NO.PZ201602060100001003
问题如下：
3. Based on Byron’s forecast, if NinMount deems it has acquired control of Boswell, NinMount’s consolidated 2019 depreciation and amortization expense (in £ millions) will be closest to:
选项：
A.102.
B.148.
C.204.
解释：
C is correct.
The projected depreciation and amortization expense will include NinMount’s reported depreciation and amortization (£102), Boswell’s reported depreciation and amortization (£92), and amortization of Boswell’s licenses (£10 million). The licenses have a fair value of £60 million. £320 purchase price indicates a fair value of £640 for the net assets of Boswell. The net book (fair) value of the recorded assets is £580. The previously unrecorded licenses have a fair value of £60 million. The licenses have a remaining life of six years; the amortization adjustment for 2018 will be £10 million. Therefore, Projected depreciation and amortization = £102 + £92 + £10 = £204 million.
考点 ：合并报表
解析 ：
因为题干中说了 ， 超出net fair value的部分是由于unrecorded licenses ， 其他A & L的fair value=book value。这句话可以得到两个结论：
1. 子公司有一个未记账的资产，而在合并报表中，这项资产应该计入。它的价值是超过子公司净资产 fair value的部分，即=320/0.5 -580=60。
2. 该项合并不产生goodwill，因为超过子公司净资产FV的部分都是由于未记账的资产产生。
该资产应该计入合并B/S中，那么加入之后也应该计其产生折旧费用，但子公司现在的I/S中是没有包含这一项折旧的，所以在利润表中我们也需要做相应的调整。
unrecorded licenses 价值=60，6年折旧，每年的折旧费用=10
所以合并报表之后 ， 总的折旧和摊销= £102 + £92 + £10 = £204 million.
老师好，60是未记账的资产的价值 是要记在B/S 中的ASSET 下面计为unrecorded license 对吗？然后license要摊销所以摊销的部分在I/S 中的deprecitaion里面体现出来，对吗？谢谢。
