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FRA - CFA, FRM, PRM Exam Discussion Forum | EduPristine

FRA

pooja923
Good Student
Posts: 28
Joined: Fri Mar 11, 2016 11:38 am

FRA

Postby pooja923 » Fri May 13, 2016 7:58 am

The costs least likely to be included by the CFO as inventory are: Capitalized or Expensed cost? Why? and how?

edupristine
Finance Junkie
Posts: 915
Joined: Wed Apr 09, 2014 6:28 am

Re: FRA

Postby edupristine » Wed May 18, 2016 9:45 am

Hi Pooja

Expensed cost is Lower in operations(inventory). and in capitalized cost it will be higher because capitalized cost is defined as fixed asset.

pooja923
Good Student
Posts: 28
Joined: Fri Mar 11, 2016 11:38 am

Re: FRA

Postby pooja923 » Sat May 21, 2016 7:19 am


edupristine
Finance Junkie
Posts: 915
Joined: Wed Apr 09, 2014 6:28 am

Re: FRA

Postby edupristine » Sat May 21, 2016 9:10 am

Hi Pooja

because there are 20 team games in which only 12 games are going to play. so the calculation is:
(1,200 × $1,000 × 12/20) = $720,000

pooja923
Good Student
Posts: 28
Joined: Fri Mar 11, 2016 11:38 am

Re: FRA

Postby pooja923 » Wed May 25, 2016 3:16 am


edupristine
Finance Junkie
Posts: 915
Joined: Wed Apr 09, 2014 6:28 am

Re: FRA

Postby edupristine » Wed May 25, 2016 6:49 am

Hi Pooja
the correct answer is A
straight-line depreciation per financial reports = 500,000 / 10 = $50,000
tax depreciation = 500,000 / 5 = $100,000
temporary difference = 100,000 - 50,000 = $50,000
deferred tax liability will increase by $50,000 x 30% = $15,000


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