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Unformatted text preview: CHAPTER 12 Intangible Assets ASSIGNMENT CLASSIFICATION TABLE Topics Questions Brief Exercises Exercises Problems Cases 1. Intangible assets; concepts, definitions; items comprising intangible assets. 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 23 1, 2, 3, 5, 6 1, 2, 3, 4, 6, 7 1, 2, 3, 4, 5, 8 2. Patents; franchise; organizations costs; trade name, lease hold improvements. 9, 10, 13, 14 1, 2, 3, 4, 5, 6, 11, 12, 13 4, 5, 6, 7, 8, 9, 10, 13 1, 2, 3, 4, 7 1, 2, 5 3. Goodwill. 6, 15, 16, 17 7, 9 6, 14, 16 6, 7 2, 6 4. Impairment of intangibles. 8, 9 15, 16 5. Research and development costs and similar costs. 9, 10, 18, 19, 20, 21, 22 10, 11 10, 13, 17, 18, 19, 20 1, 2, 3, 5, 7 2, 7 *6. Computer software costs. 24, 25, 26 14 21, 22 *7. Valuing goodwill. 27, 28 15 23, 24, 25, 26, 27, 28, 29, 30 8, 9, 10 6 *This material is covered in an Appendix to the chapter. 121 1.1 ASSIGNMENT CHARACTERISTICS TABLE 122 It e m Description Level of Diffic ulty Time (minu tes) E 121 Classification issuesintangibles. Moder ate 1520 E 122 Classification issuesintangibles. Simpl e 1015 E 123 Classification issuesintangible asset. Moder ate 1015 E 124 Intangible amortization. Moder ate 1520 E 125 Correct intangible asset account. Moder ate 1520 E 126 Recording and amortization of intangibles. Simpl e 1520 E 127 Accounting for trade name. Simpl e 1015 E 128 Accounting for lease transaction. Simpl e 1015 E 129 Accounting for organization costs. Simpl e 1015 E 12 10 Accounting for patents, franchises, and R&D. Moder ate 1520 E 12 11 Accounting for patents. Moder ate 2025 E 12 12 Accounting for patents. Moder ate 1520 E 12 13 Accounting for goodwill. Moder ate 2025 E 12 14 Accounting for goodwill. Simpl e 1015 123 E 12 15 Intangible impairment. Simpl e 1520 E 12 16 Goodwill impairment. Simpl e 1520 E 12 17 Accounting for R&D costs. Moder ate 1520 E 12 18 Accounting for R&D costs. Simpl e 1012 E 12 19 Accounting for R&D costs. Moder ate 1015 E 12 20 Accounting for R&D costs. Moder ate 1520 *E 12 21 Accounting for computer software costs. Moder ate 1015 *E 12 22 Accounting for computer software costs. Moder ate 1520 *E 12 23 Compute goodwill. Simpl e 1012 *E 12 24 Compute normal earnings. Simpl e 1215 *E 12 25 Compute goodwill. Simpl e 1015 *E 12 26 Compute goodwill. Simpl e 1015 *E 12 27 Compute goodwill. Simpl e 1525 124 *E 12 28 Compute goodwill. Simpl e 1012 *E 12 29 Compute goodwill. Simpl e 1520 *E 12 30 Compute fair value of identifiable assets. Simpl e 1015 P 121 Correct intangible asset account. Moder ate 1520 P 122 Accounting for patents. Moder ate 2030 P 123 Accounting for franchise, patents, and trade name. Moder ate 2030 P 124 Amortization of various intangibles. Simpl e 1520 P 125 Accounting for R&D costs. Moder ate 2025 P 126 Accounting for purchase of a business. Moder ate 2025 P 127 Comprehensive problems on intangibles. Compl ex 5070 *P 128 Compute goodwill. Simpl e 1520...
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 Spring '08
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 Intangible Assets

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