Por el ARRENDATARIO , un valor residual garantizado por el arrendatario al comienzo de un...
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Accounting
Por el ARRENDATARIO , un valor residual garantizado por el arrendatario al comienzo de un arrendamiento financiero debe ser:
a. Incluido como parte de los pagos de arrendamiento a valor futuro
b. Incluido como parte de los pagos de arrendamiento solo en la medida en que se espera que el valor residual garantizado exceda el valor residual estimado
C. Excluido de los pagos de arrendamiento
d. Incluido como parte de los pagos de arrendamiento a valor presente
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