问一道题：NO.PZ2016012102000052

问题如下：

PZ company reorganized the retirement benefit package and created employee goodwill which is estimated at $5 million of value. Also the corporation bought a patent with a 6-year useful life which is developed by its competitor. Should the goodwill and patent be recognized on its balance sheet?

选项：

Goodwill

Patent

Yes

解释：

PZ company should report the patent on the balance sheet and goodwill should be expensed when incurred.

老师，您好。讲义中的291页，goodwill为什么写的是 capitalized on the B/S?

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Olive_品职助教 · 2020年07月14日

嗨，努力学习的PZer你好：

公司并购产生的goodwill是要放在B/S中的。但这道题的goodwill并非并购产生，而是公司自己内部产生的，这种属于内部研发的无形资产，应该费用化。

patent是从外部购买的无形资产，要确认在B/S中。

-------------------------------
努力的时光都是限量版，加油！

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问一道题：NO.PZ2016012102000052

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