問題:On December 1,Year 1,Tom V.company entered into an operating lease for office space for its executives for 10years at a monthly rental of $200.000,increasing to $400.000 halfway through the lease.On that date,Tom V. paid the landlord the following amounts:

  First month's rent           $200.000

  Last month's rent            $400.000

  Installation of new carpet     600.000

  Total                        $1.200.000

  The entire amount was charged to rent expense in Year1.What amount should Tom V.have charged to expense for the year?

  A.$300.000

  B.$1.200.000

  C.$305.000

  D.$200.000

解題思路:題目要我們求Year1的rent expense是多少??吹竭@首先明白是是Operating lease.

既然是考Operating lease的rent expense的問題,那就一定會(huì)和evenly這個(gè)概念搭上關(guān)系(參考上一題的思路部分)。所以雖然題目里告訴了*9年合計(jì)支付了$1.200.000,也和rent expense搭不上關(guān)系,不要被迷惑,我們需要求的是費(fèi)用平均認(rèn)列后得出的rent expense。另外,Installation of new carpet可以看出來是Leasehold improvements.這$600.000需要先資產(chǎn)化,然后逐漸的攤銷到費(fèi)用里面,OK,明白了這些下面來解題。

  解答:租賃期間為10年,However,the lease agreement indicated that the rent would double halfway through the lease。然后題目里給了First month's rent $200.000,Last month's rent $400.000。

  ∴200.000×12×5=$12.000.000

  400.000×12×5=$24.000.000

  Total:           $36.000.000

  ∴An equivalent monthly rent=36.000.000÷120=$300.000

  接下來進(jìn)行Installation of new carpet的費(fèi)用化處理,這里注意,Lease agreement是從12月1號開始的,所以Year 1能夠費(fèi)用化處理的,只有1個(gè)月

  ∴ 600.000÷120=$5.000

  ∴The total expense would be$305.000

  答案是 C