嬉しい1問

The lease is a capital lease because

(1)There is no bargain purchase option.

(2)There is no transfer of title.

(3)The lease term is more than 75% of the estimated useful
life of the leased property.

(4)The present value of minimum lease payments is more than
90% of the fair value of the leased property.


解答　(3)および(4)


*bargain purchase option 割安購入選択権
*transfer of title　所有権の移転


この問題見たとき、嬉しかった。
だって習いましたもん。
日商でいっぱいやりました。