[讨论]问一个关于融资租赁的问题 discount, following, financing, interest, beginning

spielberg

An analyst gathered the following information about the new capital lease obligation a
company made at the beginning of the year:

Annual end of year payments $16,000
Term of the lease 10 years
Appropriate discount rate 10%
Depreciation method Straight-line
Salvage assumption Zero salvage value

比如说这种情况，承租方第一年的financing cash outflow 是$6,169，interest expense是$9831, 折旧也是$9831。 那么每年年末要支付的$16000还需要记在利润表的operating expenses里吗？ 

mythralf

the payment is divided into depreciation + interest expense for capital lease.