Professional Documents
Culture Documents
Soal Latihan Leasing
Soal Latihan Leasing
1. Empat situasi berikut ini merupakan skema direct financing lease dengan
pembayaran tahunan sebesar Rp10.000.000 yang jatuh tempo tiap awal tahun.
Seluruh skema memiliki asumsi memenuhi kriteria finance lease. Untuk awal
perjanjian leasing, tentukan:
a. Gross Investment lessor
b. Net Investment lessor
c. Lease Liablity
2. On January 1, 2011, the Mario Bross Inc leased manufacturing equipment from
the Luigi Company. The following information about this lease is available:
Noncancelable term of the lease: 10 years, no bargain purchase option
The residual value of the equipment at the end of 15 years is expected to be
$5,000.
Economic life of equipment: 15 years
Fair value (cost to the lessor) of the equipment: $375,000
Lease payments, due at the end of each year: $55,000
Mario Bross Incs incremental borrowing rate: 12%. (The implicit rate is not