During 2022, Brownie Company incurred research and development cost of P272,000 relating to the patent that was granted on July 1, 2022.  Cost of registering the patent is P68,000.  The patent legal life is 20 years.  However, the management expected that the patent will be useful for 10 years only.  On December 31, 2022, what amount should be reported as patent, net of accumulated amortization?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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During 2022, Brownie Company incurred research and development cost of P272,000 relating to the patent that was granted on July 1, 2022.  Cost of registering the patent is P68,000.  The patent legal life is 20 years.  However, the management expected that the patent will be useful for 10 years only.  On December 31, 2022, what amount should be reported as patent, net of accumulated amortization?

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