Chat with us, powered by LiveChat Lessee Oscar and lessor Susan on January 1, 2019, entered into a 6-year non-cancelable lease for equipment having a useful life of 12 years. Lessee’s incremental borrowing rate is - Essayabode

Lessee Oscar and lessor Susan on January 1, 2019, entered into a 6-year non-cancelable lease for equipment having a useful life of 12 years. Lessee’s incremental borrowing rate is

Problem IV: Lessee Oscar and lessor Susan on January 1, 2019, entered into a 6-year non-cancelable lease
for equipment having a useful life of 12 years.
Lessee’s incremental borrowing rate is 10% while lessor’s implicit rate is 9% and known to lessee.
Lessee and lessor both uses the straight-line method of depreciation. The lease contains the following provisions:
Annual rental payments of $30,000 payable at the beginning of each year, starting January 1, 2019.
There is a guaranteed residual value at the end of the lease for $25,000.
The equipment has a cost of $160,000 and fair value of $170,000.
Collectability of lease payments is probable.
INSTRUCTIONS
(a) What kind of lease is this to the lessee and the lessor?
(b) Prepare the journal entries on the books of the lessee and the lessee and the lessor through December 31, 2024.
(c) What if the residual value is unguaranteed?
(d) What if there is a bargain purchase option of $25,000 at the end of the lease?

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