析】Since the lease term of 10 years is greater than the 75% of the useful life of 12 years, the lease qualifies as a capital lease. Then, the annual lease expense is comprised of two components: interest expense and depreciation. Interest expense=PV of lease (or booked liability)×interest rate=17000×0.09=$1530(so $ 870 goes to principal). Depreciation=(book value-residual value)/lease term=(17000-4000)/10=$1300. Total expense=$1530+$1300=$ 2830.