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发表于 2014-12-1 22:53:50
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30. On December 31, year 1, Bit Co. had capitalized costs for a new computer software
product with an economic life of five years. Sales for year 2 were 30 percent of expected total
sales of the software. At December 31, year 2, the software had a net realizable value equal to
90 percent of the capitalized cost. What percentage of the original capitalized cost should be
reported as the net amount on Bit’s December 31, year 2 balance sheet?
a. 70%
b. 72%
c. 80%
d. 90%
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