On October 1, 2017, Mulcahy, Inc purchased a patent for $100,000 cash

Although the patent gives legal protection for 20 years, it is expected to be used for only eight years. Journalize the amortization expense for 2017. Assume straight-line amortization.
What will be an ideal response


Amortization Expense—Patent 3,125
Patent 3,125

Amortization expense = (Cost - Residual value) / Useful life
Amortization expense = $100,000 / 8 years = $12,500 x 3/12 = $3,125

Business

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