Lessee accounting - ACCA (SBR) lectures

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  • Опубликовано: 14 янв 2025

Комментарии • 12

  • @ado22222
    @ado22222 4 года назад +3

    @19:10
    The interest payment of 887 is not a cash flow right? Only the 5000 i believe to be a cash flow.
    Correct?

  • @livhuwanimudau2807
    @livhuwanimudau2807 2 года назад +1

    Thank you so much this was helpful

  • @justanotheryoutubechannel1667
    @justanotheryoutubechannel1667 5 месяцев назад

    Why did you add 1 to the PVFA(r,n) before multiplying with the lease payments?

    • @opentuition
      @opentuition  5 месяцев назад

      Our tutors do not monitor posts made on RUclips. So if you want our tutor to reply you must ask in the free Ask the Tutor Forum on our free website, Our tutors always reply to posts made in our Ask the Tutor Forums.

    • @chm8811
      @chm8811 Месяц назад

      the 1 in the formula represents the rent payment on 1 Jan 2015, which is on the inception date of lease (1st payment) as the rent payment is made in advance (start of each year in the 5 years lease period), there is no timing difference (both on 1 Jan 2015) thus no need to discount the 1st payment; the annuity factor discounts the 2nd to 5th rent payment in the lease to be paid in advance (start of 2nd to 5th year); if the question setting change to rent being paid at end of each year, then there will be timing difference and annuity factor should change

  • @toddgilbey3979
    @toddgilbey3979 2 года назад

    Why am I getting an AF of 1.21 when the calculation is =(1+0.05)^4.

    • @chm8811
      @chm8811 Месяц назад

      your calculation is only discount factor for payment in beginning year 5, to get the AF, you need to add all years discount factor except for the 1st payment in 1 Jan 2015, namely (1+0.05)^1+(1+0.05)^2+(1+0.05)^3+(1+0.05)^4

  • @darsanemuralidharan9604
    @darsanemuralidharan9604 2 года назад

    can you explain how u got 3.546

    • @opentuition
      @opentuition  2 года назад

      As is explained in the header on this page, our tutors do not monitor posts here. Please ask in the free Ask the Tutor Forum on our website. Our tutors always reply to questions that are posted there :-)

    • @chm8811
      @chm8811 Месяц назад

      Use an online annuity calculator, it calculate instantly for you

  • @kurtdarmanin2399
    @kurtdarmanin2399 4 года назад

    He told you that he made the payment already in the first year how are you re deducting 5000 from the 22730 ?