1) Calculation of total finance charges
					$
Minium lease payments (4 x $146,000)					584,000
Less: Fair value of the leased asset					462,800
Total finance charges					121,200
2) Calculation under the "Rule of 78 method":
	No. of		Finance
Year ended	Rental not		charge	Rental	Capital
31-Dec	yet due	Factor	per annum	Repayment	repayment
			$	$	$
1995	4	4/10	48,480	146,000	97,520
1996	3	3/10	36,360	146,000	109,640
1997	2	2/10	24,240	146,000	121,760
1998	1	1/10	12,120	146,000	133,880
	10		121,200	584,000	462,800
3) Calculation under the actuarial method:  implicit interest rate @ 10% p.a.
Year ended	Amount		Rental	Finance	Capital
31-Dec	advanced		Payment	Charge	repayment
	$		$	$	$
(at 01/01/95)	462,800		-	-	-
1995	363,080		146,000	46,280	99,720
1996	253,388		146,000	36,308	109,692
1997	132,727		146,000	25,339	120,661
1998	-		146,000	13,273	132,727
			584,000	121,200	462,800