On March 2022, Dynamo Research, Inc. has developed another breakthrough product which entails it to incur research and development cost amounting to 126,000 relating to an invention the patent of which was granted on June 1, 2022. The patent right was granted to the company for 20 years, and its estimated economic life is 10 years. The average patent life for the company is 15 years. The total cost of registering the patent amounted to 54,000. In its December 31, 2022 balance sheet, Dynamo Research should report net patent at A . 171,000 B. 169,500 C. 50,850 D. 51,300

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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On March 2022, Dynamo Research, Inc. has developed another breakthrough product which entails it to
incur research and development cost amounting to 126,000 relating to an invention the patent of which
was granted on June 1, 2022.
The patent right was granted to the company for 20 years, and its estimated economic life is 10 years. The
average patent life for the company is 15 years. The total cost of registering the patent amounted to
54,000. In its December 31, 2022 balance sheet, Dynamo Research should report net patent at
A
.
171,000 B. 169,500 C. 50,850 D. 51,300

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