January 2, 2018, Cullumber, Inc. purchased a patent for a new consumer product for $810000. At the time of purchase, the patent was valid for 15 years; however, the patent’s useful life was estimated to be only 10 years due to the competitive nature of the product. On December 31, 2021, the product was permanently withdrawn from the market under governmental order because of a potential health hazard in the product. What amount should Cullumber charge against income during 2021, assuming amortization is recorded at the end of each year?

Answers

Answer 1

Answer:

Cullumber, Inc.

The amount that Cullumber should charge against income during 2021 is:

= $567,000.

Explanation:

a) Data and Calculations:

Cost of a purchased patent = $810,000

Estimated useful life = 10 years

Annual amortization expense = $81,000

Accumulated amortization for 3 years = $243,000 ($81,000 * 3)

Book value of patent on December 31, 2021 = $567,000 ($810,000 - $243,000)

The remaining book value should be charged against income in 2021 because of the withdrawal of the product.


Related Questions

You consider buying a share of stock at a price of $24. The stock is expected to pay a dividend of $1.32 next year, and your advisory service tells you that you can expect to sell the stock in 1 year for $27. The stock's beta is 0.6, rf is 10%, and E[rm] = 20%. What is the stock's abnormal return?

Answers

Answer:

2%

Explanation:

Actual return = [(Dividend + Capital gain) / Purchase price] * 100

= [($1.32 + $27 - $24) / $24] * 100

= 18%

Expected return = rf + Beta*(E(rm) - rf)

= 10% + 0.6*(20% - 10%)

= 16%

Abnormal return = Actual return - Expected return

Abnormal return = 18% - 16%

Abnormal return = 2%

A pharmaceutical company with headquarters in India sells fluconazole, the generic version of Pfizer's anti-fungal drug Diflucan internationally for significantly less money than many U.S. generic drug manufacturers. The generic drugs industry in this country needs to rethink its

Answers

Answer:

Pricing strategy to stay competitive

Explanation:

Pricing strategy is the process by which a company sets prices of goods and services offered to a consumer.

In setting up a price strategy the management.of a business need to put into consideration the competitive reaction, pricing position, pricing segment, and pricing capability.

The generic drugs companies in the US are selling fluconazole for a higher price than pharmaceutical company with headquarters in India in the international market.

In order for them to stay competitive they will need to review their price downward or customers will switch to the cheaper option

If the reserve requirement was 13% and a bank customer makes a deposit of $440 at the Springfield Bank, the initial result would be: Group of answer choices

Answers

Answer:

O a $382.8 increase in excess reserves and a $57.2 increase in required reserves.

Explanation:

Here is the complete question :

If the reserve requirement was 13% and a bank customer makes a deposit of $440 at the Springfield Bank, the initial result would be:

O a $57.2 increase in excess reserves and a $382.8 increase in required reserves.

O a $382.8 increase in excess reserves and a $57.2 increase in required reserves.

O a $57.2 increase in required reserves and a $2,944.6 increase in excess reserves.

O a $440 increase in required reserves and a $2.944.6 increase in excess reserves.

Reserves is the total amount of a bank's deposit that is not given out as loans

There are two types of reserves

Required reserveExcess reserve

Required reserves is the percentage of deposits required of banks to keep as reserves by the central bank

Required reserves = reserve requirement x deposits

0.13 x $440 =  $57.20

Excess reserves is the difference between reserves and required reserves

$440 - $57.20 = $382.80

The following data are taken from the financial statements of Sigmon Inc. Terms of all sales are 2/10, n/45. 20Y3 20Y2 20Y1 Accounts receivable, end of year $710,000 $630,000 $565,000 Sales on account 5,691,000 4,628,500 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet For 20Y2 and 20Y3, determine (1) the accounts receivable turnover and (2) the number of days' sales in receivables. Assume a 365-day year. Do not round intermediate calculations. Round your answers to one decimal place. 20Y3 20Y2 1. Accounts receivable turnover fill in the blank 2 fill in the blank 3 2. Number of days' sales in receivables fill in the blank 4 days fill in the blank 5 days The collection of accounts receivable has . This can be seen in both the in accounts receivable turnover and the in the collection period.

Answers

Answer:

Sigmon Inc.

1. Accounts receivable turnover = Sales/Average accounts receivable

20Y3 = 8.49x

20Y2 = 7.75x

2. Number of days sales in receivables = 365/Accounts receivable turnover

20Y3 = 43 days

20y2 = 47.1 days

3. The collection of accounts receivable has improved from 47.1 days to 43 days. This can be seen in both the in accounts receivable turnover and the in the collection period.

Explanation:

a) Data and Calculations:

Terms of all sales are 2/10, n/45

                                                             20Y3          20Y2           20Y1

Accounts receivable, end of year $710,000   $630,000   $565,000

Sales on account                          5,691,000  4,628,500  

Average accounts receivable        670,000     597,500

1. Accounts receivable turnover = Sales/Average accounts receivable

20Y3 = 8.49x ($5,691,000/$670,000)

20Y2 = 7.75x ($4,628,500/$597,500)

2. Number of days sales in receivables = 365/Accounts receivable turnover

20Y3 = 43 days (365/8.49)

20y2 = 47.1 days (365/7.75)

Chester's balance sheet has $77,842,000 in equity. Further, the company is expecting net income of 3,000,000 next year, and also expecting to issue $4,000,000 in new stock. If there are no dividends paid what will beChester's book value

Answers

Answer:

$84,842,000

Explanation:

The book value is total assets less total liabilities

Book value = initial equity + equity issued + net income

$77,842,000 + $4,000,000 + $3,000,000 = $84,842,000

What can you say about the packaging of cell phones? Do you find them appealing? why or why not?​

Answers

being the most common packaging in electronics and appliances, there are many things about making your packaging stand out. The worst thing about this growing industry is that there is endless competition. What you think of creating today after so much work and effort, after spending so much on the agencies and everything, someone else beats you to it and creates something you never thought could be made.

true and false
4. Know the market trends of products that are in demand not
only within the local market but also in the international market.​

Answers

Answer:

false

Explanation:

don't think so that s

is the answer

Assume the total cost of a college education will be $184,061 when your child enters college in 19 years. You presently have $49,327 to invest. What annual rate of interest must you earn on your investment to cover the cost of your child's college education? Enter answer as 3 decimal places (e.g. 0.123)

Answers

Answer:

Interest rate = 0.9313

Explanation:

Future value or the cost of edcuation after 19 years = $184061

Present value, money in hand at present = $49327

Time period, n = 19

Future value = Present value (1 + r)²

184061 = 49327 (1 + r )²

(1 + r )² = 184061 ÷ 49327

(1 + r )² = 3.73

(1 + r) = √3.73

(1 + r) = 1.9313

r = 1.9313 - 1

r = 0.9313

Or Interest rate = 0.9313

true or false
2. Determining the producers preferences of products are
important when thinking of starting a business.​

Answers

Explanation:

The answer is True!!!!!!!

Gibson Electronics identifies licensees in various countries who produce and sell the company's products in their countries in return for a royalty fee on every unit sold. Gibson Electronics’ approach is risky because of the problems associated with:_______
a. increased production costs.
b. doing business in a different culture where the rules of the game may be very different.
c. an increase in transportation costs, especially for those products that have a low value-to-weight ratio.
d. the possibility of an increase in trade barriers such as import tariffs or quotas.
e. sharing valuable technological know-how with a potential competitor.

Answers

Answer:

E) sharing valuable technological know-how with a potential competitor.

Explanation:

From the question we are informed about Gibson Electronics who identifies licensees in various countries who produce and sell the company's products in their countries in return for a royalty fee on every unit sold. Gibson Electronics’ approach is risky because of the problems associated with sharing valuable technological know-how with a potential competitor. Technological know-how in organization can be regarded as sets of knowledge as well as skills which is developed by that participants and is used to guide the acquisition as well as creation, and operation of computer-based systems which gives enablements or brings about facilitation of the performance of business processes, sharing this with competitors in business could be dangerous potential competitors can embrace it to move their business forward which will affect the owner of the Technological know how Businesses in the market.

Firm A and Firm B have debt-total asset ratios of 34 percent and 24 percent and returns on total assets of 10 percent and 15 percent, respectively. What is the return on equity for Firm A and Firm B

Answers

Answer:

3.4%

3.6%

Explanation:

Return on equity is an example of a profitability ratio.

Profitability ratios measure the ability of a firm to generate profits from its asset

return on the stockholders' equity = net income / total equity

ROE = return on asset x leverage

Firm A = 0.34 x 0.1 = 3.4%

Firm B = 0.24 X 0.15 = 3.6%

Rate of Return if State Occurs Stock State of Economy Probability of State of Economy Stock A Stock B C Boom

Answers

Answer:

mmmmmmmmmmmmmmmmmmm?

In a Harvard print journal and ejournal article references for a reference list, which elements, if any, are placed in round brackets?

Author and journal title.


Author and issue number.


Year of publication and issue number, if there is one.


Article title and year of publication.

Answers

Answer: Year of publication and issue number, if there is one.

Explanation:

There are quite a number of referencing style conventions available in the world today with some of the most prominent being the APA style, MLA and the Chicago style.

Harvard has its own referencing style that may not be as popular as the above but is very well known nonetheless. When referencing using the Harvard style and the year of publication and issue number needs to be included in a print or e-journal reference, it is to be placed in a round bracket. If there isn't any then there is no need.

Which of the following items is an implicit transaction? Recognizing a gain on the sale of equipment Recording payment of monthly interest on loan Recognizing impairment on an intangible asset Recognizing deferred revenue through delivery of goods

Answers

Answer:

The correct answer is the second option: Recording payment of monthly interest on loan.

Explanation:

To begin with, the term known as "implicit transaction" in the field of business management and accounting refers specifically to the situation where the "transaction" was not intended in the first place as a directly situation to get, therefore that it is said to be an opportunity cost that happens when the company uses another resources in order to do another activities. For example the situation where the monthly interest on the loan is paid back to the company.

Please answer the question posted in the attached image

Answers

Answer:

80

Explanation:

Years = 20

Compounding month = 4 (quarterly)

N is the number of compounding factors = 20 years * 4 periods per year = 80. So, the value of n in the F/A factor (for determining F/A factor the end of the 20 year period) is 80.

The estimated beta for RDG is 0.74. The risk free rate of return is 4 percent and the Equity Risk Premium is 5 percent. What is the required rate of return for RDG using the CAPM

Answers

Answer:

7.7%

Explanation:

Given :

Risk free rate of return = 4%

Risk premium = 5%

Estimated beta = 0.7

Using the CAPM relation :

The expected return = Risk free rate + (Risk premium * Estimated Beta)

Expected Return = 4% + (5% * 0.74)

Expected Return = 4% + 3.7%

Expected Return = 7.7%

What is the importance of computer applications in the business domain? How Computer applications support businesses to work ubiquitously? Give valid reasoning with examples.

Answers

Answer:

Explanation:

The importance of computer applications in the business domain is that it allows for the automatization of daily tasks. This is also the reason why businesses that implement such applications are able to work ubiquitously. The software applications are designed to automate all of the tasks that the business needs and perform them quickly and efficiently, if a certain task is not able to be automated then the software still makes completing the task by only requiring user input for the absolutely necessary parts of the task. One example of this would be a logistics application for businesses where inventory is automatically calculated as sales go through and automatically replenished by sending inventory requests to suppliers.

Chin purchases five protein bars at a price of $3 each. The marginal benefit he receives from each bar is $5 for the first bar, $4.50 for the second bar, $4 for the third bar, $3.50 for the fourth bar, and $3 for the fifth bar. The marginal cost of producing the bars is $2 each. What is Chin's total consumer surplus from the five bars that he purchased

Answers

Answer:

$5

Explanation:

What will appear under a misspelled word in Word Online?

An arrow
A zigzag line
An exclamation point
A bold line

Answers

Answer:

A red Zigzag line

Explanation:

I think

A zigzag line

Explanation:

About 5​% of hourly paid workers in a region earn the prevailing minimum wage or less. A grocery chain offers discount rates to companies that have at least 30 employees who earn the prevailing minimum wage or less. Complete parts​ (a) through​ (c) below. ​

a. Company A has 285 employees. What is the probability that Company A will get the​ discount? ​(Round to four decimal places as​ needed.)
b. Company B has 502 employees. What is the probability that Company B will get the​ discount? ​(Round to four decimal places as​ needed.)
c. Company C has 1033 employees. What is the probability that Company C will get the​ discount? ​(Round to four decimal places as​ needed.)

Answers

Answer:

a. 0.0000

b. 0.1841

c. 0.9992

Explanation:

a. n = 285

p = 5% = 0.05

μ = np = 285 x 0.05

= 14.25

we fnd the standard deviation

sd = √np(1-p)

= [tex]\sqrt{285*0.05*0.95}[/tex]

= 3.6793

we find the z score

x = 30-0.5 = 29.5

[tex]z=\frac{29.5-14.25}{3.6793} \\= 4.14[/tex]

using the microsoft excel function

1-NORMSDIST(4.14)

probability = 1 -0.999982

= 0.0000

b.

n = 502

p = 0.05

np = 502x0.05

= 25.1

sd = [tex]\sqrt{np(1-p)}[/tex]

= [tex]\sqrt{502*0.05*0.95} \\= 4.8831[/tex]

x = 29.5

[tex]z = \frac{29.5-25.1}{4.8831} \\= 0.90[/tex]

1 - NORMSDIST(0.90)

= 1 - 0.815939875

PROB = 0.1841

c. n = 1033

p = 0.05

np = 1033*0.05

= 51.65

sd  [tex]\sqrt{np(1-p)} \\= \sqrt{1033*0.05*0.95}[/tex]

= 7.0048

x = 29.5

[tex]z=\frac{29.5-51.65}{7.0048} \\= -3.16[/tex]

probability =

1 - normsdist(-3.16)

= 1 - 0.000788846

= 0.9992

If a bank holds $450,000 in required reserves, and $1.8 million in total deposits, then the deposit expansion multiplier is:______.
a. 0.25
b. 2
c. 4
d. 5
e. 10

Answers

Answer:

4

Explanation:

A bank holds 450,000 in required reserves

The bank also hold 1,800,000 in total deposits

Therefore the deposits expansion multiplier can be calculated as follows

= 1,800,000/450,000

= 4

Hence the deposits expansion multiplier is 4

When an accounting change is reported under the retrospective approach, prior years' financial statements are:

Answers

Revised to reflect the use of the new principle.

The standard predetermined overhead rate used in setting the standard overhead cost is determined by dividing Group of answer choices budgeted overhead costs by an expected standard activity index. actual overhead costs by an expected standard activity index. budgeted overhead costs by actual activity. actual overhead costs by actual activity

Answers

Answer: budgeted overhead costs by an expected standard activity index.

Explanation:

It should be noted that the predetermined overhead rate is typically calculated at the beginning of an accounting period. It is gotten when the estimated manufacturing overhead is divided by estimated activity base.

The standard predetermined overhead rate used in setting the standard overhead cost is determined by dividing budgeted overhead costs by the expected standard activity index. Therefore, the correct option is A.

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