Phil Company leased a machine to its 100%-owned subsidiary, Scout Company. The direct financing lease required annual lease payments in advance of $2,319 for 5 years. The present value of the minimum lease payments at 8% interest is $10,000

The adjustment needed to arrive at consolidated net income for the first year after the lease is ____. a. $0
b. $800
c. $2,319

d. $10,000

a

Business

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