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发帖数: 164 | 1 4. Young Corp. purchased equipment by making a down payment of $4,000 and
issuing a note payable for
$18,000. A payment of $6,000 is to be made at the end of each year for three
years. The applicable rate
of interest is 8%. The present value of an ordinary annuity factor for three
years at 8% is 2.58, and the
present value for the future amount of a single sum of one dollar for three
years at 8% is .735. Shipping
charges for the equipment were $2,000, and installation charges were $3,500.
What is the capitalized
cost of the equipment?
a. $19,480
b. $21,480
c. $24,980
d. $27,500
Answer: c | z*m
发帖数: 92 | 2 4000+6000*2.58+2000+3500=24980 |
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