Beruflich Dokumente
Kultur Dokumente
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.
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
149870
46 ???
118951 3.16987 377059.2064
80000 0.68301 54640.8
431700.0064
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