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(a) SHOW LIST OF ACCOUNTS SHOW SOLUTION SHOW ANSWER LINK TO TEXT (b) MOONEY LEAS

ID: 2461747 • Letter: #

Question

(a)

SHOW LIST OF ACCOUNTS

SHOW SOLUTION

SHOW ANSWER

LINK TO TEXT

(b)

MOONEY LEASING COMPANY (Lessor)
Lease Amortization Schedule

Date

Annual Lease Payment Plus
BPO

Interest on Lease
Receivable

Recovery of Lease
Receivable

Lease Receivable

SHOW LIST OF ACCOUNTS

The following facts pertain to a noncancelable lease agreement between Mooney Leasing Company and Rode Company, a lessee.
Inception date: May 1, 2014 Annual lease payment due at the beginning of    each year, beginning with May 1, 2014 $17,948.39 Bargain-purchase option price at end of lease term $4,280.00 Lease term 5 years Economic life of leased equipment 10 years Lessor’s cost $62,500.00 Fair value of asset at May 1, 2014 $77,500.00 Lessor’s implicit rate 10 % Lessee’s incremental borrowing rate 10 %
The collectibility of the lease payments is reasonably predictable, and there are no important uncertainties surrounding the costs yet to be incurred by the lessor. The lessee assumes responsibility for all executory costs.

Explanation / Answer

Lease Amortization Schedule Date Annual Lease Payment Plus Interest on Lease Recovery of Lease Lease Receivable BPO Receivable Receivable 5/1/2014 $77,500 5/1/2014 $17,948.39 $ $17,948.39 $59,551.61 5/1/2015 17948.39 $5,955.16 $11,993.23 $47,558.38 5/1/2016 17948.39 $4,755.84 $13,192.55 $34,365.83 5/1/2017 17948.39 $3,436.58 $14,511.81 $19,854.02 5/1/2018 17948.39 $1,985.40 $15,962.99 $3,891.03 4/30/2019 $4,280.14 $389.10 $3,891.03 $0.00 $94,022.09 $16,522.09 $77,500.00