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QE_erica · 2022年09月12日

关于选项Total plant capacity of patented product

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?


1 个答案

王园圆_品职助教 · 2022年09月12日

嗨,从没放弃的小努力你好:


同学你两个问题是有关联的

其实1.可能不考虑残值的问题,可能只是该公司自己预计想要生产的产品只有22.5万个而已,虽然按照使用年限5年*每年的可产产量6万个=30万个是该固定资产的最大有效产量,但不代表公司一定会用足的。举个例子,可能市场上只需要22.5万个产量即可或者公司只能卖出去22.5万个产品。

2.因为题干明确说了用‘units-of-production method“方式来计算每年的折旧,要求的方法决定了不需要考虑使用年限,所以该固定资产的使用年限就不再需要考虑,只需要用每年消耗的产量/所有预计的产量就可以得到当年的折旧数额了

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努力的时光都是限量版,加油!

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