Saider M Alvior BSA 2 A Tintermdiat Aceountinq

uI2 on Intangiol6
PROBIEM 2 Stead Company
PROBLFMi Blaat Comipcuny
tnunnal Cnnis
yonwnal En+nuu
SI0, 000
ho0, 000
1CopyrighH hO0, 000
Resuurch cand dlewelapmtnttxpengs 510,000
2021 Cosh
Cash

720, 000
2024 Patcn
Cash 20,000 0,000
2
Amortizakon of copyright (%oD,000/5) 0,000
Amortization of patat (120,000/1) 45,000 15,000 Copyrtgh
Potent

2025 Patent 540, 000

Cash 540,000

AmortiLolion of pajent S1,000

&1,g00
Potent

P45,000
On relal patent
3,0o0
On Competing patent (540,000 15) P 81, 000
PROBLEM 3 Soaio (ompaoy PRoBLEM 4 9e (1tr Conpa
ooks of Frandhigt dovke oflust
500,0uD
1 Franchist (%,00,000+ 3,790,000) a, 7q0,000 Lasthold improvetnis 50o, o0
Discount on ndie payablt I,210,000 Cash
Csh 4,000, 000
Nott payaok 5,00D ODO oD, OUD
Amortiuhum txpeA (Soaovd /s)
P 5,000, bOo AcCumulatd amortivalum
No1e poyable
not ( 1,000 ,000 x3.79) 790,000
Present value of
Implied intertst P1,210,00o 3 Deprecaktiom txpena

Aumulatd dyrtuim
Toqeh: the pRIN yalu Df ordhnary Onnuity of 1

PVai - ( 1 t r ) *n
originay eau

tensin

.l0

3.19 e f impreeman (shortr)

14.o0o
Amortnalton of franchise u19, ood
2
Frandhijo (un40.000 / 10)

3 Note payabe
1,000, 00o
Cash
4n4,000
4Intertst txpenst ( 101% Y,790,ovD) 19,00D
Distount on nole poyabk