Determine the amount to be capitalized in an asset account for the purchase of the saw.

来源：百度知道 编辑：UC知道 时间：2024/04/28 05:40:47
Pine Logging Co. purchased an electronic saw to cut various types and sizes of logs. The saw had a list price of $160,000. The seller agreed to allow a 5 percent discount because Pine paid cash. Delivery terms were FOB shipping point. Freight cost amounted to $4,200. Pine had to hire an individual to operate the saw. Pine had to build a special platform to mount the saw. The cost of the platform was $2,500. The saw operator was paid an annual salary of $65,000. The cost of the company's theft insurance policy increased by $2,000 per year as a result of the acquisition of the saw. The saw had a four-year useful life and an expected salvage value of $10,000.

松树测井公司购买电子锯切各种类型和尺寸的日志。知道表中列了一个16万美元的产品。因为松树支付，现金卖方同意让5%的折扣。交货条件是FOB装运点。运费达4200美元。松树不得不雇用个人经营的锯。松树却建一个特殊的平台上。这个平台的成本是$2,500。看见了报务员总付65,000美元的年薪。对该公司的成本增加了偷盗保险政策的每年2000美元的收购的锯。认为四年的使用寿命和预计残值一万美金。