问题如下:
A lessor classified a lease contract as direct financing lease under US GAAP. Compared with classifying it as operating lease, the lessor will:
选项:
A.report depreciation and interest expense on the income statement.
report higher CFO.
report higher CFI.
解释:
C is correct.
For direct financing lease, lessor removes leased asset from balance sheet (no depreciation) and reports interest revenue on the income statement. For operating lease, lease payments received are an operating cash inflow. For US GAAP direct financing leases, interest portion of lease payment received is an operating cash inflow and receipt of lease principal is an investing cash inflow.
如果是operating lease,lessor收到的lease payment 全部都属于CFO流入,但是直接融资租赁中,利息属于CFo流入,本金属于CFI流入,所以前者的CFO流入更多,后者更低,是这样吗?