medium · Financial Accounting statement-of-cash-flows

Under ASC 842, a lessee enters into a 3-year lease with annual payments of $50,000 due at the end of each year. Using an incremental borrowing rate of 6%, what is the initial Lease Liability recognized? (PV Factor for Ordinary Annuity at 6% for 3 years = 2.6730)

  1. $133,650
  2. $44,500
  3. $150,000
  4. $141,669

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