急!!!关于incremental inereset rate 的计算for finance lease

wybbb

题目如下:

Econo Air Delivery Ltd. has operating leases as of December 31, 2012, as described in Exhibit 3-1. The company’s condensed December 31, 2012 statement of financial position is shown in Exhibit 3-2. Calculate the amount of additional capital assets and lease liability that the company would record if all these operating lease obligations were capitalized as of December 31, 2012. (6 marks)

State and justify two decisions made in order to make the capitalization calculation in Requirement 1. (4 marks)

问:incremental inereset rate 是按照long-term debt的3-10%的平均算吗?

wybbb

表格:
Exhibit 3-1: Operating lease information for Econo Air Delivery Ltd.
Disclosure note 16
Commitments
The company is committed to the following future minimum lease payments under operating leases for flight equipment and base facilities:
(millions of dollars)
2013        $ 165
2014        135
2015        138
2016        124
2017        116
2018 and thereafter        620
Total        $1,298


Exhibit 3-2: Condensed statement of financial position for Econo Air Delivery Ltd.
ECONO AIR DELIVERY LTD.
Condensed Statement of Financial Position
December 31, 2012
(millions of dollars)
                2012        2011
Assets                        
Current assets                $447         $353
                        
Property and equipment                461        419
Goodwill                349        245
Intangible assets                485        422
                $1,742         $1,439
                        
Liabilities and shareholders’ equity                        
Current liabilities                        
        Accounts payable and accrued liabilities        $306         $356
        Current portion of long-term debt        157        —
                        
Long-term debt                388        515
(interest rates ranging from 3% to 10%)                        
Future income tax                110        27
                        
Shareholders’ equity                        
        Share capital        510        391
        Retained earnings        271        150
                $1,742         $1,439