Interest During Construction Alta Company is constructing a production complex that qualifies for interest capitalization. The following information is available: Capitalization period: January 1, 2019, to June 30, 2020 Expenditures on project: 2019:       January 1 $ 624,000   May 1 501,000   October 1 612,000 2020:       March 1 1,596,000   June 30 660,000 Amounts borrowed and outstanding:    $1.5 million borrowed at 12%, specifically for the project    $8 million borrowed on July 1, 2018, at 14%    $14 million borrowed on January 1, 2017, at 8% Required: Note: Round all final numeric answers to two decimal places. Compute the amount of interest costs capitalized each year. Capitalized interest, 2019                          Capitalized interest, 2020   If it is assumed that the production complex has an estimated life of 25 years and a residual value of $0, compute the straight-line depreciation in 2020. __________   Since GAAP requires accrual accounting, if a company capitalizes interest during the construction period it will report   income than if it had not capitalized interest. In future periods, the same company will report __________  income than if it had not capitalized interest.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Interest During Construction

Alta Company is constructing a production complex that qualifies for interest capitalization. The following information is available:

  • Capitalization period: January 1, 2019, to June 30, 2020
  • Expenditures on project:
    2019:    
      January 1 $ 624,000
      May 1 501,000
      October 1 612,000
    2020:    
      March 1 1,596,000
      June 30 660,000
  • Amounts borrowed and outstanding:
       $1.5 million borrowed at 12%, specifically for the project
       $8 million borrowed on July 1, 2018, at 14%
       $14 million borrowed on January 1, 2017, at 8%

Required:

NoteRound all final numeric answers to two decimal places.

  1. Compute the amount of interest costs capitalized each year.
    Capitalized interest, 2019                         
    Capitalized interest, 2020  
  2. If it is assumed that the production complex has an estimated life of 25 years and a residual value of $0, compute the straight-line depreciation in 2020. __________
     
  3. Since GAAP requires accrual accounting, if a company capitalizes interest during the construction period it will report   income than if it had not capitalized interest. In future periods, the same company will report __________  income than if it had not capitalized interest.
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