Amortization Entries Kleen Company acquired patent rights on January 10 of Year 1 for $456,000. The patent has a useful life equal to its legal life of eight years. On January 7 of Year 4. successfully defended the patent in a lawsuit at a cost of $23,000. If required, round your answer to the nearest dollar a. Determine the patent amortization expense for the Year 4 ended December 31 Foedback Check My W For intangible assets with finite lives, a company uses the straight-line method to calculate of the cost of the patent. If the lawsuit regardinga Learning Objective 5 amortization. If a company successfully defends a patent it becomes part company loses a lawsuit regarding a patent infringement, then the patent is written off b. Journalize the adjusting entry on December 31 of Year 4 to recognize the amortization Amortization Expense-Patents Patents

Answers

Answer 1

The patent amortization expense for the Year 4 ended December 31 is $34,000.

To determine the patent amortization expense for Year 4, we need to calculate the annual amortization based on the useful life of the patent. Kleen Company acquired the patent rights for $456,000 with a legal life of eight years.

Additionally, they successfully defended the patent in a lawsuit at a cost of $23,000 on January 7 of Year 4. We will calculate the amortization expense for Year 4 and journalize the adjusting entry on December 31 of Year 4.

To calculate the annual patent amortization expense, we divide the initial cost of the patent by its useful life. In this case, the patent was acquired for $456,000 and has a useful life equal to its legal life of eight years. Therefore, the annual amortization expense is $456,000 / 8 = $57,000.

Next, we need to consider the lawsuit cost incurred on January 7 of Year 4. Since this cost is associated with defending the patent, it is not included in the amortization expense. Instead, it is treated as a separate expense.

To determine the patent amortization expense for Year 4, we subtract the lawsuit cost from the annual amortization expense:

$57,000 - $23,000 = $34,000.

Therefore, the patent amortization expense for the Year 4 ended December 31 is $34,000.

For the journal entry on December 31 of Year 4, we would debit the Amortization Expense-Patents account for $34,000 and credit the Patents account for the same amount.

In conclusion, the patent amortization expense for the Year 4 ended December 31 is $34,000, and the adjusting entry would be:

Amortization Expense-Patents $34,000

    Patents $34,000.

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Related Questions

What would you do if fear was not a factor and you could not fail​

Answers

Answer:

You don't have to take insane risks to achieve most of the goals if fear was not a factor or you could not fail but you have to take action and just you will win without hard work, without stress, without fair and that is worthless. If you don't try something, you never had a chance of winning it.

Answer:

Fear is main cause to fall or fail.

if there is no sort of fear I think I will be relaxed,fee and enjoy my life without difficulties and problems.

I think if there is no fear I will do whatever I like

I may fly in the sky without wings.

I may walk in the surface of water.

Omar received $1,525 in gift when he graduated from high school. His pedants want him to save the money for collage, but Omar wants to buy new clothes, a watch, some CD’s, and a video game. He also needs new tires because the ones on his car are badly worn. Omar asked for your advice how should he spend his money

Answers

He should buy new tires and save the rest of the money for college

As a business owner, why would understanding the basic accounting equation be important?

Answers

Answer:

I don't know correctly but still I'll try

I wrote on my own pl look into my efforts and give me points

Explanation:

understanding is the thing that we want, not want that we need while doing any kind of work , like it my be your homework, it may be your preparation for some exam understanding is the basic thing that we need in any case weather it is doing in any problem or any love matter we have to understand each and every case of our life, our love or relationship matter, or understanding any problem .

especially when comes to business it is really important also because equations ok .. For doing any equation we have to understand what formula we can use , should we add or subtract etc . so ya if we understand only we can do something in life or in any equation.....

Analyse why the social benefit of education exceed the private benefit

Answers

Answer:

dddddddddddd

Explanation:

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxs

Prices are high at hotels when it is low season in a tourist destination.

Answers

Answer:

False

Explanation:

which 2 features in quickbooks online can help a professional services company track profitability by client?

Answers

Product followers who purchase older generation models with lower prices and fewer features are called ________.
multiple choice - laggards. - early adopters.
- innovators.
- the late majority.
- the early majority.

Answers

Product followers who purchase older generation models with lower prices and fewer features are called laggards.

What are laggards?

In the context of innovation and new product adoption, the term "laggard" refers to consumers who are the last to adopt new goods or services. Laggards are the individuals who are last to adopt an innovation due to various factors, including low financial resources and a lack of information about new goods or services that are being introduced.

They are content with the old ways of doing things, and they are typically very skeptical of new products. The three types of Laggards are: These consumers are primarily interested in keeping things the way they are and do not wish to be troubled with changes.

They are less wealthy than laggards and have less education. They have a negative perspective of new technology, and they do not believe it will be useful.

These are consumers who are forced to change to a new product. These consumers are frequently forced to use new products due to external constraints such as the discontinuation of a product they have been using for an extended period.

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Decide which statement best reflects a proper attitude on the first day of work. a. I should point out other workers who are not properly dressed. b. I should question business practices shown to me. c. I should listen closely when people talk to me. d. I should defend my ideas with rigor.

Answers

Answer:

c. I should listen closely when people talk to me

Explanation:

On one's first day of work, the goal would be to learn as much as possible about the new job. This is why it is important to listen closely to what people are saying so as to know more about the business

Answer:

c. I should listen closely when people talk to me

Explanation:

Imagine that you are a Texas legislator seeking to keep power in the hands of the people. What aspect of Texas' government structure should you support to maintain the emphasis on popular sovereignty?

Answers

Preserving a citizen legislature by cutting wages and restricting terms.

What kinds of laws exist in Texas?

The Texas House of Representatives and the Texas Senate make up Texas' bicameral legislature, which is known as the Texas Legislature. Members of the House serve two-year terms and comprise 150 members who represent 150 districts. Joint resolutions, concurrent resolutions, and simple resolutions are the three categories of legislative resolutions.

What is the Texas Legislature's most significant role?

The legislature's responsibilities include allocating all funding for the administration of the state government as well as debating new legislation and resolutions, as well as proposed constitutional amendments to be put before voters.

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assuming her income (m=m=200.00) increases by $100.00 and the price of a movie ticket is p1=p1= 2, by how many units does her consumption of movie tickets change?

Answers

Her usage of movie tickets will grow by 10% if her income rises by the same percentage. As a result, she will now want 150 movie tickets, which is 50 percent more than the 100 she originally requested.

We need to use the income elasticity of demand formula to determine the change in consumption of movie tickets. The formula is:

Income elasticity of demand = percentage change in quantity demanded / percentage change in income

To use this formula, we first need to find the initial quantity demanded of movie tickets. We can do this by dividing the income by the price of a movie ticket:

Initial quantity demanded = m / p1
= 200 / 2
= 100

Now, if her income increases by $100, her new income would be:

New income = m + $100
= $200 + $100
= $300

Using the same formula, we can find the new quantity demanded of movie tickets:

New quantity demanded = new income / p1
= $300 / 2
= 150

To find the change in quantity demanded, we need to calculate the percentage change in quantity demanded and the percentage change in income:

Percentage change in quantity demanded = (new quantity demanded - initial quantity demanded) / initial quantity demanded x 100
= (150 - 100) / 100 x 100
= 50%

Percentage change in income = (new income - initial income) / initial income x 100
= ($300 - $200) / $200 x 100
= 50%

Finally, we can use the income elasticity of demand formula to find the change in consumption of movie tickets:

Income elasticity of demand = percentage change in quantity demanded / percentage change in income
= 50% / 50%
= 1

Assuming her income increases by $100 and the price of a movie ticket is $2, her consumption of movie tickets will increase by 50%. This is because her income elasticity of demand for movie tickets is 1, which means that her consumption of movie tickets changes proportionally with changes in income. In other words, if her income increases by 10%, her consumption of movie tickets will also increase by 10%. Therefore, her new quantity demanded of movie tickets will be 150, which is 50% higher than her initial quantity demanded of 100.

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an action to compel performance of an agreement is known as...?

Answers

An action to compel performance of an agreement is known as specific performance.

It is a legal remedy that requires a party to fulfill its contractual obligations as per the agreement. Specific performance is typically sought when monetary damages would not be sufficient to compensate for the breach of contract, such as in cases involving unique or irreplaceable items, real estate, or services.

For example, if Party A agreed to sell a one-of-a-kind painting to Party B, but Party A refuses to sell the painting after Party B has fulfilled all payment obligations, Party B can seek specific performance to compel Party A to complete the sale.

However, specific performance is not always granted as a remedy, and courts will consider various factors such as the feasibility of performance, the availability of alternative remedies, and any potential harm to the breaching party. It is important to consult with a legal professional to determine if specific performance is a viable option in a particular case.

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if you are filing single using the standard deduction of $12,500 and have no adjustments, itemized deductions, or tax credits.

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If you are filing single using the $12,500 standard deduction and have no adjustments, itemized deductions or tax credits, your annual taxable income will be determined by subtracting the $12,500 standard deduction from your total income.

What would your tax rate look like?

Assuming your total annual income is $40,000, your taxable income will be your total income minus the standard deduction, in which case it would be:

$40,000 - $12,500 = $27,500.

Therefore, despite the calculation, your annual tax rate will be directly influenced by the tax ranges defined by the government in that period.

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Why is money management important? How would you rate your own money management?

Answers

Answer:

because it has money

Explanation:

Answer:

Money management is important because you should have a balance of bills to pay, and money you keep for fun. If you don't have this then you might have to pay to much money for bills, and you not having enough to pay them off.

Explanation:

Explain the limitations of statistics

Answers

Statistics deal with groups and aggregates only. (2) Statistical methods are best applicable to quantitative data. (3) Statistics cannot be applied to heterogeneous data. (4) If sufficient care is not exercised in collecting, analyzing and interpreting the data, statistical results might be misleading.

Barbara found a 1099-Int from her bank while spring cleaning. She knew right away that she did not give this to her accountant for her tax preparation. What can she expect from the IRS?

Answers

Answer:

In simple words, A 1099-INT tax return is proof that you were paid interest by someone – a bank or another company. A 1099-INT is sent if you received more than $10 in interests from a bank, stockbroker, or other commercial organization Your bank may have sent you this tax form because it paid your income on your funds.

Refer to the following supply and demand schedules for the market for yo-yos.


Price Qd Qs
$1 100 10
$2 80 35
$3 60 60
$4 40 85
$5 20 110


What are the equilibrium price and quantity of yo-yos? Explain your answer, and show your work.
If price in the market is $2, will there be a surplus or shortage of yo-yos and how large will the surplus/shortage be? Explain your answer, and show your work.
If price is $2, will price tend to increase, decrease, or stay the same over time?
If the price in the market is $5, will there be a surplus or shortage of yo-yos and how large will the surplus/shortage be? Explain your answer, and show your work.
If price is $5, will it tend to increase, decrease, or stay the same over time?

Answers

The equilibrium price and the equilibrium quantity of yoyo is given as $3 and 60.

What is the equilibrium price?

This is the price where the quantity of the good demanded is the same as the quantity of good that has been supplied. The equilibrium price is 3 dollars because at this point the Qs = Qd = 60

2. At a market price of 2 dollars, then would be a shortage in the market. at 2 dollars, demand = 80 while the supply of the product is just 35 hence this shows a shortage.

The shortage = 80 - 35 = 45

3. At 5 dollars there would be a surplus of yoyos. This is because the price is more than the equilibrium.

The surplus = 110 - 20 = 90

4. When the price in the market is 5 dollars then there would be a decrease in price. Given that there would be more suppliers hence there would be competition in the market among producers hence the price fall

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To distribute low-priced products that may be impulse purchases, which distribution strategy is best?

Answers

Intense Distribution is the most effective distribution strategy for low-cost goods that might be bought on a whim. Option 2 is Correct.

Value proposition design seeks to assist firms in better comprehending their clients and developing products that provide the most value possible. Understanding the customer's issue is the first stage in the value proposition design process. This entails performing research, speaking with customers, and watching and listening to them.

You may learn from businesses that are vying for your potential clients through competitive analysis. This is crucial for identifying a competitive advantage that generates long-term revenue. Your competitive analysis should list your rivals by service or product line and market niche. Option 2 is Correct.

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Correct Question:

To distribute low-priced products that may be impulse purchases, which distribution strategy is best?

1. Selective Distribution

2. Intensive Distribution

3. Exclusive Distribution

4. none of these.

Which part, sentence, or phrase in the passage suggests that the respective entrepreneur is a transformational leader? Four best friends from high school—Erwin, Harry, Mick, and Gary—have gone on to become entrepreneurs. They have very different personalities, and thereby, leadership styles. Erwin A(seems to concern himself with the processes rather than forward-thinking ideas.) Harry is B(finicky about minute details, but always gets the job done). C(Mick seeks advice from others and has great concern for his employees). Gary D(rewards effective behavior of his employees, and corrects them when the expectations are not met.)

Answers

Answer:

Garry

Explanation:

Brainliest please! :)

Answer:

(D) "rewards effective behavior of his employees, and corrects them when the expectations are not met."

Explanation:

What three critical barriers exist to impact a firm's effective international messaging? A) Cultural barriers, noise levels, and source effects B) Educational barriers, religious barriers, and age barriers C) Political barriers, legal barriers, and traditional barriers D) Social barriers, interpersonal barriers, and economic barriers

Answers

Cultural barriers, noise levels, and source effects.

What are the three critical barriers that can impact a firm's effective international messaging?

The correct answer is A) Cultural barriers, noise levels, and source effects.

Explanation:

Cultural barriers refer to differences in language, customs, values, and beliefs that can affect effective communication and understanding between different cultures.

Noise levels refer to various distractions or disturbances that can hinder the reception and interpretation of a message. Source effects relate to the credibility and perceived bias of the message source, which can influence its reception and acceptance.

Option B is incorrect because educational barriers, religious barriers, and age barriers are not commonly recognized as critical barriers to effective international messaging.

Option C is incorrect because political barriers, legal barriers, and traditional barriers do not directly relate to the communication and messaging aspect of international business.

Option D is incorrect because social barriers, interpersonal barriers, and economic barriers do not encompass the key factors that specifically impact effective international messaging.

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The strongest barriers to entry effectively block potential competition and hinder marketing efforts. These barriers can include economies of scale and monopolistic situations.

1. Economies of scale: This barrier occurs when a company has achieved significant cost advantages due to its large scale of operations. These cost advantages make it difficult for new competitors to enter the market and compete on price. For example, a large company may be able to negotiate lower prices from suppliers or have access to specialized technology that smaller competitors cannot afford. 2. Monopolistic situations: A monopolistic situation exists when a single company has exclusive control over a product or service in a particular market. This can make it extremely difficult for new entrants to gain a foothold in the industry. The monopolistic company may have strong brand recognition, customer loyalty, and established distribution channels, all of which create high barriers to entry.

By effectively utilizing economies of scale and establishing monopolistic situations, companies can deter potential competition and protect their market share. These barriers can be challenging for new entrants to overcome, as they require significant resources and strategic planning to successfully navigate.

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Barry Olson has mastered strong technical skills as the manager of a large toy store. He is very skilled at all the aspects of managing the store and the employees of the store. Soon, he will take a new position as regional manager for several toy stores. His boss remarked to him last week that he will be utilizing his _____ skills to communicate, coach, and motivate managers who have positions similar to his old position.

Answers

Answer:

human

Explanation:

Human skills are the skills that can be related to one another. The person who have the strong human skills that could easily engaged with the audience, potential customer. ALso at the same time they would able to connect with the people and those people who feel the individual at personally level

So as per the given situation it is a human skills

Samantha, who is blind, was turned down for a job because the company believed she would have trouble moving through the office. This is an example of
O disability discrimination
O ethnic discrimination
O gender discrimination
OLGBTQ discrimination

Please help ASAP

Answers

Answer:

Over the past decade, the nation has made unprecedented progress toward LGBT equality. But to date, neither the federal government nor most states have explicit statutory nondiscrimination laws protecting people on the basis of sexual orientation and gender identity. LGBT people still face widespread discrimination: Between 11 percent and 28 percent of LGB workers report losing a promotion simply because of their sexual orientation, and 27 percent of transgender workers report being fired, not hired, or denied a promotion in the past year. Discrimination also routinely affects LGBT people beyond the workplace, sometimes costing them their homes, access to education, and even the ability to engage in public life.

Data from a nationally representative survey of LGBT people conducted by CAP shows that 25.2 percent of LGBT respondents has experienced discrimination because of their sexual orientation or gender identity in the past year. The January 2017 survey shows that, despite progress, in 2016 discrimination remained a widespread threat to LGBT people’s well-being, health, and economic security. answers is D

Answer:  A (Disability Discrimination)

Explanation:

*PLEASE HELP ME!*

Sara could practice her guitar or complete her calculus homework. She does not really want to practice her guitar but does so anyway, what is her trade-off?

practicing her guitar
completing her calculus homework
the time it took her to practice guitar.
practicing her guitar and doing her calculus homework

Answers

Answer:

C

Explanation:

Stakeholders have been able to form international coalitions more successfully through use of:
a. Government regulation.
b. Community involvement.
c. Communications technology.
d. Unions

Answers

Through the use of communications technology, stakeholders have been able to forge.

The correct option is c.

Information technology, often known as communications technology, refers to all the tools and software needed to handle and transmit data.

You may better grasp a client's or stakeholder's objectives and overarching goals through effective communication, which will allow you to analyse and modify the way you support the delivery of those goals.

Transparency, accuracy, and communication are essential when it comes to stakeholder communication standards. Stakeholders anticipate that you have finished and identified the important stakeholders for your project. Early stakeholder identification might help you keep your project on schedule.

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​a network of manufacturers and service providers that work together to convert and move goods from the raw materials stage through to the end​ user is the definition of.

Answers

​A network of manufacturers and service providers that work together to convert and move goods from the raw materials stage through to the end​ user is the definition of supply chain.  A supply chain is a network of individuals and businesses involved in the creation and delivery of a product to the consumer.

The chain starts with the raw material producers and ends when the van delivers the final product to the ultimate user. A supply chain is made up of producers, vendors, warehouses, transportation firms, distribution hubs, and retailers. A supply chain is a network of businesses and individuals involved in the manufacturers.

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In your own words, explain why we pay taxes.

Answers

Answer: To help support public schools and the economy.

Explanation:

Why are online sellers a stakeholder in Amazon?

Answers

These stakeholders are significant because they influence consumer perception on the company's goods and services it basically provides a better business

kindly assist with research
my topic
The newly implemented e-payslip is not inclusive to all employees of the government.
what is the problem?
why is it the problem?
3 things that should be done to solve the problem?

Answers

The problem in the topic is the newly implemented e-payslip is not inclusive to all employees of the government. The reason why this is a problem is because it can cause dissatisfaction and confusion among employees who do not have access to the e-payslip.

Also, the e-payslip system may not be accessible or user-friendly for all employees who are supposed to use it.

Here are three things that should be done to solve the problem:

1. Conduct research: Research should be conducted to find out which employees are not included in the e-payslip system and why. This can help identify any technical or logistical problems that may be preventing some employees from using the system.

2. Increase accessibility: Steps should be taken to increase the accessibility of the e-payslip system so that all employees can use it. This may involve providing training and support to employees who are not familiar with using digital systems.

3.Improve communication:

Clear communication should be provided to all employees about the e-payslip system, including how to access it, how to use it, and how it benefits them. This can help address any confusion or dissatisfaction among employees who are not currently using the system.

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what is the after-tax cost of preferred stock that sells for $5 per share and offers a $0.75 dividend when the tax rate is 35%?

Answers

15% will be the after-tax cost of preferred stock that sells for $5 per share and offers a $0.75 dividend when the tax rate is 35 percent.

A dividend is when a company distributes profits to its shareholders. When a company generates profits or retained earnings, it may pay a portion of the profits to its shareholders as dividends. Amounts not distributed are reinvested in the company (called retained earnings). Not only this year's profit, but also the accumulated profit of the previous year can be distributed. Companies are generally prohibited from paying dividends out of their share capital. Distributions to shareholders can be paid in cash (usually by depositing into a bank account). Also, if the company has a dividend reinvestment plan, it can pay that amount by issuing additional shares or buying back shares. In some cases, asset distributions may occur. Dividends received by shareholders are shareholder income and may be subject to income tax The tax treatment of this income varies greatly between jurisdictions. A company does not receive tax deductions for the dividends it pays.

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Variable costing is acceptable for which of the following purposes?SEC reporting Internal reporting Reporting to the IRS GAAP reporting

Answers

The correct option is internal reporting. Variable costing is acceptable for internal reporting.

Variable costing is an accounting method that includes only variable production costs in the cost of goods sold and fixed production costs as period expenses. This costing method is suitable for internal reporting, especially for management decision-making purposes, to provide a clear understanding of the cost behavior and the contribution margin of the products. The method is inappropriate for external reporting because it does not allocate all production costs to products and hence does not provide a complete picture of the cost of goods sold under GAAP reporting. In addition, the Internal Revenue Service (IRS) requires companies to use full absorption costing, which assigns all production costs to products, for tax purposes.

Therefore, companies have to use full absorption costing for reporting to the IRS. Furthermore, variable costing is not appropriate for Securities and Exchange Commission (SEC) reporting, which is required for public companies, because SEC regulations mandate the use of GAAP.

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Levels of agriculture? ​

Answers

Answer:

Helloooo

the steps are :-

Soil preparationmanuringirrigationweedingharvestingstoring

Explanation:

thanks hope it helps

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