问题如下:
Abbott Corp. is a technological company in USA and follows U.S. GAAP. In year 2013, it spent $5 million on research and $3 million on development of a financial software. Abbott Corp expected to own the software copyright for 20 years and with salvage value of $10,000. What is the book value of the software copyright at the end of 2014?
选项:
A. $0.
B. $399,500.
C. $149,500.
解释:
A is correct.
Research and development costs are generally expensed when incurred under U.S. GAAP. The total research and development cost is $8 million and expensed in year 2013. Therefore, its book value in 2014 is 0.
美国准则下软件公司的research支出要费用化,develop支出符合一定条件可以资本化。如果是出售,则要满足“economic feasibility is established”这个条件。如果是自用,则要满足“it is probable that the project will be completed and that the software will be used as intended”的条件。 上图是原版书相关讲解,基础班讲义292页也有对应内容。 这个解释也没有解释清楚为什么这道题目就没有满足这个条件呢?可否详细解释一下这道题目为什么没有满足资本化的条件吗?