On November 30, 20x1, Minji's Chicken and Waffle granted a 5-year franchise right to Haerin for an initial franchise fee of ₱400,000. The non-refundable initial franchise fee was collected in full upon signing of the contract. As of December 31, 20x1, Minji's Chicken and Waffle has no remaining obligation or intent to refund any of the cash received, all of the services pertaining to pre-opening activities to set-up the contract have been performed and there are no other material conditions or obligations required of Minji's Chicken and Waffle under the franchise agreement. If the promise to grant the franchise right is distinct and that the grant of franchise provides the customer the right to access the entity’s intellectual property, how much revenue shall Minji's Chicken and Waffle recognize in December 31, 20x1? A. P80,000 B. P13,333.33 C. P0 D. P6,666.67 E. P40,000 F. None of the above

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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On November 30, 20x1, Minji's Chicken and Waffle granted a 5-year franchise right to Haerin for an initial franchise fee of ₱400,000. The non-refundable initial franchise fee was collected in full upon signing of the contract. As of December 31, 20x1, Minji's Chicken and Waffle has no remaining obligation or intent to refund any of the cash received, all of the services pertaining to pre-opening activities to set-up the contract have been performed and there are no other material conditions or obligations required of Minji's Chicken and Waffle under the franchise agreement. If the promise to grant the franchise right is distinct and that the grant of franchise provides the customer the right to access the entity’s intellectual property, how much revenue shall Minji's Chicken and Waffle recognize in December 31, 20x1? A. P80,000 B. P13,333.33 C. P0 D. P6,666.67 E. P40,000 F. None of the above
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