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标题: Reading 37: Long-lived Assets-LOS f 习题精选 [打印本页]

作者: 1215 时间: 2011-3-21 15:23 标题: [2011]Session 9-Reading 37: Long-lived Assets-LOS f 习题精选

Session 9: Financial Reporting and Analysis: Inventories, Long-lived Assets, Income Taxes, and Non-current Liabilities
Reading 37: Long-lived Assets

LOS f: Calculate amortisation expense given the necessary information.

Schubert, Inc. acquires 100% of another firm. As a result of the acquisition, Schubert reports on its balance sheet 1) a patent with five years remaining and a carrying value of $2 million and 2) goodwill with a carrying value of $4 million. Using the straight-line method, total amortization expense in the first year for these two intangible assets is:

A)
$800,000.

B)
$400,000.

C)
$1,200,000.

Amortization expense for the patent is $2 million / 5 = $400,000. Goodwill is an intangible asset with an indefinite life and is not amortized.

作者: gaoflex 时间: 2011-11-3 11:24

thank you.

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