Ativos Intangíveis em Balanço

Prévia do material em texto

12-50Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) Ahmed Nawfal 
PROFESSIONAL SIMULATION (Continued) 
 
Financial Statements 
 
Intangible assets as of December 31, 2013 
 
Franchises ........................................................ $39,375* 
 
*Cost .................................................................. $42,000 
Less: Accumulated amortization .................... 2,625** 
Total................................................................... $39,375 
 
**$42,000 X 6/96 = $2,625 
 
Note that the net loss and all organization costs are expensed in 2013. 
 
Intangible assets as of December 31, 2014 
 
Franchises ........................................................ $ 13,000 
Patents ($80,000 + $11,400 – $8,600)............... 82,800 
Goodwill ............................................................ 180,000 
Total intangible assets ..................................... $275,800 
 
Note that all the costs to develop the secret formula and the research and 
development costs are expensed as incurred.