李同学2019-01-17 21:22:17

06.单选题 已收藏 标记 纠错 At the beginning of this year, Fairweather Corp. incurred $200,000 of research costs and $100,000 of development costs to create a new patent. The patent is expected to have a useful life of 40 years with no salvage value. Calculate the carrying value of the patent at the end of this year, assuming Fairweather follows U.S. GAAP. A $0. B $97,500. C $292,500. 查看解析 上一题 下一题 正确答案A 您的答案A本题平均正确率：52% Intangible Assets难度：一般 推荐：      答案解析 Under U.S. GAAP, research and development costs are expensed as incurred. Thus, the entire $300,000 of R&D is expensed this year. The result is a zero carrying value. 请问： 1.不是说在达到 技术可行 前费用化，可行后 资本化吗？这里没说 技术可行 的问题，为何直接确认 费用化了？ 2.技术可行 这个判断标准是指有形资产还是指无形 还是both？