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[DOCX File]NATURE AND PURPOSE
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a. expenditure, lease payment cost. b. fixed asset, lease payment cost. c. expenditure, present value of the minimum lease payments. d. fixed asset, present value of the minimum lease payments. LO1. 2. The estimated revenues control account of Star City general fund is eliminated when a. the city’s tax receipts are measurable and available. b.
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Capital Lease Accounting | Step by Step Examples with ...
The present value of the after-tax lease payments reduces the NAL. These payments are discounted at the firm’s after-tax cost of borrowing rather than the firm’s risk adjusted required rate of return to reflect the fact that lease payments are contractually known in advance and thus not subject to uncertainty.
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[DOC File]San Francisco State University
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The present value of rental and other minimum lease payments, excluding that portion of the payments representing executory cost, equals or exceeds 90 percent of the fair value of the leased property.
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[DOC File]Capital Budgeting Decisions - youcancallmefrance
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The present value of lease payments, excluding maintenance & transportation costs, equals or exceeds 90 percent of the fair value of the item. For a . CAPITAL LEASE. greater than $250,000, procurement or investment (OPN) funds are required for both the lease payments and any applicable purchase option price.
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[DOC File]Exam Item 19-1 (True or False) - CPA Diary
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Is the present value of the minimum lease payments equal to or greater than 90% of the NO fair value of the asset? {$348,685 < 90% of $479,079} $100,000 x 3.48685** = $348,685 lease present payments value ** present value of an annuity due of $1: n=4, i=10% ( Since none of the four classification criteria is met, this is an operating lease.
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[DOC File]Present financial position and performance of the firm
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Present Value of Minimum Lease Payments . Present value of periodic lease payments excluding executory costs of $4,000 ($100,000* x 3.48685**) $348,685 ** present value …
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[DOC File]CHAPTER 15
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Annual payments made at the beginning of the year mean that the first lease payment would be paid immediately; the present value of the first lease payment is therefore $3,400. The next six lease payments for years 2-7 made at the beginning of each year is equivalent to six payments at the end of each year for years 1 through 6.
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[DOCX File]NAVSUP - Naval Supply Systems Command
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The present value of the minimum lease payments approximates the fair value of the asset. Payments made by a lessee that are a substantial portion of a leased asset’s fair value might be presumed to give rise to a finance lease. The presumption is that the lessee will have received substantially all of the benefits of ownership because it ...
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Present value of lease payments