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A luxury car can be leased for $679 per month for 36 months. Terms are first mon

ID: 2726876 • Letter: A

Question

A luxury car can be leased for $679 per month for 36 months. Terms are first month's lease payment, a $625 refundable security deposit, a consumer down payment of $3500, and an acquisition fee of $725 due at lease signing. Tax, license, title fees, and insurance extra. Option to purchase at lease end for $37,775 plus a fee of $350. Mileage charge of $0.20 per mile over 30,000 miles. Determine the interest rate ( nominal and effective) for the lease. Do not use excel or other computer program to solve. Must be hand calculated.

A) use the MSRO of $64,025.

B) you could buy the car for $58,000, if you arranged other financing.

Explanation / Answer

Ans:

Calculation of leasing charges of car for 36 months:

      Car can be leased     = $ 679 * 36 = $24,444

        A lease payment      = $625 *

Consumer down payment = $3,500

          Acquisition fee       = $725

Purchased a lease at end = $37,775

             Plus fee               = $350

Milage charges $0.20     = $6,000

       Total charges for car       = $73,419

(-) Refundable lease payment = $625

Total lease charge for car = $72,794

The lease payment = 2.601%

Payment Schedule

Event

Lease

Payment

Interest

Principal

Balance

Lease 1

$24,444.00

$0.00

$0.00

$24,444.00

Advanced Payment 1

$625.00

$0.00

$625.00

$23,819.00

Lease Payment 1

$625.00

$51.62

$573.38

$23,245.62

Lease Payment 2

$625.00

$50.38

$574.62

$22,671.00

Lease Payment 3

$625.00

$49.14

$575.86

$22,095.14

Lease Payment 4

$625.00

$47.89

$577.11

$21,518.03

Lease Payment 5

$625.00

$46.64

$578.36

$20,939.67

Lease Payment 6

$625.00

$45.38

$579.62

$20,360.05

Lease Payment 7

$625.00

$44.13

$580.87

$19,779.18

Lease Payment 8

$625.00

$42.87

$582.13

$19,197.05

Lease Payment 9

$625.00

$41.61

$583.39

$18,613.66

Lease Payment 10

$625.00

$40.34

$584.66

$18,029.00

Lease Payment 11

$625.00

$39.08

$585.92

$17,443.08

Lease Payment 12

$625.00

$37.81

$587.19

$16,855.89

Lease Payment 13

$625.00

$36.53

$588.47

$16,267.42

Lease Payment 14

$625.00

$35.26

$589.74

$15,677.68

Lease Payment 15

$625.00

$33.98

$591.02

$15,086.66

Lease Payment 16

$625.00

$32.70

$592.30

$14,494.36

Lease Payment 17

$625.00

$31.41

$593.59

$13,900.77

Lease Payment 18

$625.00

$30.13

$594.87

$13,305.90

Lease Payment 19

$625.00

$28.84

$596.16

$12,709.74

Lease Payment 20

$625.00

$27.55

$597.45

$12,112.29

Lease Payment 21

$625.00

$26.25

$598.75

$11,513.54

Lease Payment 22

$625.00

$24.95

$600.05

$10,913.49

Lease Payment 23

$625.00

$23.65

$601.35

$10,312.14

Lease Payment 24

$625.00

$22.35

$602.65

$9,709.49

Lease Payment 25

$625.00

$21.04

$603.96

$9,105.53

Lease Payment 26

$625.00

$19.74

$605.26

$8,500.27

Lease Payment 27

$625.00

$18.42

$606.58

$7,893.69

Lease Payment 28

$625.00

$17.11

$607.89

$7,285.80

Lease Payment 29

$625.00

$15.79

$609.21

$6,676.59

Lease Payment 30

$625.00

$14.47

$610.53

$6,066.06

Lease Payment 31

$625.00

$13.15

$611.85

$5,454.21

Lease Payment 32

$625.00

$11.82

$613.18

$4,841.03

Lease Payment 33

$625.00

$10.49

$614.51

$4,226.52

Lease Payment 34

$625.00

$9.16

$615.84

$3,610.68

Lease Payment 35

$625.00

$7.83

$617.17

$2,993.51

Lease Residual 1

$3,000.00

$6.49

$2,993.51

$0.00

Grand Total

$24,444.00

$25,500.00

$1,056.00

$24,444.00

$0.00

Event

Lease

Payment

Interest

Principal

Balance

Lease 1

$24,444.00

$0.00

$0.00

$24,444.00

Advanced Payment 1

$625.00

$0.00

$625.00

$23,819.00

Lease Payment 1

$625.00

$51.62

$573.38

$23,245.62

Lease Payment 2

$625.00

$50.38

$574.62

$22,671.00

Lease Payment 3

$625.00

$49.14

$575.86

$22,095.14

Lease Payment 4

$625.00

$47.89

$577.11

$21,518.03

Lease Payment 5

$625.00

$46.64

$578.36

$20,939.67

Lease Payment 6

$625.00

$45.38

$579.62

$20,360.05

Lease Payment 7

$625.00

$44.13

$580.87

$19,779.18

Lease Payment 8

$625.00

$42.87

$582.13

$19,197.05

Lease Payment 9

$625.00

$41.61

$583.39

$18,613.66

Lease Payment 10

$625.00

$40.34

$584.66

$18,029.00

Lease Payment 11

$625.00

$39.08

$585.92

$17,443.08

Lease Payment 12

$625.00

$37.81

$587.19

$16,855.89

Lease Payment 13

$625.00

$36.53

$588.47

$16,267.42

Lease Payment 14

$625.00

$35.26

$589.74

$15,677.68

Lease Payment 15

$625.00

$33.98

$591.02

$15,086.66

Lease Payment 16

$625.00

$32.70

$592.30

$14,494.36

Lease Payment 17

$625.00

$31.41

$593.59

$13,900.77

Lease Payment 18

$625.00

$30.13

$594.87

$13,305.90

Lease Payment 19

$625.00

$28.84

$596.16

$12,709.74

Lease Payment 20

$625.00

$27.55

$597.45

$12,112.29

Lease Payment 21

$625.00

$26.25

$598.75

$11,513.54

Lease Payment 22

$625.00

$24.95

$600.05

$10,913.49

Lease Payment 23

$625.00

$23.65

$601.35

$10,312.14

Lease Payment 24

$625.00

$22.35

$602.65

$9,709.49

Lease Payment 25

$625.00

$21.04

$603.96

$9,105.53

Lease Payment 26

$625.00

$19.74

$605.26

$8,500.27

Lease Payment 27

$625.00

$18.42

$606.58

$7,893.69

Lease Payment 28

$625.00

$17.11

$607.89

$7,285.80

Lease Payment 29

$625.00

$15.79

$609.21

$6,676.59

Lease Payment 30

$625.00

$14.47

$610.53

$6,066.06

Lease Payment 31

$625.00

$13.15

$611.85

$5,454.21

Lease Payment 32

$625.00

$11.82

$613.18

$4,841.03

Lease Payment 33

$625.00

$10.49

$614.51

$4,226.52

Lease Payment 34

$625.00

$9.16

$615.84

$3,610.68

Lease Payment 35

$625.00

$7.83

$617.17

$2,993.51

Lease Residual 1

$3,000.00

$6.49

$2,993.51

$0.00

Grand Total

$24,444.00

$25,500.00

$1,056.00

$24,444.00

$0.00

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