Beruflich Dokumente
Kultur Dokumente
INTANGIBLE ASSETS
PROBLEMS
2006
Chapter 6 - Intangible Assets
2009
July 1 Amortization Expense 7,900
Accumulated Amortization-Patents 7,900
15,800 x 6/12 = 7,900
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Chapter 6 - Intangible Assets
Cash 120,000
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Chapter 6 - Intangible Assets
R&D=200,000+1,400,000+600,000+100,000=
2,300,000
(1,000,000 / 5) x = 100,000
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Chapter 6 - Intangible Assets
Problems
MC21 d 244,000 + 100,000 = 344,000
MC22 a P0
MC23 c 750,000 + 150,000 = 900,000
MC24 b 1,200,000 x 2/50 = 48,000; (750,000 10) x 2/12 = 12,500
60,000 x 2/12 = 10,000; 48,000 + 12,500 + 10,000 = 70,500
MC25 b 125,000 10 = 12,500; 272,500 5 = 54,500 x = 27,250
656,200 17 = 38,600; 12,500 + 27,250 + 38,600 = 78,350
MC26 b 200,000 + (100,000 x 2.91) = 491,000
MC27 c 340,000 10 = 34,000 x = 17,000
MC28 c 340,000 17,000 34,000 = 289,000
MC29 b 289,000 5 = 57,800
MC30 a P0
MC31 c 68,000 + 24,000 + 6,000 + 19,000 = 117,000
MC32 c 152,000 8 = 19,000
MC33 a 1,440,000 x 1.5/10 = 216,000
MC34 d 40,000 + 5,000 = 45,000
MC35 c 900,000 x 7/10 = 630,000
MC36 b 210,000 + 300,000 + 400,000 + 220,000 + 260,000 = 2,080,000
MC37 c 1,500,000 30 = 50,000
MC38 b 1,000,000
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Chapter 6 - Intangible Assets
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