Following are the individual financial records for

Following are the individual financial records for these two companies for the year ended December 31,
2012.
Required:

119.Pritchett Company recently acquired three businesses, recognizing goodwill in each acquisition. Destin
has allocated its acquired goodwill to its three reporting units: Apple, Banana, and Carrot. Pritchett
provides the following information in performing the 2011 annual review for impairment:
Which of Pritchett's reporting units require both steps to test for goodwill impairment?
120.Pritchett Company recently acquired three businesses, recognizing goodwill in each acquisition. Destin
has allocated its acquired goodwill to its three reporting units: Apple, Banana, and Carrot. Pritchett
provides the following information in performing the 2011 annual review for impairment:
How much goodwill impairment should Pritchett report for 2011?

121.On 4/1/09, Sey Mold Corporation acquired 100% of DotDot.Com for $2,000,000 cash. On the date of
acquisition, DotDot's net book value was $900,000. DotDot's assets included land that was undervalued
by $300,000, a building that was undervalued by $400,000, and equipment that was overvalued by
$50,000. The building had a remaining useful life of 8 years and the equipment had a remaining useful
life of 4 years. Any excess fair value over consideration transferred is allocated to an undervalued patent
and is amortized over 5 years.
Determine the amortization expense related to the combination at the year-end date of 12/31/09.
122.On 4/1/09, Sey Mold Corporation acquired 100% of DotDot.Com for $2,000,000 cash. On the date of
acquisition, DotDot's net book value was $900,000. DotDot's assets included land that was undervalued
by $300,000, a building that was undervalued by $400,000, and equipment that was overvalued by
$50,000. The building had a remaining useful life of 8 years and the equipment had a remaining useful
life of 4 years. Any excess fair value over consideration transferred is allocated to an undervalued patent
and is amortized over 5 years.
Determine the amortization expense related to the combination at the year-end date of 12/31/13.
123.On 4/1/09, Sey Mold Corporation acquired 100% of DotDot.Com for $2,000,000 cash. On the date of
acquisition, DotDot's net book value was $900,000. DotDot's assets included land that was undervalued
by $300,000, a building that was undervalued by $400,000, and equipment that was overvalued by
$50,000. The building had a remaining useful life of 8 years and the equipment had a remaining useful
life of 4 years. Any excess fair value over consideration transferred is allocated to an undervalued patent
and is amortized over 5 years.
Determine the amortization expense related to the consolidation at the year-end date of 12/31/19.

124.For each of the following situations, select the best answer that applies to consolidating financial
information subsequent to the acquisition date:
(A) Initial value method.
(B) Partial equity method.
(C) Equity method.