NO.PZ2018062004000164
问题如下:
Relevant data about a patent of company TDC is listed as following, adopting the units-of-production method, the amortization cost in the first year is?
选项:
A.$6,000,000
B.$6,666,667
C.$1,200,000
解释:
B is correct.
Depreciation cost in FY12 =$60,000,000 × (25,000/225,000) = $6,666,667
Total plant capacity of patented product
Expected production of patented product during life of the patent
1.请问这两个是什么意思,为什么总共的生产能力和这个expected的不一样,是不是因为有残值?
2.另外这里为什么Patent expiration date没有使用到计算里面,这个时间和上面的Total plant capacity of patented product(里面是per year)相乘,不就是全部可以生产的总量吗?