Solara: From Research to an Acquisition — سؤال دراسة حالة في المحاسب الإداري المعتمد

السؤال 1 من 7 اختيار واحد نقطة واحدة العودة إلى الحالة

Which treatment of the purchased license is appropriate in Solara's 20X8 financial statements?

الإجابة Capitalize $240,000 and recognize $16,000 of amortization. Capitalize $240,000 and recognize $10,000 of amortization. Expense $240,000 because the license relates to technology. Capitalize $240,000 and begin amortization in 20X9.

السؤال 2 من 7 اختيار واحد نقطة واحدة العودة إلى الحالة

Which acquisition-date allocation correctly accounts for the ClearTrace purchase?

الإجابة Tangible assets of $3,400,000, liabilities of $600,000 and goodwill of $300,000. Tangible assets of $3,700,000, with no separate liabilities or goodwill. Tangible assets of $3,400,000, liabilities of $600,000 and an acquisition expense of $900,000. Tangible assets of $3,400,000, liabilities of $600,000 and goodwill of $900,000.

السؤال 3 من 7 اختيار متعدد نقطة واحدة العودة إلى الحالة

Select THREE amounts from these transactions that belong in Solara's December 31, 20X8 asset balances.

اختيار 3 إجابات. المحدد 0 / 3

الإجابة $900,000 for the experimental test chamber. $3,400,000 of acquired identifiable tangible assets. $224,000 for the purchased license, net of amortization. $180,000 for the launch videos. $850,000 for completed exploratory research. $900,000 of acquisition goodwill.

السؤال 4 من 7 إدخال رقمي نقطة واحدة العودة إلى الحالة

How much total 20X8 expense arises from the transactions listed in the case? Enter a positive amount in whole US dollars; no rounding is necessary.

الإجابة USD

رقم صحيح.

السؤال 5 من 7 إدخال رقمي نقطة واحدة العودة إلى الحالة

What is the combined December 31, 20X8 carrying amount of goodwill and the purchased license from these transactions? Enter a positive amount in whole US dollars; no rounding is necessary.

الإجابة USD

رقم صحيح.

السؤال 6 من 7 ملء الفراغات 3 نقاط العودة إلى الحالة

Solara's $900,000 acquisition residual is Residual classification . Under the stated public-company assumptions it is Subsequent accounting , and its December 31 carrying amount is Residual carrying amount .

السؤال 7 من 7 ترتيب نقطة واحدة العودة إلى الحالة

Solara's worksheet locks each stage until the previous stage is approved: consideration, identifiable net assets, residual, then posting. Put the following four actions in that required order.

إعادة الترتيب بالسحب أو بأزرار الأسهم.

Calculate goodwill as approved consideration less approved identifiable net assets.
Post the acquisition entry using the approved asset, liability and goodwill amounts.
Verify and approve the fair value of the cash consideration transferred.
Identify and measure acquired assets and assumed liabilities, then approve their net fair value.

جارٍ الحفظ…

تظهر الدرجات والإجابات الصحيحة والشروح فور تسليم الإجابات. ولا يحصل السؤال غير المُجاب على أي درجة.

جارٍ الفحص…

Transaction	Amount and facts
Contract laboratory work	$850,000 for exploratory research completed during 20X8
Experimental test chamber	$900,000; constructed solely for an unsuccessful research project and has no alternative future use
Product launch videos	$180,000; production completed and the videos first used in October 20X8
Acquisition of ClearTrace Instruments	On December 31, Solara paid $3,700,000 cash for all of a business. Acquisition-date fair values are $3,400,000 for identifiable tangible assets and $600,000 for liabilities. There are no separately identifiable intangible assets.
Purchased technology license	$240,000; acquired for ongoing commercial production and available for that use on September 1, rather than acquired solely for research. Remaining contractual life is eight years; expected economic life is five years.