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To be a capital lease, must meet one of the following:

Transfer of Ownership
BPO
75% of Life
PV of payments is 90% of FMV

24 a.
Annual Rent 900,000.00
Lease bonus 500,000.00
2015 Rental Rev 1,400,000.00

25 d. (not sure)
ano ba ang effect ng free na 6-months?

26 d.
Not a capital lease. See conditions above.

27 d.
July 1, 2019 to December 31, 2019 is
6 months or half-year.
Half of annual rent of 240,000 is 120,000.

28 c.
3,600,000 / 3 yrs = 1,200,000
July 1, 2019 to June 30, 2020 is 1 year
typo yata yung June 30, 2019.

29 kung June 30, 2020 nga ang tanong,


dapat 600,000 na Rent Receivable.
Or, mali mali ako.

1,200,000 ang revenue pero 600,000


lang ang na co-collect dahil 50,000
per month lang daw ang bayad sa
unang taon.

30 b.
500000 4.61 2305000

31 c.
Initial liability balance less 2015 payment
2305000 500000 1805000
Interest for 2016
2305000 12% 276600
Annual payment less interest
500000 276600 223400
Liability balance less portion of principal from 2016 500,000 payment
1805000 223400 1581600

32 a.
2305000 6 384166.6667
Asset value / 6 yrs

33 d

34 a
400000 5.95 2380000
500000 0.27 135000
2515000

35 d.
2400000 200000 2200000
8
275000

36 d.
1742174 3.48685 6074699.412
1200000 0.68301 819612
6894311.412

37 b
6894311 80000 6814311.412
5
1362862.282

38 a
1742174 3.48685 6074699.412

39 ?????
6074699 80000 5994699.412
5
1198939.882

40 ??

41 a
100000 6 600000

42 a
100000 4.8 480000
10%
48000

43 c
3520000 2800000 720000

44 b
3520000 10% 352000
2
6 months int from 176000
July - Dec 2019

45 ???
118951 3.16987 377059.2064
80000 0.68301 54640.8
431700.0064

431700 300000 131700


25000
106700

431700 10% 43170

149870

46 ???
118951 3.16987 377059.2064
80000 0.68301 54640.8
431700.0064

431700 10% 43170


118951 43170 75781

431700 75781 355919

47 a
323400 4.312 75000

323400
75000 248400
75000 19872 193272
75000 15461.76 133733.76
75000 10698.7 69432.4608
75000 5554.597 -12.942336

51587.06

48