Abbott Equipment leased a protein analyzer to Werner Chemical, Incorporated, on September 30, 2024. Abbott purchased the machine from NutraLabs, Incorporated, at a cost of $5.95 million. The five-year lease agreement calls for Werner to make quarterly lease payments of $420,972, payable each September 30, December 31, March 31, and June 30, with the first payment on September 30, 2024. Abbott's implicit interest rate is 16%. The useful life of the equipment is five years. Note: Use tables, Excel, or a financial calculator. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) Required: What pretax amounts related to the lease would Abbott report in its balance sheet on December 31, 2024? What pretax amounts related to the lease would Abbott report in its income statement for the year ended December 31, 2024? What pretax amounts related to the lease would Abbott report in its statement of cash flows for the year ended December 31, 2024?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Abbott Equipment leased a protein analyzer to Werner Chemical, Incorporated, on September 30, 2024.

  • Abbott purchased the machine from NutraLabs, Incorporated, at a cost of $5.95 million.
  • The five-year lease agreement calls for Werner to make quarterly lease payments of $420,972, payable each September 30, December 31, March 31, and June 30, with the first payment on September 30, 2024.
  • Abbott's implicit interest rate is 16%. The useful life of the equipment is five years.

Note: Use tables, Excel, or a financial calculator. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1)

Required:

  1. What pretax amounts related to the lease would Abbott report in its balance sheet on December 31, 2024?
  2. What pretax amounts related to the lease would Abbott report in its income statement for the year ended December 31, 2024?
  3. What pretax amounts related to the lease would Abbott report in its statement of cash flows for the year ended December 31, 2024?

 

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