Capital lease

Hello everyone,

I bumped into the following exercise and I would really appreciate some insights how to solve this type of exercise:

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X plans to lease item Y: it’s a 10-year capital lease with annual payments of USD 2,400 plus a guarantee of residual value of USD 4,000 at the end of the lease. The present value of the lease discounted at the appropriate interest rate of 9% is USD 17,000. X will use the straight-line depreciation method. In the first year, the reported lease expense will be:

a. 3,230 USD

b. 1,700 USD

c. 2,830 USD

d. 2,400 USD

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(correct answer is c).

Thanks a bunch!

Lease expense = depreciation + interest

= (17000 - 4000) / 10 + .09 * 17000

= 1300 + 1530

= 2830