CHAPTER 21

Accounting for Leases

ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)

| | |Brief Exercises | | | Concepts for |
|Topics |Questions | |Exercises |Problems |Analysis |
|*1. Rationale for leasing. |1, 2, 4 | | | |1, 2 |
|*2. Lessees; classification |3, 5, 7, |1, 2, 3, |1, 2, 3, |1, 2, 3, 4, |1, 2, 3, |
|of leases; accounting by lessees. |8, 14 |4, 5 |5, 7, 8, 11, 12, |6, 7, 8, 9, 11, 12,|4, 5, 6 |
| | | |13, 14 |14, | |
| | | | |15, 16 | |
|*3. Disclosure of leases. |19 | | |2, 4, 5, |2, 3, 5 |
| | | | |7, 8 | |
|*4. Lessors; classification |5, 6, 9, 10, 11, |6, 7, 8, 11 |4, 5, 6, 7, 9, 10,|1, 2, 3, 5, 10, 16 |2, 4 |
|of leases; accounting by lessors. |12, 13 | |12, 13, 14 | | |
|*5. Residual values; bargain-purchase options; |15, 16, |9, 10 |4, 8, |6, 7, 10, |5, 6