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Nous avons reçu un certain nombre de suggestions d'amélioration pour le simulateur Equity Curve. Comme certaines des personnes intéressées ne nous ont pas laissé d'adresse e-mail, nous suivons la mise en œuvre des réactions sur le forum
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2581. RMO 51-2024
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2583. wv real estate
2584. On January 1, 2022, Rapids Company purchased 80% of the outstanding shares of Mock Corporation at book value. The stockholders’ equity of Mock Corporation on this date showed: Ordinary shares — P4,560,000 and Retained Earnings — P3,920,000. Non-controlling interest is initially measured at fair value. On April 30, 2022, Rapids Company acquired a used machinery for P672,000 from Mock Corp. that was being carried in the latter’s books at P840,000. The asset still has a remaining useful life of 5 years. On the other hand, on August 31, 2022, Mock Corp. purchased an equipment that was already 20% depreciated from Rapids Co. for P2,760,000. The original cost of this equipment was P3,000,000 and had a remaining life of 8 years. Net income of Rapids Co. and Mock Corp. for 2022 amounted to P2,880,000 and P1,240,000. Dividends paid totaled to P920,000 and P420,000 for Rapids Co. and Mock Corp., respectively.
2585. 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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2587. 2400631279
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2590. プラダン 間仕切り DIY
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