M Company acquired a new machinery. The following data are available: List price of the machinery 1,400,000 Cash discount available but not taken on purchase 20,000 Freight paid on the new machine 40,000 Cost of removing the old machinery 15,000 Installation cost of the new machinery 50,000 Testing cost before the machinery was put into operation 30,000 Loss on premature retirement of the old machinery 5,000 Estimated cost of similar machinery 1,300,000  What amount should be capitalized as cost of the new machinery?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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M Company acquired a new machinery. The following data are available:

List price of the machinery

1,400,000

Cash discount available but not taken on purchase

20,000

Freight paid on the new machine

40,000

Cost of removing the old machinery

15,000

Installation cost of the new machinery

50,000

Testing cost before the machinery was put into operation

30,000

Loss on premature retirement of the old machinery

5,000

Estimated cost of similar machinery

1,300,000

 What amount should be capitalized as cost of the new machinery?

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