NO.PZ2018062004000205
问题如下:
PZ company leases a machine for its own use for 6 years with $3000 paid annually, interest rate is 8%, under operating lease, present value of lease payment is:
选项:
A.
$15,787
B.
$12,878
C.
$13,869
解释:
Answer is C, present value of lease payment = leased asset=lease liability, N=6, I/Y=8, PMT=3000, FV=0, CPT PV=-13,869.
请问lease的FV=0,而bond的FV就是面值是吗?