問(wèn)題：On December 1,Year 1,Tom V.company entered into an operating lease for office space for its executives for 10years at a monthly rental of ＄200.000,increasing to $400.000 halfway through the lease.On that date,Tom V. paid the landlord the following amounts:

　　First month's rent           $200.000

　　Last month's rent            $400.000

　　Installation of new carpet     600.000

　　Total                        $1.200.000

　　The entire amount was charged to rent expense in Year1.What amount should Tom V.have charged to expense for the year?

　　A.$300.000

　　B.$1.200.000

　　C.$305.000

　　D.$200.000

解題思路：題目要我們求Year1的rent expense是多少?？吹竭@首先明白是是Operating lease.

既然是考Operating lease的rent expense的問(wèn)題，那就一定會(huì)和evenly這個(gè)概念搭上關(guān)系（參考上一題的思路部分）。所以雖然題目里告訴了*9年合計(jì)支付了$1.200.000，也和rent expense搭不上關(guān)系，不要被迷惑，我們需要求的是費(fèi)用平均認(rèn)列后得出的rent expense。另外，Installation of new carpet可以看出來(lái)是Leasehold improvements.這$600.000需要先資產(chǎn)化，然后逐漸的攤銷到費(fèi)用里面，OK，明白了這些下面來(lái)解題。

　　解答：租賃期間為10年，However，the lease agreement indicated that the rent would double halfway through the lease。然后題目里給了First month's rent $200.000，Last month's rent $400.000。

　　∴200.000×12×5=$12.000.000

　　400.000×12×5=$24.000.000

　　Total：           $36.000.000

　　∴An equivalent monthly rent=36.000.000÷120=$300.000

　　接下來(lái)進(jìn)行Installation of new carpet的費(fèi)用化處理，這里注意，Lease agreement是從12月1號(hào)開(kāi)始的，所以Year 1能夠費(fèi)用化處理的，只有1個(gè)月

　　∴ 600.000÷120=$5.000

　　∴The total expense would be$305.000

　　答案是 C