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1、CHAPTER20ACCOUNTINGFORLEASESCONTENTANALYSISOFEXERCISESANDPROBLEMSNumberContentTimeRange(minutes)E20-1OperatingLease.Annualrentalpayments,norenewableoptionclause,executorycosts.Lessee'sjournalentriestorecordagreement,payments,expenses.5-10E20-2CapitalLease.Calculationofrentalpaymentsma
2、deatendofyear.Tablesummarizingleasepayments,interestexpense.Journalentries.10-15E20-3CapitalLease.Paymentsmadeatbeginningofyear.Tablesummarizingleasepayments,interestexpense.Journalentries.10-15E20-4DirectFinancingLease.Calculationofrentalreceipts,madeatendofyear.Tablesummarizingrenta
3、lreceipts,interestrevenue.Journalentries.10-15E20-5DirectFinancingLease.Journalentriestorecordcontract,firstrentalreceipt.5-10E20-6DirectFinancingLease/CapitalLease.Tablesummarizingleaseandinterestpayments.Journalentriesforlessorandlessee.10-15E20-7Sales-TypeLease.Paymentsmadeatendofy
4、ear.Calculationofsellingprice(fairvalue).Tablesummarizingleasereceipts,interestrevenue.Journalentries.10-15E20-8Sales-TypeLease.Paymentsmadeatbeginningofyear.Calculationofsellingprice(fairvalue).Tablesummarizingleasereceipts,interestrevenue.Journalentries.10-15E20-9Sales-TypeLease/Cap
5、italLease.Computationofleasepayments.Journalentriesforlessorandlessee.10-15E20-10OperatingLease/Sales-TypeLease.Accountedforasoperating,shouldhavebeensales-type.Computationofeffectonnetincome.10-20E20-11OperatingLease.Computationofincomederivedfromleasebylessor,amountofrentexpenseforl
6、essee.10-1520-1NumberContentTimeRange(minutes)E20-12DeterminingTypeofLease.Titlepassesatlease-end,collectibilityreasonablyassured,nouncertaintiessurroundingcoststobeincurred.Tablesummarizingreceipts,revenue.Lessor'sjournalentries.15-20E20-13(Appendix).Sales-Leaseback.Calculationofleas
7、epayments.Lessor'sjournalentriestorecordsaleandagreement.Descriptionofhowtotreatthegainbythelessee.15-20P20-1DeterminingTypeofLease.Nobargainpurchaseoption,noagreementtotransferownershipatlease-end,nouncertaintiessurroundingcoststobeincurred.Journalentriesforlesseeandlessor.15-25P20-2
8、Deter
