Management of LLW Inc is considering leasing a new saw that will greatly increase the plant's throughput. Information on the machine and the terms of the lease are as follows:
* The machine has a fair market value of $2.8 Million, an estimated useful life of ten years, no salvage value.
* Company incremental borrowing rate is 11.5%
* Lease term of seven years with lease payments of $41,567 due at the beginning of each month
* implicit lease rate is 10%
* the lease does not contain a bargain purchase option and there is no title transfer at the end of the lease
If management leases the machine
C in the first month, cash flow from operation will decrease by approximately $41,567
D in the first month, cash flow from operation will decrease by approximately $ 21,039
答案是D；
不清楚是怎么算出来的； 之看出来是个operating lease； 不是说全部payment 从CFO里减吗？ 非常感谢！
[此贴子已经被作者于2009-4-4 11:37:57编辑过] | 
发表于 2009-4-4 11:37
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