SUM test. Leasing B-4.

According to his version of the schedule to calculate lease payments, provided that the implied financial leasing with the lowest possible term of the leasing contract, the object is recorded on the lessor's balance sheet, uses a linear method of calculating depreciation.

B-4
The acquisition cost (including VAT) 97500
Settlement period half
Commission rate (APR) 4% of the value at the end of the settlement period
Interest rate (annual) 12%
Loan term (months). Equals the lease term
Repayment of the loan by half
Payment %% loan by half
Depreciation group 3 (3-5 years)
Advance 25% of the lessee