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Patent calculation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Patent calculation

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • October 31, 2021 at 12:32 pm #639556
    Nikitagarwal
    Participant
    • Topics: 154
    • Replies: 147
    • ☆☆☆

    Hi Sir,
    Hope you are well!
    Ques – is from BPP exam kit , “Dexterity Co” in that 4th question why have they only done 6/12 for the medical research done and not as a whole ? I mean the company itself is acquired at the mid year shouldnt it be half year ?

    November 7, 2021 at 9:23 am #640137
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    They are looking at the value of the patent, which is the $10 million it is worth. It is then amortised for the 6 months, hence the 6/12 applied to the annual amortisation over the eight years.

    Thanks

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