ok i give u an example:

assumed no other expenses incurred, 716.93*12=8603.16 is annual payment which is paid at the beginning of each year, the cost(FMV) is $31277 including sales tax, and the interest rate is 10%.

then the PV of an annuity due of 1 for 5 period is 4.16986 per that table. the PV of minimum lease payment=8603.16*4.16986=35873.97 which is higher than FMV.so the lease liability should be $31277.

line 1: date, annual lease payment, interest,
Line 2: 1/1/2008
Line 3 1/1/2008 8603.16 0
Line4: 1/1/2009 8603.16 2267
Line 5
Line 6



Line 1: reduction of lease liab.,lease liability
line 2: 31277
Line 3: 8603.16 22673.84
Line 4: 6336.16 16337.68
Line 5
Line 6


u can continue to finish the following lines. and ur schedule is done.

所有跟帖： 

• i cannot write them in one line. u can merge all the line 1 -fanfan88- ♀ (39 bytes) () 09/22/2008 postreply 17:34:14

• by the way, i think the lease of ur company does not bear any in -fanfan88- ♀ (236 bytes) () 09/22/2008 postreply 18:02:31