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Tuesday, 07.01.2025, Calendar Week 02, 7th day of the year, 358 days remaining until EoY.

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We have received a number of suggestions for improvements to the Equity Curve Simulator. Since some of the interested parties did not leave us an email address, we are tracking the implementation of the feedback in the forum.

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4223. Boston Company acquired a patent right on July 1, 2021 for P500,000. The asset has a legal life of 15 years, but due to the rapidly changing technology, management estimated a useful life of only five years. On December 31, 2022, management was uncertain that the process could be economically feasible and decided to write down the patent to its recoverable amount of P150,000. Amortization will be taken over three years from that time. On January 1, 2024, after perfecting the related production process, the asset is now appraised at a sound value of P600,000. Furthermore, the estimated useful life is now believed to have extended by six more years. The company uses a straight-line method of amortization.

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CFDs are complex instruments and come with a high risk of losing money rapidly due to leverage. Between 74% and 89% of all retail investor accounts lose money when trading CFDs. You should consider whether you understand how CFDs work and whether you can afford to take the high risk of losing your money.

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