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Period |
Net carrying amount |
Asset value |
Accumulated depreciation |
Financial liability |
Reduction of obligation |
Interest expense |
Inception |
$800,000 |
$1,200,000 |
$400,000 |
$950,000 |
$– |
$– |
Year 1 |
720,000 |
1,200,000 |
480,000 |
938,350 |
11,650 |
88,350 |
Year 2 |
640,000 |
1,200,000 |
560,000 |
925,617 |
12,733 |
87,267 |
Year 3 |
560,000 |
1,200,000 |
640,000 |
911,699 |
13,918 |
86,082 |
Year 4 |
480,000 |
1,200,000 |
720,000 |
896,487 |
15,212 |
84,788 |
Year 5 |
400,000 |
1,200,000 |
800,000 |
879,860 |
16,627 |
83,373 |
Period |
Net carrying amount |
Asset value |
Accumulated depreciation |
Financial liability |
Increase of liability |
Interest expense |
Inception |
$800,000 |
$1,200,000 |
$400,000 |
$950,000 |
$– |
$– |
Year 1 |
720,000 |
1,200,000 |
480,000 |
963,350 |
13,350 |
88,350 |
Year 2 |
640,000 |
1,200,000 |
560,000 |
977,942 |
14,592 |
89,592 |
Year 3 |
560,000 |
1,200,000 |
640,000 |
993,891 |
15,949 |
90,949 |
Year 4 |
480,000 |
1,200,000 |
720,000 |
1,011,323 |
17,432 |
92,432 |
Year 5 |
400,000 |
1,200,000 |
800,000 |
1,030,376 |
19,053 |
94,053 |
Period |
Net carrying amount |
Asset value |
Accumulated depreciation |
Financial liability |
Increase of liability |
Interest expense |
Inception |
$800,000 |
$1,200,000 |
$400,000 |
$950,000 |
$– |
$– |
Year 1 |
720,000 |
1,200,000 |
480,000 |
950,000 |
– |
75,000 |
Year 2 |
640,000 |
1,200,000 |
560,000 |
950,000 |
– |
75,000 |
Year 3 |
560,000 |
1,200,000 |
640,000 |
950,000 |
– |
75,000 |
Year 4 |
480,000 |
1,200,000 |
720,000 |
950,000 |
– |
75,000 |
Year 5 |
400,000 |
1,200,000 |
800,000 |
950,000 |
– |
75,000 |
Period |
Net carrying amount |
Asset value |
Accumulated depreciation |
Financial liability |
Reduction of liability |
Interest expense |
Inception |
$800,000 |
$1,200,000 |
$400,000 |
$950,000 |
$– |
$– |
Year 1 |
720,000 |
1,200,000 |
480,000 |
838,350 |
111,650 |
88,350 |
Year 2 |
640,000 |
1,200,000 |
560,000 |
716,317 |
122,033 |
77,967 |
Year 3 |
560,000 |
1,200,000 |
640,000 |
582,934 |
133,383 |
66,617 |
Year 4 |
480,000 |
1,200,000 |
720,000 |
437,147 |
145,787 |
54,213 |
Year 5 |
400,000 |
1,200,000 |
800,000 |
277,802 |
159,345 |
40,655 |
Period |
Net carrying amount |
Asset value |
Accumulated depreciation |
Financial liability |
Reduction of liability |
Interest expense |
Inception |
$800,000 |
$1,200,000 |
$400,000 |
$950,000 |
$– |
$– |
Year 1 |
720,000 |
1,200,000 |
480,000 |
863,297 |
86,703 |
113,297 |
Year 2 |
640,000 |
1,200,000 |
560,000 |
766,255 |
97,043 |
102,957 |
Year 3 |
560,000 |
1,200,000 |
640,000 |
657,638 |
108,618 |
91,384 |
Year 4 |
480,000 |
1,200,000 |
720,000 |
536,069 |
121,570 |
78,430 |
Year 5 |
400,000 |
1,200,000 |
800,000 |
400,000 |
136,068 |
63,932 |
Period |
Net carrying amount |
Asset value |
Accumulated depreciation |
Financial liability |
Reduction of liability |
Interest expense |
Inception |
$800,000 |
$1,200,000 |
$400,000 |
$950,000 |
$– |
$– |
Year 1 |
720,000 |
1,200,000 |
480,000 |
938,350 |
11,650 |
88,350 |
Year 2 |
640,000 |
1,200,000 |
560,000 |
925,617 |
12,733 |
87,267 |
Year 3 |
560,000 |
1,200,000 |
640,000 |
911,699 |
13,918 |
86,082 |
Period |
Lease payment |
Financial asset |
Principal repayment |
Interest income |
Inception |
$– |
$950,000 |
$– |
$– |
Year 1 |
100,000 |
935,500 |
14,500 |
85,500 |
Year 2 |
100,000 |
919,695 |
15,805 |
84,195 |
Year 3 |
100,000 |
902,468 |
17,227 |
82,773 |
Year 4 |
100,000 |
883,690 |
18,778 |
81,222 |
Year 5 |
100,000 |
863,222 |
20,468 |
79,532 |
Period |
Lease payment |
Financial asset |
Principal repayment |
Interest income |
Inception |
$– |
$950,000 |
$– |
$– |
Year 1 |
100,000 |
935,500 |
14,500 |
85,500 |
Year 2 |
100,000 |
919,695 |
15,805 |
84,195 |
Year 3 |
100,000 |
902,468 |
17,227 |
82,773 |
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