NO.PZ202208300100000202
问题如下：
At the end of 2014, the balance in the investment in the associates account for Great Lakes Free Press (in thousands) was closest to:选项：
A.$1,591.20. B.$1,567.80. C.$1,568.97.解释：
Solution
C is correct. Suburban owns 32.5% of Great Lakes implying the ability to exercise significant influence. Since there is no information to suggest that they are not able to exercise influence, they would use the equity method to account for the investment.
A is incorrect. It ignores the amortization of excess amount paid and just adds in net income and deducts the dividends received: 1,365 + 390 – 163.8 = 1,591.2.
B is incorrect. It amortizes the land as well as PP&E: 1,365 + 390 – 163.8 – 234/10 = 1,567.80.
分配给未系统摊销的资产或负债(例如，土地)的金额将继续按其公允价值在投资获得之日进行报告。土地超额不是不摊销吗？求解
，就是684按照10年来。如果摊销土地，就是C选项，是直接用（684+36）一起摊销的。所以C选项是错误的，它多摊销了36的土地超额部分