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15) AMR Corp. disclosed the following lease information in its 2011 annual repor

ID: 2647980 • Letter: 1

Question

15) AMR Corp. disclosed the following lease information in its 2011 annual report related to its leasing activities (in millions).

Capital

Leases

Operating Leases

2012

$   167

$ 1,176

2013

149

1,091

2014

129

942

2015

118

779

2016

78

685

Thereafter

477

5,940

Total

1,118

$10,613

Amount representing interest

(439)

Present value of net minimum lease payments

$   679

a. What did AMR report on its 2011 balance sheet related to leases?

b. Calculate the lease-related liabilities that are potentially missing from AMR

Capital

Leases

Operating Leases

2012

$   167

$ 1,176

2013

149

1,091

2014

129

942

2015

118

779

2016

78

685

Thereafter

477

5,940

Total

1,118

$10,613

Amount representing interest

(439)

Present value of net minimum lease payments

$   679

Explanation / Answer

AMR will show the amount of capital lease in its balance sheet ( exclusing any interest thereon). Therefore, it will show a liability of $679 million for capital leases.

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