NO.PZ2018062004000163
问题如下:
Relevant data about an intangible asset is listed as following, adopting the straight-line method, the accumulated amortization cost at the end of 2016 is?
选项:
A.$500,000
B.$400,000
C.$100,000
解释:
B is correct. Accumulated amortization = [($600,000 –$100,000)/5 years] × 4 years = $400,000.
如题