[問題] 中會kieso ifrs版本第11章的問題

[mijake (see u again!)]

題目如下,不懂的地方在於,為何租金的單位成本是除以18000,而非估計的250000桶呢?

Federer Drilling Company has leased property on which oil has been discovered.
Wells on this property produced 18,000 barrels of oil during the past year
that sold at an average sales price of $65 per barrel. Total oil resources
of this property are estimated to be 250,000 barrels.

The lease provided for an outright payment of $600,000 to the lessor (owner)
before drilling could be commenced and an annual rental of $31,500...

From the provisions of the lease agreement, compute the cost per barrel for
the past year, exclusive of operating costs, to Federer Drilling Company.

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推 yololu:an annual rental of $31,500  一年的租金
→ yololu:18,000 barrels of oil during the past year 一年的產量
→ yololu:所以租金的成本是31500/18000
→ mijake:但為何outright payment 與cleanup cost都是除以250,000桶?
→ yololu:outright payment應該是指"整個的"合約價格
→ yololu:cleanup cost是清除這個鑽孔設備的成本
→ yololu:清除(復原)成本是有算在整個折耗基礎裡面的 所以要以全部
→ yololu:的產量去算
→ yololu:因為你使用完天然資源後 把他還原是一種義務!! 總不能我挖
→ yololu:油挖的爽爽爽 然後挖完就把那個洞放在那邊吧=3=
→ yololu:阿outright payment就像是得標價格 得標完"每年"還要付租金
→ yololu:所以一個(得標價)是除全部的產量  一個(租金)是除一年的產
→ yololu:量
→ yololu:outright payment也可以想成買東西的頭期款~租金就是剩下的
→ yololu:分期付款
→ mijake:了解.感恩:)
推 acer801:租賃也可以這樣出喔