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.
没看懂答案里的acquired equity
