新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
美國CPA考點解析：研發(fā)成本會計核算
On December 31, Year 1, Byte Co. had capitalized software costs of $600,000 with an economic life of four years. Sales for Year 2 were 10% of expected total sales of the software. At December 31, Year 2, the software had a net realizable value of $480,000. In its December 31, Year 2 balance sheet, what amount should Byte report as net capitalized cost of computer software?
研發(fā)成本會計核算
a. $450,000
b. $432,000
c. $480,000
d. $540,000
Explanation
Choice "a" is correct. Amortization of capitalized software costs equals the greater of straight-line amortization or sales revenue from the software for the period ÷ total projected sale.
Dec. 31, Year 1 balance $ 600,000
Year 2 amortization = 600,000 ÷ 4 = (150,000)
Dec. 31, Year 2 net capitalized cost $ 450,000
【我要糾錯】 責(zé)任編輯：小敏
限時免費資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號