Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

1. Kane Industries disclosed the following minimum rental commitments under non-

ID: 2419825 • Letter: 1

Question

1.      Kane Industries disclosed the following minimum rental commitments under non-cancelable operating leases in its 2014 annual report:

Minimum operating

lease payments

Amount

(in millions)

2015

$ 74

2016

48

2017

35

2018

27

2019

22

Thereafter

19

Total

$225

What is the present value of these operating lease payments, assuming a 6% discount rate?

A) $193 million

B) $179 million

C) $ 70 million

D) $225 million

E) None of the above, the present value is actually $__________________.

Minimum operating

lease payments

Amount

(in millions)

2015

$ 74

2016

48

2017

35

2018

27

2019

22

Thereafter

19

Total

$225

Explanation / Answer

Present value of operating lease payments is 193 million

Year Lease Payments Discount rate @6% PV 2015 74 0.943               70 2016 48 0.890               43 2017 35 0.840               29 2018 27 0.792               21 2019 22 0.747               16 thereafter 19 0.705               13 225 193