小考答案如下 一、 cdddc aaddc 二、 Cost of patent $120,000 Amortization 7/1/02 to 7/1/05 [($120,000 ÷ 20) × 3] (18,000) Carrying value at 7/1/05 102,000 Cost of successful defense 34,000 Carrying value 136,000 Amortization 7/1/05 to 12/31/05 [$136,000 × 1/(20 - 3) × 1/2] (4,000) Carrying value at 12/31/05 $132,000 三、 1. Weighted-Average Capitalization Accumulated Date Expenditures Period Expenditures June 1 $2,400,000 7/12 $1,400,000 August 31 3,600,000 4/12 1,200,000 December 31 3,000,000 0 0 $2,600,000 2. Weighted-Average Accumulated Appropriate Avoidable Expenditures Interest Rate Interest $2,000,000 .09 $180,000 600,000 .12 72,000 $2,600,000 $252,000 3. Actual interest incurred during 2004: 9% bonds payable, $2,000,000 × .09 × 7/12 $105,000 12% note payable, $500,000 × .12 60,000 $165,000 The interest cost to be capitalized is $165,000 (the lesser of the $252,000 avoidable interest and the $165,000 actual interest cost). 四、 Cost $270,000 Less salvage value 30,000 Depreciable base, July 1, 2001 240,000 Less depreciation to date [($240,000 ÷ 6) × 2 1/2] 100,000 Depreciable base, Jan. 1, 2004 (unadjusted) 140,000 Overhaul 25,000 Depreciable base, Jan. 1, 2004 (adjusted) $165,000 January 1, 2004 Accumulated Depreciation 25,000 Cash 25,000 December 31, 2004 Depreciation Expense 30,000 Accumulated Depreciation ($165,000 ÷ 5.5 yrs) 30,000 --

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