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Van Frank Telecommunications has a patent on a cellular transmission process. The company has amortized the $18 million cost of the patent on a straight-line basis since it was acquired at the beginning of 2007. Due to rapid technological advances in the industry, management decided that the patent would benefit the company over a total of six years rather than the nine-year life being used to amortize its cost. The decision was made at the end of 2011 (before adjusting and closing entries). What is the appropriate adjusting entry for patent amortization in 2011 to reflect the revised estimate?
Mary received a liquidating distribution from ABC Corporation as part of the complete liquidation of ABC Corporation. Mary's basis for her ABC Corporation stock was $10,000.
stangle company manufactures ties. when 28000 ties are produced the costs per unit are direct materials 0.60 direct
peachtree is a software tool that allows for the electronic processing of transactions and the generation of reports.
Shareholders in closely held corporations often engage in transactions designed to minimize the double taxation effect of C corporations. Briefly describe the double taxation effect and explain some of the ways double taxation can be minimized.
exchange rate relationships between the u.s. dollar and the euro have been quite volatile. when the euro began trading
one of your clients has asked your advice on the best way to accept payment on a sale. the client has been offered
the ledger of simms company includes the following accounts with normal balances p. simms capital 18000 p. simms
The Accounts Payable account is only for direct material purchases.
during its long tenure the committee on accounting procedures capproduece a total of 51 accounting research bulletins
Assume for Stage 1 you had the following cash outflows in 2014. Assume all these items have appropriate documentation to validate the deduction if the tax law indeed allows deduction for such item.
krylon company purchases eight special tools annually from co. inc. the price of these tools has increased each year
if a gain of 6019 is incurred in selling for cash office equipment having a book value of 58187 find the total amount
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