Accounting For Leases Quiz Questions
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- 1.
21. Major reasons why a company may become involved in leasing to other companies is (are)
- A.
Interest revenue
- B.
High residual values
- C.
Tax incentives
- D.
All of these
Correct Answer
D. All of theseExplanation
The major reasons why a company may become involved in leasing to other companies are interest revenue, high residual values, and tax incentives. Leasing allows the company to earn interest revenue by charging a lease fee to the lessee. Additionally, leasing assets with high residual values can be profitable for the company as they can sell the assets at a higher price after the lease period ends. Lastly, there may be tax incentives available for companies that engage in leasing activities, providing further financial benefits.Rate this question:
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- 2.
22. Which of the following is an advantage of leasing?
- A.
A. Off-balance-sheet financing
- B.
B. Less costly financing
- C.
C. 100% financing at fixed rates
- D.
D. All of these
Correct Answer
D. D. All of theseExplanation
Leasing offers several advantages including off-balance-sheet financing, which means that the leased assets do not appear on the lessee's balance sheet. This can be beneficial for companies looking to maintain a strong balance sheet or avoid certain financial ratios. Leasing can also be less costly compared to purchasing, as it does not require a large upfront payment. Additionally, leasing often provides 100% financing at fixed rates, allowing businesses to acquire assets without having to make a significant initial investment or worry about interest rate fluctuations. Therefore, the correct answer is d. All of these.Rate this question:
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- 3.
23. Which of the following best describes current practice in accounting for leases?
- A.
A. Leases are not capitalized.
- B.
B. Leases similar to installment purchases are capitalized.
- C.
C. All long-term leases are capitalized.
- D.
D. All leases are capitalized.
Correct Answer
B. B. Leases similar to installment purchases are capitalized.Explanation
The correct answer is b. Leases similar to installment purchases are capitalized. This means that leases that are similar to installment purchases, where the lessee has the benefits and risks of ownership, are treated as capital leases and are recorded on the balance sheet as assets and liabilities. This is in accordance with the current practice in accounting for leases, as outlined in the Financial Accounting Standards Board (FASB) guidelines. Leases that do not meet the criteria for capital leases are treated as operating leases and are not capitalized.Rate this question:
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- 4.
24. While only certain leases are currently accounted for as a sale or purchase, there is theoretic justification for considering all leases to be sales or purchases. The principal reason that supports this idea is that
- A.
A. all leases are generally for the economic life of the property and the residual value of the property at the end of the lease is minimal.
- B.
B. at the end of the lease the property usually can be purchased by the lessee.
- C.
C. a lease reflects the purchase or sale of a quantifiable right to the use of property.
- D.
D. during the life of the lease the lessee can effectively treat the property as if it were owned by the lessee.
Correct Answer
C. C. a lease reflects the purchase or sale of a quantifiable right to the use of property.Explanation
The correct answer is c. A lease reflects the purchase or sale of a quantifiable right to the use of property. This is because a lease represents a contractual agreement between the lessor (owner) and the lessee (user) where the lessee pays for the right to use the property for a specific period of time. This right to use the property can be quantified in terms of the duration of the lease and any specific terms or conditions outlined in the agreement. Therefore, considering all leases as sales or purchases is justified based on the quantifiable nature of the right to use the property.Rate this question:
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- 5.
S25. An essential element of a lease conveyance is that the
- A.
A. lessor conveys less than his or her total interest in the property.
- B.
B. lessee provides a sinking fund equal to one year's lease payments.
- C.
C. property that is the subject of the lease agreement must be held for sale by the lessor prior to the drafting of the lease agreement.
- D.
D. term of the lease is substantially equal to the economic life of the leased property.
Correct Answer
A. A. lessor conveys less than his or her total interest in the property.Explanation
In a lease conveyance, the lessor (property owner) transfers the right to use the property to the lessee (tenant) for a specified period of time. However, the lessor does not transfer their entire interest in the property. This means that the lessor retains some ownership rights and control over the property, even though they have granted the lessee the right to use it. This is an essential element of a lease conveyance, as it distinguishes it from a sale or transfer of full ownership.Rate this question:
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- 6.
S26. What impact does a bargain purchase option have on the present value of the minimum lease payments computed by the lessee?
- A.
A. No impact as the option does not enter into the transaction until the end of the lease term.
- B.
B. The lessee must increase the present value of the minimum lease payments by the present value of the option price.
- C.
C. The lessee must decrease the present value of the minimum lease payments by the present value of the option price.
- D.
D. The minimum lease payments would be increased by the present value of the option price if, at the time of the lease agreement, it appeared certain that the lessee would exercise the option at the end of the lease and purchase the asset at the option price.
Correct Answer
B. B. The lessee must increase the present value of the minimum lease payments by the present value of the option price.Explanation
If a lease agreement includes a bargain purchase option, it means that the lessee has the option to purchase the asset at a price significantly lower than its fair value at the end of the lease term. In this case, the lessee must increase the present value of the minimum lease payments by the present value of the option price. This is because the inclusion of the bargain purchase option increases the total cost of the lease for the lessee, as they have the potential to acquire the asset at a discounted price. Therefore, the present value of the minimum lease payments needs to account for this additional cost.Rate this question:
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- 7.
P27. The amount to be recorded as the cost of an asset under capital lease is equal to the
- A.
A. present value of the minimum lease payments.
- B.
B. present value of the minimum lease payments or the fair value of the asset, whichever is lower.
- C.
C. present value of the minimum lease payments plus the present value of any unguaranteed residual value.
- D.
D. carrying value of the asset on the lessor's books.
Correct Answer
B. B. present value of the minimum lease payments or the fair value of the asset, whichever is lower.Explanation
Under a capital lease, the lessee records the asset as a long-term asset and the corresponding liability for the present value of the minimum lease payments. The amount to be recorded as the cost of the asset is determined by taking the present value of the minimum lease payments or the fair value of the asset, whichever is lower. This is because the lessee should record the asset at the lower of the two amounts in order to properly reflect the economic substance of the transaction.Rate this question:
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- 8.
28. The methods of accounting for a lease by the lessee are
- A.
A. operating and capital lease methods.
- B.
B. operating, sales, and capital lease methods.
- C.
C. operating and leveraged lease methods.
- D.
D. none of these.
Correct Answer
A. A. operating and capital lease methods.Explanation
The correct answer is a. operating and capital lease methods. This is because the lessee can choose to account for a lease as either an operating lease or a capital lease. In an operating lease, the lessee records the lease payments as an expense on the income statement. In a capital lease, the lessee records the leased asset as an asset on the balance sheet and recognizes both an asset and a liability. Therefore, the lessee has the option to choose between these two methods based on the nature of the lease agreement.Rate this question:
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- 9.
29. Which of the following is a correct statement of one of the capitalization criteria? 29. Which of the following is a correct statement of one of the capitalization criteria?
- A.
A. The lease transfers ownership of the property to the lessor.
- B.
B. The lease contains a purchase option.
- C.
C. The lease term is equal to or more than 75% of the estimated economic life of the leased property.
- D.
D. The minimum lease payments (excluding executory costs) equal or exceed 90% of the fair value of the leased property.
Correct Answer
C. C. The lease term is equal to or more than 75% of the estimated economic life of the leased property.Explanation
The correct statement of one of the capitalization criteria is that the lease term is equal to or more than 75% of the estimated economic life of the leased property. This means that if the lease term is at least 75% of the estimated economic life of the property, then the lease should be capitalized and recorded as an asset on the balance sheet.Rate this question:
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- 10.
30. Minimum lease payments may include a
- A.
A. penalty for failure to renew.
- B.
B. bargain purchase option.
- C.
C. guaranteed residual value.
- D.
D. any of these.
Correct Answer
D. D. any of these.Explanation
The correct answer is d. any of these. This means that the minimum lease payments can include a penalty for failure to renew, a bargain purchase option, or a guaranteed residual value. In other words, any or all of these options can be included in the minimum lease payments.Rate this question:
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- 11.
31. Executory costs include
- A.
A. maintenance.
- B.
B. property taxes.
- C.
C. insurance.
- D.
D. all of these
Correct Answer
D. D. all of theseExplanation
Executory costs refer to ongoing expenses that are incurred to maintain and operate a property or asset. These costs include maintenance, property taxes, and insurance. The correct answer, option d, states that all of these costs are included in executory costs. Therefore, the correct answer is d.Rate this question:
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- 12.
32. In computing the present value of the minimum lease payments, the lessee should
- A.
A. use its incremental borrowing rate in all cases.
- B.
B. use either its incremental borrowing rate or the implicit rate of the lessor, whichever is higher, assuming that the implicit rate is known to the lessee.
- C.
C. use either its incremental borrowing rate or the implicit rate of the lessor, whichever is lower, assuming that the implicit rate is known to the lessee.
- D.
D. none of these.
Correct Answer
C. C. use either its incremental borrowing rate or the implicit rate of the lessor, whichever is lower, assuming that the implicit rate is known to the lessee.Explanation
The lessee should use either its incremental borrowing rate or the implicit rate of the lessor, whichever is lower, assuming that the implicit rate is known to the lessee. This is because the present value of the minimum lease payments should be calculated using the discount rate that reflects the lessee's cost of borrowing. If the lessee's incremental borrowing rate is lower than the implicit rate of the lessor, it would be more cost-effective for the lessee to use its own borrowing rate. However, if the implicit rate of the lessor is lower, it would be more advantageous for the lessee to use that rate instead.Rate this question:
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- 13.
33. In computing depreciation of a leased asset, the lessee should subtract
- A.
A. a guaranteed residual value and depreciate over the term of the lease.
- B.
B. an unguaranteed residual value and depreciate over the term of the lease.
- C.
C. a guaranteed residual value and depreciate over the life of the asset.
- D.
D. an unguaranteed residual value and depreciate over the life of the asset.
Correct Answer
A. A. a guaranteed residual value and depreciate over the term of the lease.Explanation
In computing depreciation of a leased asset, the lessee should subtract a guaranteed residual value and depreciate over the term of the lease. This means that the lessee can subtract the guaranteed residual value, which is the estimated value of the asset at the end of the lease term, from the initial cost of the asset. The remaining value is then depreciated evenly over the term of the lease. This method allows the lessee to account for the expected value of the asset at the end of the lease and accurately calculate the depreciation expense over the lease term.Rate this question:
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- 14.
34. In the earlier years of a lease, from the lessee's perspective, the use of the
- A.
A. capital method will enable the lessee to report higher income, compared to the operating method.
- B.
B. capital method will cause debt to increase, compared to the operating method.
- C.
C. operating method will cause income to decrease, compared to the capital method.
- D.
D. operating method will cause debt to increase, compared to the capital method.
Correct Answer
B. B. capital method will cause debt to increase, compared to the operating method.Explanation
In the earlier years of a lease, from the lessee's perspective, the use of the capital method will cause debt to increase, compared to the operating method. This is because the capital method requires the lessee to record the lease as a liability on their balance sheet, which increases their overall debt. On the other hand, the operating method does not require the lessee to record the lease as a liability, resulting in lower debt. Therefore, choosing the capital method will lead to higher debt for the lessee.Rate this question:
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- 15.
P35. A lessee with a capital lease containing a bargain purchase option should depreciate the leased asset over the
- A.
A. asset's remaining economic life.
- B.
B. term of the lease.
- C.
C. life of the asset or the term of the lease, whichever is shorter.
- D.
D. life of the asset or the term of the lease, whichever is longer.
Correct Answer
A. A. asset's remaining economic life.Explanation
When a lessee has a capital lease with a bargain purchase option, it means that the lessee has the option to purchase the asset at a price significantly lower than its fair market value at the end of the lease term. In this case, the lessee is essentially expected to exercise the bargain purchase option, and therefore, the leased asset is considered to have a remaining economic life beyond the lease term. Therefore, the lessee should depreciate the leased asset over its remaining economic life, rather than the term of the lease.Rate this question:
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- 16.
37. Which of the following would not be included in the Lease Receivable account?
- A.
A. Guaranteed residual value
- B.
B. Unguaranteed residual value
- C.
C. A bargain purchase option
- D.
D. All would be included
Correct Answer
D. D. All would be includedExplanation
The Lease Receivable account is used to record the amount of money that a lessor expects to receive from a lessee over the term of a lease. It includes the guaranteed residual value, which is the amount the lessor expects to receive from the lessee at the end of the lease term. It also includes the unguaranteed residual value, which is the amount that the lessor expects to receive from the lessee if the leased asset is sold at the end of the lease term. Additionally, it includes a bargain purchase option, which is an option for the lessee to purchase the leased asset at a price significantly below its fair value. Therefore, all of these items would be included in the Lease Receivable account.Rate this question:
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- 17.
38. In a lease that is appropriately recorded as a direct-financing lease by the lessor, unearned income
- A.
A. should be amortized over the period of the lease using the effective interest method.
- B.
B. should be amortized over the period of the lease using the straight-line method.
- C.
C. does not arise.
- D.
D. should be recognized at the lease's expiration.
Correct Answer
A. A. should be amortized over the period of the lease using the effective interest method.Explanation
In a lease that is appropriately recorded as a direct-financing lease by the lessor, unearned income should be amortized over the period of the lease using the effective interest method. This method calculates interest expense based on the carrying amount of the lease receivable and the effective interest rate. By using this method, the lessor recognizes interest income over the lease term in a way that reflects the pattern of the lease payments and the time value of money. This ensures a more accurate and appropriate allocation of income over the lease period.Rate this question:
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- 18.
S39. In order to properly record a direct-financing lease, the lessor needs to know how to calculate the lease receivable. The lease receivable in a direct-financing lease is best defined as
- A.
A. the amount of funds the lessor has tied up in the asset which is the subject of the direct-financing lease.
- B.
B. the difference between the lease payments receivable and the fair market value of the leased property.
- C.
C. the present value of minimum lease payments.
- D.
D. the total book value of the asset less any accumulated depreciation recorded by the lessor prior to the lease agreement.
Correct Answer
C. C. the present value of minimum lease payments.Explanation
The lease receivable in a direct-financing lease is defined as the present value of minimum lease payments. This means that the lessor calculates the value of the lease based on the present value of the future cash flows they expect to receive from the lessee. This method takes into account the time value of money and provides a more accurate representation of the value of the lease. The other options do not accurately define the lease receivable in a direct-financing lease.Rate this question:
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- 19.
S40. If the residual value of a leased asset is guaranteed by a third party
- A.
A. it is treated by the lessee as no residual value.
- B.
B. the third party is also liable for any lease payments not paid by the lessee.
- C.
C. the net investment to be recovered by the lessor is reduced.
- D.
D. it is treated by the lessee as an additional payment and by the lessor as realized at the end of the lease term.
Correct Answer
D. D. it is treated by the lessee as an additional payment and by the lessor as realized at the end of the lease term.Explanation
If the residual value of a leased asset is guaranteed by a third party, it means that the third party has agreed to pay the residual value if the lessee is unable to do so. In this case, the lessee treats the guaranteed residual value as an additional payment, meaning that they consider it as part of their lease obligations. On the other hand, the lessor treats the guaranteed residual value as realized at the end of the lease term, meaning that they consider it as income received. This is because the lessor can rely on the third party to fulfill the residual value obligation, reducing the risk for the lessor.Rate this question:
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- 20.
41. When lessors account for residual values related to leased assets, they
- A.
A. always include the residual value because they always assume the residual value will be realized.
- B.
B. include the unguaranteed residual value in sales revenue.
- C.
C. recognize more gross profit on a sales-type lease with a guaranteed residual value than on a sales-type lease with an unguaranteed residual value.
- D.
D. All of the above are true with regard to lessors and residual values.
Correct Answer
A. A. always include the residual value because they always assume the residual value will be realized.Explanation
When lessors account for residual values related to leased assets, they always include the residual value because they always assume that the residual value will be realized. This means that they expect to receive the residual value at the end of the lease term. Including the residual value in the accounting allows them to accurately reflect the expected future cash flows from the lease.Rate this question:
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- 21.
42. The initial direct costs of leasing
- A.
A. are generally borne by the lessee.
- B.
B. include incremental costs related to internal activities of leasing, and internal costs related to costs paid to external third parties for originating a lease arrangement.
- C.
C. are expensed in the period of the sale under a sales-type lease.
- D.
D. All of the above are true with regard to the initial direct costs of leasing.
Correct Answer
C. C. are expensed in the period of the sale under a sales-type lease.Explanation
The correct answer is c. "are expensed in the period of the sale under a sales-type lease." This means that the initial direct costs of leasing, such as costs related to internal activities and costs paid to external third parties, are recognized as expenses in the period when the lease agreement is made under a sales-type lease. This is different from options a and b, which do not accurately describe the treatment of initial direct costs in leasing. Option d is incorrect because not all of the statements are true, only option c is true.Rate this question:
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- 22.
S43. The primary difference between a direct-financing lease and a sales-type lease is the
- A.
A. manner in which rental receipts are recorded as rental income.
- B.
B. amount of the depreciation recorded each year by the lessor.
- C.
C. recognition of the manufacturer's or dealer's profit at the inception of the lease.
- D.
D. allocation of initial direct costs by the lessor to periods benefited by the lease arrangements.
Correct Answer
C. C. recognition of the manufacturer's or dealer's profit at the inception of the lease.Explanation
The primary difference between a direct-financing lease and a sales-type lease is the recognition of the manufacturer's or dealer's profit at the inception of the lease. In a sales-type lease, the lessor recognizes profit at the beginning of the lease because it is considered a sale of the leased asset. On the other hand, in a direct-financing lease, the lessor does not recognize profit at the inception of the lease as it is considered a financing arrangement. The lessor only recognizes interest income over the lease term.Rate this question:
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- 23.
P44. A lessor with a sales-type lease involving an unguaranteed residual value available to the lessor at the end of the lease term will report sales revenue in the period of inception of the lease at which of the following amounts?
- A.
A. The minimum lease payments plus the unguaranteed residual value.
- B.
B. The present value of the minimum lease payments.
- C.
C. The cost of the asset to the lessor, less the present value of any unguaranteed residual value.
- D.
D. The present value of the minimum lease payments plus the present value of the unguaranteed residual value.
Correct Answer
B. B. The present value of the minimum lease payments.Explanation
In a sales-type lease with an unguaranteed residual value, the lessor recognizes sales revenue in the period of inception of the lease. The amount of sales revenue recognized is the present value of the minimum lease payments. This is because the lessor is essentially selling the asset to the lessee and is entitled to recognize revenue based on the present value of the lease payments they will receive over the lease term. The unguaranteed residual value does not factor into the calculation of sales revenue, as it is not guaranteed to the lessor. Therefore, the correct answer is b. The present value of the minimum lease payments.Rate this question:
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- 24.
45. For a sales-type lease,
- A.
A. the sales price includes the present value of the unguaranteed residual value.
- B.
B. the present value of the guaranteed residual value is deducted to determine the cost of goods sold.
- C.
C. the gross profit will be the same whether the residual value is guaranteed or unguaranteed.
- D.
D. none of these.
Correct Answer
C. C. the gross profit will be the same whether the residual value is guaranteed or unguaranteed.Explanation
In a sales-type lease, the gross profit is the difference between the sales price and the cost of goods sold. The sales price includes the present value of the unguaranteed residual value, which is the estimated value of the leased asset at the end of the lease term. However, the present value of the guaranteed residual value is not deducted to determine the cost of goods sold. Therefore, the gross profit will be the same regardless of whether the residual value is guaranteed or unguaranteed.Rate this question:
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- 25.
46. Which of the following statements is correct?
- A.
A. In a direct-financing lease, initial direct costs are added to the net investment in the lease.
- B.
B. In a sales-type lease, initial direct costs are expensed in the year of incurrence.
- C.
C. For operating leases, initial direct costs are deferred and allocated over the lease term.
- D.
D. All of these.
Correct Answer
D. D. All of these.Explanation
The correct answer is d. All of these. This means that all of the statements mentioned in options a, b, and c are correct. In a direct-financing lease, initial direct costs are added to the net investment in the lease. In a sales-type lease, initial direct costs are expensed in the year of incurrence. And for operating leases, initial direct costs are deferred and allocated over the lease term. Therefore, all of these statements are correct.Rate this question:
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- 26.
47. The Lease Liability account should be disclosed as
- A.
A. all current liabilities.
- B.
B. all noncurrent liabilities.
- C.
C. current portions in current liabilities and the remainder in noncurrent liabilities.
- D.
D. deferred credits.
Correct Answer
C. C. current portions in current liabilities and the remainder in noncurrent liabilities.Explanation
The lease liability account represents the amount of money that a company owes for its lease obligations. Since lease obligations can have both short-term and long-term portions, it is appropriate to disclose the current portion of the lease liability in current liabilities, as it is expected to be settled within the next year. The remainder of the lease liability, which represents the long-term portion, should be disclosed in noncurrent liabilities, as it is not expected to be settled within the next year. This ensures that the financial statements accurately reflect the timing of the company's lease payment obligations.Rate this question:
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- 27.
48. To avoid leased asset capitalization, companies can devise lease agreements that fail to satisfy any of the four leasing criteria. Which of the following is not one of the ways to accomplish this goal?
- A.
A. Lessee uses a higher interest rate than that used by lessor.
- B.
B. Set the lease term at something less than 75% of the estimated useful life of the property.
- C.
C. Write in a bargain purchase option.
- D.
D. Use a third party to guarantee the asset’s residual value.
Correct Answer
C. C. Write in a bargain purchase option.Explanation
Companies can avoid leased asset capitalization by using a higher interest rate than that used by the lessor, setting the lease term at less than 75% of the estimated useful life of the property, or using a third party to guarantee the asset's residual value. However, writing in a bargain purchase option does not help in avoiding leased asset capitalization.Rate this question:
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- 28.
*50. In a sale-leaseback transaction where none of the four leasing criteria are satisfied, which of the following is false?
- A.
A. The seller-lessee removes the asset from its books.
- B.
B. The purchaser-lessor records a gain.
- C.
C. The seller-lessee records the lease as an operating lease.
- D.
D. All of the above are false statements.
Correct Answer
B. B. The purchaser-lessor records a gain.Explanation
In a sale-leaseback transaction where none of the four leasing criteria are satisfied, the purchaser-lessor does not record a gain. In a sale-leaseback transaction, a gain is typically recorded by the seller-lessee, not the purchaser-lessor. Therefore, option b is false. The other options are true: the seller-lessee removes the asset from its books, and the seller-lessee records the lease as an operating lease.Rate this question:
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- 29.
*51. When a company sells property and then leases it back, any gain on the sale should usually be
- A.
A. recognized in the current year.
- B.
B. recognized as a prior period adjustment.
- C.
C. recognized at the end of the lease.
- D.
D. deferred and recognized as income over the term of the lease.
Correct Answer
D. D. deferred and recognized as income over the term of the lease.Explanation
When a company sells property and then leases it back, any gain on the sale should usually be deferred and recognized as income over the term of the lease. This is because the company no longer owns the property but still benefits from its use through the lease agreement. Recognizing the gain immediately would not accurately reflect the economic reality of the transaction. Instead, the gain is spread out over the term of the lease, matching the recognition of income with the company's ongoing benefit from the property.Rate this question:
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Mar 21, 2023Quiz Edited by
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May 11, 2011Quiz Created by
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