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The Following Is an Extract from a Lease Payment Schedule

Question 66

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The following is an extract from a lease payment schedule for Lessee Pty Limited.Assuming Lessee Pty Limited uses the current/non-current dichotomy to disclose liabilities,what are the amounts of (a) current liabilities; and (b) non-current liabilities,relating to this lease,disclosed by Lessee Pty Limited at 30 June 2012?  Date  Lease  payment  Interest  expense  Present value of  lease liability 01 July 200921506 30 June 2010 35002151?\begin{array} { | c | c | c | c | } \hline \text { Date } & \begin{array} { c } \text { Lease } \\\text { payment }\end{array} & \begin{array} { c } \text { Interest } \\\text { expense }\end{array} & \begin{array} { c } \text { Present value of } \\\text { lease liability }\end{array} \\\hline 01 \text { July } 2009 & & & 21506 \\\hline \text { 30 June 2010 } & 3500 & 2151 & ? \\\hline\end{array}


A) (a) current 2601; (b) non-current 26 012
B) (a) current 1976; (b) non-current 13 268
C) (a) current 1796; (b) non-current 15 243
D) (a) current 1633; (b) non-current 17 039

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