Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Trademark
Cost 270,000.00
Amortization 72,000.00 16,500.00
Book value 11/30/17 198,000.00
Value in use 151,677.52 1,149.07
Impairment Loss 46,322.48
Carrying Value 150,528.45
Amortization 17,649.07
Patent
Depreciation 9,333.33
Materials 37,000.00
Personnel Cost 36,000.00
Indirect Cost 12,000.00
Cost of licensing 152,500.00
Cost 4/1/14 246,833.33
Less Amortization 4/1/14 - 10/1/16 61,708.33
Carrying Value 10/1/16 185,125.00
Cost of related patent 200,000.00
Total 385,125.00
Less Amortization 10/1/16 - 12/1/17 38,512.50 30,810.00
Carrying Value 12/31/17 346,612.50
Amortization 30,810.00
Goodwill 291,856.71
Problem 2:
Average Expenditures 2016 2,500,000.00
2016 2017
Specific Borrowings 310,000.00 270,000.00
General Borrowings - 219,255.00
Capitalized Borrowing cost 310,000.00 489,255.00
Principal Interest
10% tSerial Bond 1,000,000.00 100,000.00
1,500,000.00 150,000.00
9% Note Payable 3,750,000.00 337,500.00
Capitalization rate 6,250,000.00 587,500.00 9.40%
Problem 3:
Franchise 494,680.93
Patent 114,800.00
Trademark 264,000.00
Carrying Value of Intangible Assets 873,480.93
Problem 4:
Land Building
Purchase Price 1,320,000.00
Razing cost 108,000.00
Plans, Specification and blueprints 42,000.00
Architect's Fee 164,000.00
Cost incurred in 2014 3,200,000.00
Borrowing Cost 2014
Specific 100,000.00
General 78,400.00 178,400.00
Cost in 2015
Borrowing Cost 2015 2,800,000.00
Specific 80,000.00
General 271,908.00 351,908.00
Total 1,320,000.00 6,844,308.00
Principal Interest
10% Bank Loan 2,800,000.00 280,000.00
10% Note 3,200,000.00 320,000.00
12% Bonds 2,000,000.00 240,000.00
Capitalization rate 8,000,000.00 840,000.00 10.50%
Specific 40,000.00
General 568,092.00
Interest Expense for 2015 608,092.00
Problem 5:
Net Income 135,000.00
Commission 15,000.00
Net Income before commission 150,000.00
Patent Amortization 20,000.00
Corrected income before commission 130,000.00
Problem 6:
Carrying amount of the Platform 28,000,000.00
Less Carrying value of the provision 8,000,000.00
Carrying Value of the rights 20,000,000.00
Less FV less cost to sell of the rights 19,000,000.00
Impairment Loss 1,000,000.00
Problem 7:
Carrying Value 12/31/16 250,000.00
Add Accumulated Depreciation 166,666.67
Cost recorded 416,666.67
Installation Cost (15,000.00)
Testing (25,000.00)
Repairs (35,000.00)
Purchase Price 341,666.67
Cash Discount 6,972.79
Invoice Price 348,639.46
Patent
Depreciation 9,333.33
Materials 37,000.00
Personnel Cost 36,000.00
Indirect Cost 12,000.00
Cost of licensing 152,500.00
Cost 4/1/14 246,833.33
Less Amortization 4/1/14 - 10/1/16 61,708.33
Carrying Value 10/1/16 185,125.00
Cost of related patent 200,000.00
Total 385,125.00
Less Amortization 10/1/16 - 12/1/17 38,512.50 30,810.00
Carrying Value 12/31/17 346,612.50
Amortization 30,810.00
Goodwill 291,856.71
Problem 2:
Average Expenditures 2016 2,500,000.00
2016 2017
Specific Borrowings 310,000.00 270,000.00
General Borrowings - 219,255.00
Capitalized Borrowing cost 310,000.00 489,255.00
Principal Interest
10% Serial Bond 1,000,000.00 100,000.00
1,500,000.00 150,000.00
9% Note Payable 3,750,000.00 337,500.00
Capitalization rate 6,250,000.00 587,500.00 9.40%
Problem 3:
Franchise 494,680.93
Patent 114,800.00
Trademark 264,000.00
Carrying Value of Intangible Assets 873,480.93
Problem 4:
Land Building
Purchase Price 1,320,000.00
Razing cost 108,000.00
Plans, Specification and blueprints 42,000.00
Architect's Fee 164,000.00
Cost incurred in 2014 3,200,000.00
Borrowing Cost 2014
Specific 100,000.00
General 60,375.00 160,375.00
Cost in 2015
Borrowing Cost 2015 2,800,000.00
Specific 80,000.00
General 256,226.25 336,226.25
Total 1,320,000.00 6,810,601.25
Principal Interest
10% Bank Loan 2,800,000.00 280,000.00
10% Note 3,200,000.00 320,000.00
12% Bonds 2,000,000.00 240,000.00
Capitalization rate 8,000,000.00 840,000.00 10.50%
Specific 40,000.00
General 583,773.75
Interest Expense for 2015 623,773.75
Problem 5:
Net Income 135,000.00
Commission 15,000.00
Net Income before commission 150,000.00
Patent Amortization 20,000.00
Corrected income before commission 130,000.00
Problem 6:
Carrying amount of the Platform 28,000,000.00
Less Carrying value of the provision 8,000,000.00
Carrying Value of the rights 20,000,000.00
Less FV less cost to sell of the rights 19,000,000.00
Impairment Loss 1,000,000.00
Problem 7:
Carrying Value 12/31/16 250,000.00
Add Accumulated Depreciation 166,666.67
Cost recorded 416,666.67
Installation Cost (15,000.00)
Testing (25,000.00)
Repairs (35,000.00)
Purchase Price 341,666.67
Cash Discount 6,972.79
Invoice Price 348,639.46