On January 1, 2009, Mayberry Company bought a patent for $10,000. Its estimated useful life is ten years. Record the amortization for the first two years.
43) If a coal deposit has 250,000 tons available and was purchased for $250,000, record the removal of 40,000 tons in year 1 and 45,000 tons in year 2.
15.7 Considering some complexities in accounting for capital assets.
1) Which of the following topics is not considered to be an advanced or emerging topic in Canada with respect to capital assets?
A) Site restoration costs
B) Permanent impairment of asset values
C) Sum-of-the-years'-digits amortization
D) Amortizing goodwill
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