Kaye Company acquired 100% of Fiore Company on January 1, 2018. Kaye paid $1,000 excess consideration over book value, which is being amortized at $20 per year. There was no goodwill in the combination. Fiore reported net income of $400 in 2018 and paid dividends of $100.Assume the initial value method is applied. How much equity income will Kaye report on its internal accounting records as a result of Fiore's operations? 

A. $400
B. $100
C. $210
D. $300
E. $380


Answer: B

Business

You might also like to view...

Refer to the following bank reconciliation.

Business

A company is financed with 60% equity and 40% debt. The cost of equity of 12.5% and the cost of debt is 8.5%. The tax rate is 35%. What is the firm’s WACC?

What will be an ideal response?

Business

What is the application of big data analytics to smaller data sets in near-real or real-time in order to solve a problem or create business value?

A. Analysis paralysis B. Outlier C. Fast data D. Cube

Business

What are internationally segmented capital markets?

What will be an ideal response?

Business