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A new asset with a fair value of US $100.000 and a useful life of 10 years is being leased by an entity lessee). Which of the situations below will most likely result in classifying the
lease on the lessee's books as a finance lease?
A. The lease term is 7 years.
B. The present value of the minimum lease payments is US $70.000.
C. The present value of the minimum lease payments is US $60.000.
D. The lease term is 8 years.
Answer: D
Explanation:
A lease may be classified a lessee a finance lease of an operating lease by a lessee. A finance lease transfers substantially all of the risk and rewards of ownership of the asset to the lessee. A lease is classified at its inception. It normally is classified as a financial lease if for example.
1.The lease providers for the transfer of ownership of the asset by the end of the lease term.
2.The lease contains a bargain purchase option: i.e. to be sufficiently below the fair value reasonably certain.
3.The lease term is for the major part of the economic life of the asset.
4.The present value of the minimum lease payment lease is at least substantially all of the fair value of the leased asset at the inception of the lease.
5.The leased assets are such that they can be used only by the lessee without major modification. Thus, a lease term that is 80%8 / 10) of the economic life of the asset will most likely result in classifying the lease as a finance lease assuming that 80% is a "major part" of the economic life of the asset.
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Welche Batch-Input-Sitzung akzeptiert Daten von einem externen System in die SAP-Materialwirtschaft? Bitte wählen Sie die richtige Antwort.
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B. Erstellen Sie Inventurdokumente.
C. Material blockieren und Buchinventar in Inventardokumenten einfrieren.
D. Setzen Sie in Inventurdokumenten das Kennzeichen Zero Count.
Answer: A
NEW QUESTION: 3
Which data type in Tableau does this icon represent?
Larger image
A. String
B. Boolean
C. Geographic
D. True or False
Answer: C
Explanation:
Explanation
The following is the table for the data types in Tableau along with their icons:
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