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John Ltd enters into a non-cancellable five-year lease agreement with Gavin Ltd on 1 July 2022. The lease is for an item of machinery that,

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John Ltd enters into a non-cancellable five-year lease agreement with Gavin Ltd on 1 July 2022. The lease is for an item of machinery that, at the inception of the lease, has a fair value of $2588768. The cost of the machinery to Gavin Ltd is $2400000. The machinery is expected to have an economic life of six years, after which time it will have an expected residual value of $420000. There is a bargain purchase option that John Ltd will be plble to exercise at the end of the fifth year for $560000. There are to be five annual payments of $700000, the first being made on 30 June 2023. Included within the $700000 lease payments is an amount of $70000 representing payment to the lessor for the insurance and maintenance of the equipment. The equipment is to be depreciated on a straight-line basis. The interest rate implicit in the lease is 12 per cent. Additional Information: 3.6048 Present value of an annuity in arrears of $1 for five years at 12 per cent = 3.6048 Present value of $1 in five years at 12 per cent =0.5674 Round all calculations to the nearest dollar and show All workings and calculations. larrations are not required. quired John Ltd enters into a non-cancellable five-year lease agreement with Gavin Ltd on 1 July 2022. The lease is for an item of machinery that, at the inception of the lease, has a fair value of $2588768. The cost of the machinery to Gavin Ltd is $2400000. The machinery is expected to have an economic life of six years, after which time it will have an expected residual value of $420000. There is a bargain purchase option that John Ltd will be plble to exercise at the end of the fifth year for $560000. There are to be five annual payments of $700000, the first being made on 30 June 2023. Included within the $700000 lease payments is an amount of $70000 representing payment to the lessor for the insurance and maintenance of the equipment. The equipment is to be depreciated on a straight-line basis. The interest rate implicit in the lease is 12 per cent. Additional Information: 3.6048 Present value of an annuity in arrears of $1 for five years at 12 per cent = 3.6048 Present value of $1 in five years at 12 per cent =0.5674 Round all calculations to the nearest dollar and show All workings and calculations. larrations are not required. quired

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