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Hemos recibido varias sugerencias para mejorar el Simulador de curvas de renta variable. Como algunos de los interesados no nos dejaron una dirección de correo electrónico, estamos siguiendo la aplicación de los comentarios en el foro.
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3106. On January 1, 2023, Angel acquired 80% of outstanding ordinary shares of Khianna at a gain on bargain purchase of P216,000. The following intercompany transactions occurred for between the two entities: On January 1, 2023, Khianna sold a land to Angel with a cost of P1,200,000 at a selling price of P1,320,000. The land was eventually sold by Angel to third persons during 2023. On January 1, 2023, Angel sold a white machinery to Khianna with a cost of P240,000 and accumulated depreciation of P48,000 at a selling price of P216,000. The machinery is already 4 years old at the date of sale. The residual value of white machinery is immaterial. On January 1, 2024, Angel sold a black machinery to Khianna at with a cost of P324,000 and accumulated depreciation of P291,600 at a selling price of P40,000. The machinery is already 45 years old at the date of sale. The residual value of black machinery is immaterial. For the year ended December 31, 2024, Angel reported net income of P1,060,000 while Khianna reported net income of P900,000 and distributed dividends of P480,000. What is the consolidated depreciation expense of machineries for 2024? D a. 57,390 b. 21,500 C. 44,000 d. 18,480 e. Answer not given
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