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美国CPA考点解析：研发成本会计核算
On December 31, Year 1, Byte Co. had capitalized software costs of $600,000 with an economic life of four years. Sales for Year 2 were 10% of expected total sales of the software. At December 31, Year 2, the software had a net realizable value of $480,000. In its December 31, Year 2 balance sheet, what amount should Byte report as net capitalized cost of computer software?
研发成本会计核算
a. $450,000
b. $432,000
c. $480,000
d. $540,000
Explanation
Choice "a" is correct. Amortization of capitalized software costs equals the greater of straight-line amortization or sales revenue from the software for the period ÷ total projected sale.
Dec. 31, Year 1 balance $ 600,000
Year 2 amortization = 600,000 ÷ 4 = (150,000)
Dec. 31, Year 2 net capitalized cost $ 450,000
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