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COAFA3-11 Assessments (2025)
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On 1 July 2019, a company entered into a 4-year lease of property. The company is required to make 4 lease payments of R100 000 each. These payments fall due on 30 June 2020, 2021, 2022, and 2023. The rate of interest implicit in the lease is 9.75% per annum.
The interest expense for the year to 30 June 2021 is:
(2 Marks)
(1 Mark)
On 1 January 2020, a company entered into a 3-year lease of a machine. The company is required to make 3 lease payments of R395 000 each. These payments fall due on 31 December 2020, 2021, and 2022. The rate of interest implicit in the lease is 12% per annum. The lease liability on 1 January 2020 is:
(2 Marks)
On 1 January 2020, a company entered into a 3-year lease of a machine. The company is required to make 3 lease payments of R197 527 each. These payments fall due on 31 December 2020, 2021, and 2022. The rate of interest implicit in the lease is 9% per annum.
The lease liability on 1 January 2020 is:
(2 Marks)
(1 Mark)
(1 Mark)
(1 Mark)