medium · Financial Accounting accounting-cycle-financial-statements

On January 1, a company enters into a 5-year operating lease for equipment with annual payments of 50,000 due at year-end. The company's incremental borrowing rate is 6%. The present value of the lease payments is210,618.

What is the total lease expense recognized on the Income Statement in Year 1?

  1. $12,637
  2. $42,124
  3. $54,761
  4. $50,000

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