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2024-01-28 11:09經(jīng)營租賃中資產(chǎn)和負債的折舊速率是相同的，是直線折舊還是攤余折舊，也是有殘值嗎？
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關試題
來源： 視頻位置 相關試題
1個回答
Goollii助教
2024-01-28 14:33
該回答已被題主采納
同學您好，
經(jīng)營租賃資產(chǎn)基本上無殘值。采用攤余折舊。
在US GAAP下，使用權資產(chǎn)攤銷用的是每期租賃支付金額-利息，利息按照攤余成本計量。因此可以理解為攤余折舊法。原版書原文如下：
For an operating lease, the lessee’s ROU asset amortization expense is the lease payment minus the interest expense. The implication is that the total expense reported on the income statement (interest plus amortization) will equal the lease payment and that the lease liability and the ROU asset will always equal each other because the principal repayment and amortization are calculated in an identical manner.
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