SUM test. Leasing Option 25

Lease
11. List the economic advantages of leasing for the lessee
40. List and describe the risks faced by the participants of leasing activity
Task
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-25
The acquisition cost (including VAT) 87800
Settlement period half
Commission rates (annual) 1% of the initial carrying value
Interest rate (annual) 10%
Loan term (months). Equals the lease term
Repayment of the loan by half
Payment %% loan by half
Depreciation group 3 (3-5 years)
Advance lessee 5%