medium · Financial Accounting liabilities-bonds-payable

Under ASC 842, a firm enters a 5-year finance lease for equipment with annual payments of $30,000 due at the end of each year. The present value of these payments at the 10% incremental borrowing rate is $113,724.

What is the interest expense recorded at the end of Year 1?

  1. $30,000
  2. $22,745
  3. $11,372
  4. $18,628

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