Each of the four independent situations below describes a sales-type lease in which annual lease payments of $100,000 are payable at the beginning of each year. Each is a finance lease for the lessee. Situation
1 2 3 4
Lease term (years) 7 7 8 8
Lessor's and lessee's
interest rate 9% 11% 10% 12%
Residual value:
Estimated fair value 0 $50,000 $8,000 $50,000
Guaranteed by lessee 0 0 $8,000 $60,000
Determine the following amounts at the beginning of the lease.
Situation
1 2 3 4
A The lessor's:
1. Lease payments 700,000 700,000 800,000
2. Gross investment in the lease 700,000 750,000 808,000
3. Net investment in the lease 5 590,574 548,592 547.137
B The lessee's:
4. Lease payments 700,000 700,000 800,000
5. Right-of-use asset 548,592 586,842
6. Lease payable 548,592 586,842

Chipotle mexican grill, the american mexican food chain restaurant, opened its first restaurant in the united states in 1993. in 2010, chipotle opened its first restaurant in the united kingdom in london on charing cross. by late may 2013, the company had 6 restaurants in london, but they have not been doing well even though the british have taken a liking to mexican food (boyle, 2013). why has this successful u.s. chain not seen the same success overseas? if you were chipotle's ceo, how would you fix this situation? what is an alternative means of venturing outside of its domestic markets that may allow for a competitive advantage? then, pick a company that has not yet expanded overseas, or if it has expanded, suggest a different strategy for entrance into an overseas market that you feel would be more strategic for the company. research its rivals in the global marketplace and market conditions in the overseas market you are targeting. justify your recommended entry strategy based on these industry and market conditions.

Awell-written business plan can improve your chances of getting funding and give you more free time. improved logistics. greater negotiating power.

Roberto and reagan are both 25 percent owner/managers for bright light inc. roberto runs the retail store in sacramento, ca, and reagan runs the retail store in san francisco, ca. bright light inc. generated a $125,000 profit companywide made up of a $75,000 profit from the sacramento store, a ($25,000) loss from the san francisco store, and a combined $75,000 profit from the remaining stores. if bright light inc. is an s corporation, how much income will be allocated to roberto?