Timmy paid $800,000 cash for all of the assets of Bob’s Chicken Fried Steak Shack, Inc. (Bob’s). Timmy did not buy the stock of Bob’s; rather he bought all of Bob’s assets from Bob’s.   Here is a list of the physical assets that Timmy got for his $800,000, showing the stand-alone FMV of each category:***   Land & Building, $350,000 Furniture & Equipment, $160,000 Inventory, $15,000   Bob’s latest property tax appraisal from Dallas County showed the land value at $150,000, the building at $100,000, the furniture and equipment at $75,000.   What is Timmy’s depreciable basis in the building? What is Timmy’s depreciable basis in the furniture and equipment? What amount will Timmy eventually record as COGS with respect to the purchased inventory? How much, if any, goodwill did Timmy purchase?   Address each item separately. (Each part must be correctly answered to earn a point for this item (3).)   *** These FMVs are as agreed and stated in the negotiated Purchase Agreement.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Timmy paid $800,000 cash for all of the assets of Bob’s Chicken Fried Steak Shack, Inc. (Bob’s). Timmy did not buy the stock of Bob’s; rather he bought all of Bob’s assets from Bob’s.

 

Here is a list of the physical assets that Timmy got for his $800,000, showing the stand-alone FMV of each category:***

 

  • Land & Building, $350,000
  • Furniture & Equipment, $160,000
  • Inventory, $15,000

 

Bob’s latest property tax appraisal from Dallas County showed the land value at $150,000, the building at $100,000, the furniture and equipment at $75,000.

 

  1. What is Timmy’s depreciable basis in the building?
  2. What is Timmy’s depreciable basis in the furniture and equipment?
  3. What amount will Timmy eventually record as COGS with respect to the purchased inventory?
  4. How much, if any, goodwill did Timmy purchase?

 

Address each item separately. (Each part must be correctly answered to earn a point for this item (3).)

 

*** These FMVs are as agreed and stated in the negotiated Purchase Agreement.

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