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El 1 de enero de 2015, Harper Co. financia la compra de equipos mediante la emisin de un pagar sin intereses de $15,000. El pagar

El 1 de enero de 2015, Harper Co. financia la compra de equipos mediante la emisin de un pagar sin intereses de $15,000. El pagar se pagar en 10 cuotas anuales iguales a partir del 31 de diciembre de 2015. La tasa de inters de mercado para pagars de este tipo es del 5%. Teniendo en cuenta la siguiente informacin, a qu monto debera Harper Co. reportar el equipo en su balance de fecha 31 de diciembre de 2015?

El valor presente de $1 al 5% durante 10 periodos 0.61391 El valor presente de una anualidad ordinaria de $1 al 5% por 10 periodos 7.72173 El valor presente de una anualidad adeudada de $1 al 5% durante 10 perodos es 8,10782 8,10782

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