136c M08_136C_exam1

# 136c M08_136C_exam1 - 12-1CHAPTER 12Intangible...

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Unformatted text preview: 12-1CHAPTER 12Intangible AssetsASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)TopicsQuestionsBriefExercisesExercisesProblemsConceptsfor Analysis1.Intangible assets;concepts, definitions;items comprisingintangible assets.1, 2, 3, 4, 5, 6,7, 8, 9, 10, 11,12, 13, 141, 2, 3,5, 61, 2, 3, 41, 2, 32.Patents; franchise;organization costs;trade name.9, 10, 13,14, 251, 2, 3, 4, 5,7, 12, 134, 5, 6, 7,8, 9, 10,11, 131, 2, 3,4, 61, 23.Goodwill.12, 13, 14, 186, 86, 12, 13,155, 64.Impairment ofintangibles.15, 16, 17, 187, 8, 914, 1565.Research anddevelopment costsand similar costs.19, 20, 21,22, 23, 2410, 11, 1216, 171, 2, 34, 5*6.Computer softwarecosts.26, 27, 281418, 19*This material is covered in an Appendix to the chapter.12-2ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)Learning ObjectivesBriefExercisesExercisesProblems1.Describe the characteristics of intangible assets.1, 2, 32.Identify the costs to include in the initial valuationof intangible assets.1, 2, 3, 55, 7, 9,10, 111, 2, 3, 63.Explain the procedure for amortizing intangibleassets.1, 2, 3, 5,12, 134, 5, 6, 7, 9,10, 11, 131, 2, 3, 64.List the types of intangible assets.1, 2, 35.Explain the conceptual issues related to goodwill.12, 1356.Describe the accounting procedures for recordinggoodwill.612, 13, 155, 67.Explain the accounting issues related to intangible-asset impairments.7, 8, 914, 155, 68.Identify the conceptual issues related to researchand development costs.5, 99.Describe the accounting procedures for researchand development and similar costs.4, 10, 11, 126, 8, 16, 17410.Indicate the presentation of intangible assetsand related items.1344, 6*11.Understand the accounting treatment for computersoftware costs.1418, 19*This material is covered in an Appendix to the chapter.12-3ASSIGNMENT CHARACTERISTICS TABLEItemDescriptionLevel ofDifficultyTime(minutes)E12-1Classification issues—intangibles.Moderate15–20E12-2Classification issues—intangibles.Simple10–15E12-3Classification issues—intangible asset.Moderate10–15E12-4Intangible amortization.Moderate15–20E12-5Correct intangible asset account.Moderate15–20E12-6Recording and amortization of intangibles.Simple15–20E12-7Accounting for trade name.Simple10–15E12-8Accounting for organization costs.Simple10–15E12-9Accounting for patents, franchises, and R&D.Moderate15–20E12-10Accounting for patents.Moderate20–25E12-11Accounting for patents.Moderate15–20E12-12Accounting for goodwill.Moderate20–25E12-13Accounting for goodwill.Simple10–15E12-14Copyright impairment.Simple15–20E12-15Goodwill impairment.Simple15–20E12-16Accounting for R&D costs.Moderate15–20E12-17Accounting for R&D costs.Moderate10–15*E12-18Accounting for computer software costs.Moderate10–15*E12-19Accounting for computer software costs.Moderate15–20P12-1Correct intangible asset account.Moderate15–20P12-2Accounting for patents.Moderate20–30P12-3Accounting for franchise, patents, and trade name.Moderate20–30P12-4Accounting for R&D costs.Moderate...
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## This note was uploaded on 01/31/2010 for the course ECON 136C taught by Professor Anderson during the Fall '08 term at UCSB.

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136c M08_136C_exam1 - 12-1CHAPTER 12Intangible...

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