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La siguiente informacin es relevante para las preguntas 5 y 6. El 1 de...

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Accounting

La siguiente informacin es relevante para las preguntas 5 y 6.

El 1 de julio de 2021, el arrendatario celebra un contrato de arrendamiento de una mquina por cinco aos. El arrendatario incurre en un costo directo inicial asociado con el arrendamiento de $10 000. Segn el contrato, los pagos contratados sern de $115 000, y el primer pago se realizar al comienzo del arrendamiento. Los pagos de arrendamiento restantes vencen el 30 de junio de cada ao. Dentro de todos estos pagos se incluye un acuerdo de servicio de $15 000 por ao, que requiere que el proveedor mantenga la mquina en buen estado de funcionamiento. Se espera que la mquina tenga una vida econmica de 10 aos y el cierre del ejercicio econmico sea el 30 de junio. La tasa de inters implcita es del 6%.

Cul es el pasivo no corriente asociado al contrato de arrendamiento que debe estar representado en los estados financieros del arrendatario a 30 de junio de 2022?

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$ 267 301

$ 208 229

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