单项选择题
For the following lease, determine the amount the ROU asset will be initially measured at ( )
Annual payment (due at end of year)
$23,104|
Lease term
5|
Incremental borrowing rate
10%|
Implicit rate (not readily determinable by lessee)
8%|
Unguaranteed residual value
NA|
Guaranteed residual value
20,000|
Expected payout under guarantee
20,000|
A、 75,164
B、78,636
C、100,001
D、105,859