On May 1, 2020, Hug Company leased equipment to Rave Company which expires on May 1, 2021. Rave could have bought the equipment from Hug for P3,200,000 instead of leasing it. Hug's accounting records showed a carrying amount for the equipment on May 1, 2020 of P2,800,000. Hug's depreciation on the equipment in 2020 was P360,000. During 2020, Rave paid P720,000 in rentals to Hug for the 8-month period. Hug incurred maintenance and other related costs under the terms of the lease of P64,000 in 2020. After the lease with Rave expires, Hug will lease the equipment to another entity tor two years. What is the pretax income derived by Hug for 2020? a. 296,000 b. 360,000 C. 656,000 d. 720,000

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On May 1, 2020, Hug Company leased equipment to Rave Company which expires on May 1, 2021. Rave could have bought the equipment from Hug for P3,200,000 instead of leasing it. Hug's accounting records showed a carrying amount for the equipment on May 1, 2020 of P2,800,000. Hug's depreciation on the equipment in 2020 was P360,000.

During 2020, Rave paid P720,000 in rentals to Hug for the 8-month period. Hug incurred maintenance and other related costs under the terms of the lease of P64,000 in 2020. After the lease with Rave expires, Hug will lease the equipment to another entity tor two years. What is the pretax income derived by Hug for 2020? a. 296,000 b. 360,000 C. 656,000 d. 720,000

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