题目：
Assume the following capital lease: Present value (PV) of lease payments at 10 percent is $ 25000. The leased asset is depreciated straight line over 5 years. The lease payment is $ 6000. The first payment of $ 6000 is to be paid at the end of the year. On a before tax basis, the income reported under capital lease compared with that reported under an operating lease for the first year will be:
A．
| A. $1500. |
B．
| B. - $ 2500. |
C．
| C. - $1500. |
答案：
参考答案：C
解析：
| Capital Lease | Operating Lease | ||
| Interest expense | $ 2500 | Rental expense | $ 6000 |
| Depreciation expense | $ 5000 | ||
| Total: | $ 7500 | Total : | $ 6000 |
