On December 31, 2019, IT’S OKAY NOT TO BE OKAY COMPANY subjected to impairment test its trademark. Data pertinent to the equipment as of December 31, 2019 follow: • Original Cost – P2,400,000 • Adjusted accumulated depreciation – 600,000 • Original Useful life- 8 years • Selling price – 1,400,000 • Estimated cost to make the sale – 200,000 • Value in use – 1,100,000 • Remaining useful life – 6 years • Method of depreciation – straight-line On December 31, 2021, the asset is found to have a recoverable amount of P1,400,000. How much is the revaluation surplus to be recognized by 2021?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On December 31, 2019, IT’S OKAY NOT TO BE OKAY COMPANY subjected to impairment test its trademark. Data pertinent to the equipment as of December 31, 2019 follow:

• Original Cost – P2,400,000

• Adjusted accumulated depreciation – 600,000

• Original Useful life- 8 years

• Selling price – 1,400,000

• Estimated cost to make the sale – 200,000

• Value in use – 1,100,000

• Remaining useful life – 6 years

• Method of depreciation – straight-line

On December 31, 2021, the asset is found to have a recoverable amount of P1,400,000.

How much is the revaluation surplus to be recognized by 2021? 

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