WAYAN ANISSATUN

19803241009
AKUNTANSI KEUANAGAN LANJUTAN

Proportionate share of reported income $68.000

Amortization of differential:
Land $0
Equipment ($108.000/5 years) $16.000
Goodwill $0
($16.000)
Investment Income $52.000

Assignment of differential
Purchase price $648.000
Proportionate share of book value of net assets ($460.000)
($90.000 - $230.000)
Differentia ($188.000)
Differential assigned to Land ($108.000)
Differential assigned to Equipment ($80.000)
Differential assigned to Goodwill $0

E4-5 INVESTMENT INCOME