NO.PZ2016012102000121
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.
不能用的东西不是不能申请Copyright吗,那能用了,不是就满足capitalize要求了吗?