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QUOTE:
以下是引用lzen5在2010-6-7 12:23:00的发言:
do someone remeber this one ?

 financial capital lease for lessor

book value 65000

term five years

Lease payment 18000 at the beginning of the term


net income to lessor?

QUOTE:
sales type两部分:
QUOTE:
1、lease payment高于current book value的值
QUOTE:
2、lease payment

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QUOTE:
以下是引用lzen5在2010-6-7 12:25:00的发言:
and this one?>

property valuation

NOI 80k

depreciation 20k

purchase price 400,000

75% finance

interest rate ?? cant remember

mortgage payments ??? cant remember

marginal tax rate 35%

whats the after tac cashflow.

 

notes上的例题

1、由NOI折到net income=(80k-20k-300*interest rate)*(1-tax)

2、after tax cash flow=net income+depreciation-payment中的principle

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