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Assume that the following facts pertain to a non-cancelable lease agreement betw

ID: 2391765 • Letter: A

Question

Assume that the following facts pertain to a non-cancelable lease agreement between Coco Inc. and Bubs, Corp, a Lessee.

Inception date

January 1, 2017

Residual value of equipment at end of lease term, unguaranteed

$50,000

Lease term

6 years

Economic life of leased equipment

8 years

Fair value of asset at January 1, 2017

$400,000

Lessor’s implicit rate

12%

Lessee’s incremental borrowing rate

10%

The lessee assumes responsibility for all executory costs, which are expected to amount to $2,000 per year. The asset will revert to the lessor at the end of the lease term. The lessee uses the straight-line depreciation method for all equipment.

Using the spreadsheet, Lease Amort Schedule found in the link below, prepare an amortization schedule that would be suitable for the lessee for the lease term.

Using the spreadsheet Journal Entries, prepare the journal entries for the lessee for 2017 and 2018 to record the lease agreement and all expenses related to the lease. Assume the Lessee’s annual accounting period ends on December 31 and that reversing entries are used when appropriate.

Inception date

January 1, 2017

Residual value of equipment at end of lease term, unguaranteed

$50,000

Lease term

6 years

Economic life of leased equipment

8 years

Fair value of asset at January 1, 2017

$400,000

Lessor’s implicit rate

12%

Lessee’s incremental borrowing rate

10%

Explanation / Answer

Assumption:


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Year PV Factor @12% PV Factor @10% 1 0.89286 0.90909 2 0.79719 0.82645 3 0.71178 0.75131 4 0.63552 0.68301 5 0.56743 0.62092 6 0.50663 0.56447 Annuity Factor 4.11141 4.35525
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