The process of “Lease or buy decision”_2021年ACCA考試FM知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
The process of “Lease or buy decision”租賃或是購買決策的步驟
【知識(shí)點(diǎn)】
The process of “Lease or buy decision”租賃或是購買決策的步驟
The process of “Lease or buy decision”租賃或是購買決策的步驟
The process of “Lease or buy decision”
Step 1 The costs of leasing (payments, lost capital allowances and lost scrap revenue)
Step 2 The benefits of leasing (savings on initial outlay)
Step 3 Discounting at the post tax cost of debt.
Step 4 Calculate the NPV – if positive it means that the lease is cheaper than the post tax cost of a loan.
An alternative method is to evaluate the NPV of the cost of purchasing and the NPV of the cost of the leasing separately, and to choose the cheapest option.
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注：以上內(nèi)容來自Echo老師基礎(chǔ)班第20講
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