On January 1, Year 1, Pungent Corporation acquired 75% of Summer Corporation's 200,000 outstanding common shares for $2,850,000. On January 1, the book value of Summer's net assets was $3,000,000. Book value equaled fair value for all of Summer's assets and liabilities except land, which had a fair value of $200,000 greater than book value, and equipment, which had a fair value of $150,000 greater than book value. On January 1, Year 1, Summer had a non- compete agreement with a fair value of $300,000. Compute the amount of goodwill to be reported on Pungent Corporation's December 31, Year 1 balance sheet under U.S. GAAP.

SWFT Corp Partner Estates Trusts
42nd Edition
ISBN:9780357161548
Author:Raabe
Publisher:Raabe
Chapter8: Consolidated Tax Returns
Section: Chapter Questions
Problem 36P
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On January 1, year 1, Pungent Corporation please solve these general accounting question

On January 1, Year 1, Pungent Corporation acquired 75% of Summer
Corporation's 200,000 outstanding common shares for $2,850,000.
On January 1, the book value of Summer's net assets was $3,000,000.
Book value equaled fair value for all of Summer's assets and
liabilities except land, which had a fair value of $200,000 greater than
book value, and equipment, which had a fair value of $150,000
greater than book value. On January 1, Year 1, Summer had a non-
compete agreement with a fair value of $300,000. Compute the
amount of goodwill to be reported on Pungent Corporation's
December 31, Year 1 balance sheet under U.S. GAAP.
Transcribed Image Text:On January 1, Year 1, Pungent Corporation acquired 75% of Summer Corporation's 200,000 outstanding common shares for $2,850,000. On January 1, the book value of Summer's net assets was $3,000,000. Book value equaled fair value for all of Summer's assets and liabilities except land, which had a fair value of $200,000 greater than book value, and equipment, which had a fair value of $150,000 greater than book value. On January 1, Year 1, Summer had a non- compete agreement with a fair value of $300,000. Compute the amount of goodwill to be reported on Pungent Corporation's December 31, Year 1 balance sheet under U.S. GAAP.
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