A private hospital, the Sorbiers clinic, obtains from a lessor a specified medical scanner with a technical support service. It pays, at the start of each year, 72,000 for the scanner and the support, and 4,800 of file-keeping charges that remunerate internal tasks of the lessor without providing it with any good or service. Stand-alone prices: scanner 70,000, support 10,000. The clinic, a lessee, does not apply the expedient not to separate components. Compute the annual consideration of the lease component.
- Annual amount paid for the scanner and the support
- 72,000
- Annual file-keeping charges
- 4,800
- Stand-alone price of the scanner
- 70,000
- Stand-alone price of the support
- 10,000