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Wiley CPA Exam Review Problems And Solutions Vol 2 2011-2012 38th Edition O. Ray Whittington, Patrick R. Delaney - Solutions
No net deferred tax asset (i.e., deferred tax asset net of related valuation allowance) was recognized in the 2009 financial statements by the Chaise Company when a loss from discontinued operations was carried forward for tax purposes because it was more likely than not that none of this deferred
The amount of income tax applicable to transactions that are not reported in the continuing operations section of the income statement is computeda. By multiplying the item by the effective income tax rate.b. As the difference between the tax computed based on taxable income without including the
On December 31, 2010, Oak Co. recognized a receivable for taxes paid in prior years and refundable through the carryback of all of its 2010 operating loss. Also, Oak had a 2010 deferred tax liability derived from the temporary difference between tax and financial statement depreciation, which
At the most recent year-end, a company had a deferred income tax liability arising from accelerated depreciation that exceeded a deferred income tax asset relating to rent received in advance which is expected to reverse in the next year. Which of the following should be reported in the company’s
Because Jab Co. uses different methods to depreciate equipment for financial statement and income tax purposes, Jab has temporary differences that will reverse during the next year and add to taxable income. Deferred income taxes that are based on these temporary differences should be classified in
Thorn Co. applies ASC Topic 740, Income Taxes. At the end of 2010, the tax effects of temporary differences were as follows:Deferred tax assets (liabilities)Related asset classification Accelerated tax depreciation$(75,000) Noncurrent asset Additional costs in inventory for tax purposes 25,000
In 2010, Rand, Inc. reported for financial statement purposes the following items, which were not included in taxable income:Installment gain to be collected equally in 2011 through 2013 $1,500,000 Estimated future warranty costs to be paid equally in 2011 through 2013 2,100,000 There were no
Mobe Co. reported the following operating income(loss) for its first three years of operations:2008 $ 300,000 2009 (700,000)2010 1,200,000 For each year, there were no deferred income taxes, and Mobe’s effective income tax rate was 30%. In its 2009 income tax return, Mobe elected to carry back
Bishop Corporation began operations in 2008 and had operating losses of $200,000 in 2008 and $150,000 in 2009.For the year ended December 31, 2010, Bishop had pretax book income of $300,000. For the three-year period 2008 to 2010, assume an income tax rate of 40% and no permanent or temporary
Town, a calendar-year corporation incorporated in January 2008, experienced a $600,000 net operating loss(NOL) in 2010 due to a prolonged strike. Town never had a strike in the past that significantly affected its income and does not expect such a strike in the future. Additionally, there is no
Dix, Inc., a calendar-year corporation, reported the following operating income (loss) before income tax for its first three years of operations:2008 $100,000 2009 (200,000)2010 400,000 There are no permanent or temporary differences between operating income (loss) for financial and income tax
Leer Corp.’s pretax income in 2010 was $100,000. The temporary differences between amounts reported in the financial statements and the tax return are as follows:• Depreciation in the financial statements was $8,000 more than tax depreciation.• The equity method of accounting resulted in
Bart, Inc., a newly organized corporation, uses the equity method of accounting for its 30% investment in Rex Co.’s common stock. During 2010, Rex paid dividends of$300,000 and reported earnings of $900,000. In addition• The dividends received from Rex are eligible for the 80% dividends
Under current generally accepted accounting principles, which approach is used to determine income tax expense?a. Asset and liability approach.b. A “with and without” approach.c. Net of tax approach.d. Periodic expense approach.
On its December 31, 2010 balance sheet, Shin Co. had income taxes payable of $13,000 and a current deferred tax asset of $20,000 before determining the need for a valuation account. Shin had reported a current deferred tax asset of$15,000 at December 31, 2009. No estimated tax payments were made
Rein Inc. reported deferred tax assets and deferred tax liabilities at the end of 2009 and at the end of 2010. For the year ended 2010, Rein should report deferred income tax expense or benefit equal to thea. Decrease in the deferred tax assets.b. Increase in the deferred tax liabilities.c. Amount
Quinn Co. reported a net deferred tax asset of $9,000 in its December 31, 2009 balance sheet. For 2010, Quinn reported pretax financial statement income of $300,000.Temporary differences of $100,000 resulted in taxable income of $200,000 for 2010. At December 31, 2010, Quinn had cumulative taxable
Shear, Inc. began operations in 2010. Included in Shear’s 2010 financial statements were bad debt expenses of$1,400 and profit from an installment sale of $2,600. For tax purposes, the bad debts will be deducted and the profit from the installment sale will be recognized in 2011. The enacted tax
Deferred income tax expense?a. $350b. $300c. $120d. $ 35
Current income tax expense?a. $420b. $350c. $300d. $0
For the year ended December 31, 2010, Grim Co.’s pretax financial statement income was $200,000 and its taxable income was $150,000. The difference is due to the following:Interest on municipal bonds $70,000 Premium expense on keyman life insurance (20,000)Total $50,000 Grim’s enacted income
A deferred tax liability is computed usinga. The current tax laws, regardless of expected or enacted future tax laws.b. Expected future tax laws, regardless of whether those expected laws have been enacted.c. Current tax laws, unless enacted future tax laws are different.d. Either current or
At the end of year one, Cody Co. reported a profit on a partially completed construction contract by applying the percentage-of-completion method. By the end of year two, the total estimated profit on the contract at completion in year three had been drastically reduced from the amount estimated at
Orleans Co., a cash-basis taxpayer, prepares accrual basis financial statements. In its 2011 balance sheet, Orleans’deferred income tax liabilities increased compared to 2010. Which of the following changes would cause this increase in deferred income tax liabilities?I. An increase in prepaid
A temporary difference that would result in a deferred tax liability isa. Interest revenue on municipal bonds.b. Accrual of warranty expense.c. Excess of tax depreciation over financial accounting depreciation.d. Subscriptions received in advance.
Black Co., organized on January 2, 2010, had pretax accounting income of $500,000 and taxable income of$800,000 for the year ended December 31, 2010. The only temporary difference is accrued product warranty costs that are expected to be paid as follows:2011 $100,000 2012 50,000 2013 50,000 2014
West Corp. leased a building and received the $36,000 annual rental payment on June 15, 2010. The beginning of the lease was July 1, 2010. Rental income is taxable when received. West’s tax rates are 30% for 2010 and 40% thereafter.West had no other permanent or temporary differences.West
In its December 31, 2010 balance sheet, what should Zeff report as deferred income tax liability?a. $2,000b. $4,000c. $6,000d. $8,000
In its 2010 income statement, what amount should Zeff report as income tax expense—current portion?a. $52,000b. $56,000c. $62,000d. $64,000
Mill, which began operations on January 1, 2008, recognizes income from long-term construction contracts under the percentage-of-completion method in its financial statements and under the completed-contract method for income tax reporting. Income under each method follows:Year Completed-contract
On June 30, 2010, Ank Corp. prepaid a $19,000 premium on an annual insurance policy. The premium payment was a tax deductible expense in Ank’s 2010 cash basis tax return. The accrual basis income statement will report a$9,500 insurance expense in 2010 and 2011.Ank’s income tax rate is 30% in
Tower Corp. began operations on January 1, 2009. For financial reporting, Tower recognizes revenues from all sales under the accrual method. However, in its income tax returns, Tower reports qualifying sales under the installment method. Tower’s gross profit on these installment sales under each
For the year ended December 31, 2010, Tyre Co. reported pretax financial statement income of $750,000. Its taxable income was $650,000. The difference is due to accelerated depreciation for income tax purposes. Tyre’s effective income tax rate is 30%, and Tyre made estimated tax payments during
Pine Corp.’s books showed pretax income of $800,000 for the year ended December 31, 2010. In the computation of federal income taxes, the following data were considered:Gain on an involuntary conversion $350,000(Pine has elected to replace the property within the statutory period using total
Dunn Co.’s 2010 income statement reported $90,000 income before provision for income taxes. To compute the provision for federal income taxes, the following 2010 data are provided:Rent received in advance $16,000 Income from exempt municipal bonds 20,000 Depreciation deducted for income tax
Which of the following differences would result in future taxable amounts?a. Expenses or losses that are deductible after they are recognized in financial income.b. Revenues or gains that are taxable before they are recognized in financial income.c. Expenses or losses that are deductible before
Temporary differences arise when revenues are taxable After they are recognized in financial income Before they are recognized in financial incomea. Yes Yesb. Yes Noc. No Nod. No Yes
Caleb Corporation has three financial statement elements for which the December 31, 2010 book value is different than the December 31, 2010 tax basis Book value Tax basis Difference Equipment $200,000 $120,000 $80,000 Prepaid officers insurance policy 75,000 0 75,000 Warranty liability 50,000 0
Among the items reported on Cord, Inc.’s income statement for the year ended December 31, 2010, were the following:Payment of penalty $ 5,000 Insurance premium on life of an officer with Cord as owner and beneficiary 10,000 Temporary differences amount toa. $0b. $ 5,000c. $10,000d. $15,000
Justification for the method of determining periodic deferred tax expense is based on the concept ofa. Matching of periodic expense to periodic revenue.b. Objectivity in the calculation of periodic expense.c. Recognition of assets and liabilities.d. Consistency of tax expense measurements with
Under IFRS what is the interest rate used by lessees to capitalize a finance lease when the implicit rate cannot be determined?a. The prime rate.b. The lessor’s published rate.c. The lessee’s average borrowing rate.d. The lessee’s incremental borrowing rate.
Which of the following is not true regarding lease accounting under IFRS?a. Lease payments under operating leases are recognized on a straight-line basis over the life of the lease.b. Leases are classified as either operating or finance leases by both the lessee and the lessor.c. For a finance
Santiago Corp. signs an agreement to lease land and a building for 20 years. At the end of the lease, the property will not transfer to Santiago. The life of the building is estimated to be 20 years. Santiago prepares its financial statements in accordance with IFRS. How should Santiago account for
Morgan Corp. signs a lease to rent equipment for ten years. The lease payments of $10,000 per year are due on January 2 each year. At the end of the lease term, Morgan may purchase the equipment for $50. The equipment is estimated to have a useful life of 12 years. Morgan prepares its financial
On January 1, 2008, Belkor entered into a 10-year capital lease for equipment. On December 1, 2011, Belkor terminates the capital lease and incurs a $20,000 loss. How should Belkor recognize the lease termination on their financial statements?a. Recognize a $20,000 loss in 2011 as a discontinued
In January 2009, Hopper Corp. signed a capital lease for equipment with a term of twenty years. In 2011, Hopper negotiated a modification to a capital lease that resulted in the lease being reclassified as an operating lease. Hopper calculated the company had a gain of $8,000 on the lease
On January 1, 2009, Goliath entered into a five-year operating lease for equipment. In January 2011, Goliath decided that it no longer needs the equipment and terminates the contract by paying a penalty of $3,000. How should Goliath account for the lease termination costs?a. Recognize $3,000
Able sold its headquarters building at a gain, and simultaneously leased back the building. The lease was reported as a capital lease. At the time of sale, the gain should be reported asa. Operating income.b. An extraordinary item, net of income tax.c. A separate component of stockholders’
In a sale-leaseback transaction, the seller-lessee has retained the property. The gain on the sale should be recognized at the time of the sale-leaseback when the lease is classified as a(n)Capital lease Operating leasea. Yes Yesb. No Noc. No Yesd. Yes No
On January 1, 2011, Hooks Oil Co. sold equipment with a carrying amount of $100,000, and a remaining useful life of ten years, to Maco Drilling for $150,000. Hooks immediately leased the equipment back under a ten-year capital lease with a present value of $150,000 and will depreciate the equipment
On June 30, 2011, Lang Co. sold equipment with an estimated useful life of eleven years and immediately leased it back for ten years. The equipment’s carrying amount was$450,000; the sale price was $430,000; and the present value of the lease payments, which is equal to the fair value of the
On December 31, 2011, Parke Corp. sold Edlow Corp.an airplane with an estimated remaining useful life of ten years. At the same time, Parke leased back the airplane for three years. Additional information is as follows:Sales price $600,000 Carrying amount of airplane at date of sale $100,000
The following information pertains to a sale and leaseback of equipment by Mega Co. on December 31, 2011:Sales price $400,000 Carrying amount $300,000 Monthly lease payment $3,250 Present value of lease payments $36,900 Estimated remaining life 25 years Lease term 1 year Implicit rate 12%What
On December 31, 2011, Lane, Inc. sold equipment to Noll, and simultaneously leased it back for twelve years.Pertinent information at this date is as follows:Sales price $480,000 Carrying amount 360,000 Estimated remaining economic life 15 years At December 31, 2011, how much should Lane report as
Cott, Inc. prepared an interest amortization table for a five-year lease payable with a bargain purchase option of$2,000, exercisable at the end of the lease. At the end of the five years, the balance in the leases payable column of the spreadsheet was zero. Cott has asked Grant, CPA, to review the
On January 1, 2011, West Co. entered into a ten-year lease for a manufacturing plant. The annual minimum lease payments are $100,000. In the notes to the December 31, 2012 financial statements, what amounts of subsequent years’ lease payments should be disclosed?Amount for appropriate required
On January 1, 2011, Harrow Co. as lessee signed a fiveyear noncancelable equipment lease with annual payments of $100,000 beginning December 31, 2011. Harrow treated this transaction as a capital lease. The five lease payments have a present value of $379,000 at January 1, 2011, based on interest
The lessee should amortize the capitalizable cost of the leased asset in a manner consistent with the lessee’s normal depreciation policy for owned assets for leases that Contain a bargain purchase option Transfer ownership of the property to the lessee by the end of the lease terma. No Nob. No
On January 2, 2011, Nori Mining Co. (lessee) entered into a five-year lease for drilling equipment. Nori accounted for the acquisition as a capital lease for $240,000, which includes a $10,000 bargain purchase option. At the end of the lease, Nori expects to exercise the bargain purchase
On January 2, 2011, Cole Co. signed an eight-year noncancelable lease for a new machine, requiring $15,000 annual payments at the beginning of each year. The machine has a useful life of twelve years, with no salvage value.Title passes to Cole at the lease expiration date. Cole uses straight-line
A lessee had a ten-year capital lease requiring equal annual payments. The reduction of the lease liability in year two should equala. The current liability shown for the lease at the end of year one.b. The current liability shown for the lease at the end of year two.c. The reduction of the lease
A six-year capital lease expiring on December 31 specifies equal minimum annual lease payments. Part of this payment represents interest and part represents a reduction in the net lease liability. The portion of the minimum lease payment in the fifth year applicable to the reduction of the net
A six-year capital lease entered into on December 31, 2011, specified equal minimum annual lease payments due on December 31 of each year. The first minimum annual lease payment, paid on December 31, 2011, consists of which of the following?Interest expense Lease liabilitya. Yes Yesb. Yes Noc. No
At the inception of a capital lease, the guaranteed residual value should bea. Included as part of minimum lease payments at present value.b. Included as part of minimum lease payments at future value.c. Included as part of minimum lease payments only to the extent that guaranteed residual value is
For a capital lease, the amount recorded initially by the lessee as a liability should normallya. Exceed the total of the minimum lease payments.b. Exceed the present value of the minimum lease payments at the beginning of the lease.c. Equal the total of the minimum lease payments.d. Equal the
In the long-term liabilities section of its balance sheet at December 31, 2011, Mene Co. reported a capital lease obligation of $75,000, net of current portion of $1,364. Payments of $9,000 were made on both January 2, 2012, and January 2, 2013. Mene’s incremental borrowing rate on the date of
On December 31, 2011, Roe Co. leased a machine from Colt for a five-year period. Equal annual payments under the lease are $105,000 (including $5,000 annual executory costs) and are due on December 31 of each year. The first payment was made on December 31, 2011, and the second payment was made on
Oak Co. leased equipment for its entire nine-year useful life, agreeing to pay $50,000 at the start of the lease term on December 31, 2011, and $50,000 annually on each December 31 for the next eight years. The present value on December 31, 2011, of the nine lease payments over the lease term,
On December 30, 2011, Rafferty Corp. leased equipment under a capital lease. Annual lease payments of$20,000 are due December 31 for ten years. The equipment’s useful life is ten years, and the interest rate implicit in the lease is 10%. The capital lease obligation was recorded on December 30,
On January 1, 2011, Babson, Inc. leased two automobiles for executive use. The lease requires Babson to make five annual payments of $13,000 beginning January 1, 2011.At the end of the lease term, December 31, 2015, Babson guarantees the residual value of the automobiles will total$10,000. The
East Company leased a new machine from North Company on May 1, 2011, under a lease with the following information:Lease term 10 years Annual rental payable at beginning of each lease year $40,000 Useful life of machine 12 years Implicit interest rate 14%Present value of an annuity of one in advance
Neal Corp. entered into a nine-year capital lease on a warehouse on December 31, 2011. Lease payments of$52,000, which includes real estate taxes of $2,000, are due annually, beginning on December 31, 2012, and every December 31 thereafter. Neal does not know the interest rate implicit in the
Robbins, Inc. leased a machine from Ready Leasing Co.The lease qualifies as a capital lease and requires ten annual payments of $10,000 beginning immediately. The lease specifies an interest rate of 12% and a purchase option of$10,000 at the end of the tenth year, even though the ma476 chine’s
On January 1, 2011, Day Corp. entered into a ten-year lease agreement with Ward, Inc. for industrial equipment.Annual lease payments of $10,000 are payable at the end of each year. Day knows that the lessor expects a 10% return on the lease. Day has a 12% incremental borrowing rate.The equipment is
On December 31, 2011, Day Co. leased a new machine from Parr with the following pertinent information:Lease term 6 years Annual rental payable at beginning of each year $50,000 Useful life of machine 8 years Day’s incremental borrowing rate 15%Implicit interest rate in lease (known by Day)
Lease M does not contain a bargain purchase option, but the lease term is equal to 90% of the estimated economic life of the leased property. Lease P does not transfer ownership of the property to the lessee at the end of the lease term, but the lease term is equal to 75% of the estimated economic
In a lease that is recorded as a sales-type lease by the lessor, interest revenuea. Should be recognized in full as revenue at the lease’s inception.b. Should be recognized over the period of the lease using the straight-line method.c. Should be recognized over the period of the lease using the
The excess of the fair value of leased property at the inception of the lease over its cost or carrying amount should be classified by the lessor asa. Unearned income from a sales-type lease.b. Unearned income from a direct-financing lease.c. Manufacturer’s or dealer’s profit from a sales-type
Howe Co. leased equipment to Kew Corp. on January 2, 2011, for an eight-year period expiring December 31, 2018. Equal payments under the lease are $600,000 and are due on January 2 of each year. The first payment was made on January 2, 2011. The list selling price of the equipment is $3,520,000 and
Peg Co. leased equipment from Howe Corp. on July 1, 2011 for an eight-year period expiring June 30, 2019. Equal payments under the lease are $600,000 and are due on July 1 of each year. The first payment was made on July 1, 2011.The rate of interest contemplated by Peg and Howe is 10%.The cash
On January 1, 2010, JCK Co. signed a contract for an eight-year lease of its equipment with a ten-year life. The present value of the sixteen equal semiannual payments in advance equaled 85% of the equipment’s fair value. The contract had no provision for JCK, the lessor, to give up legal
Glade Co. leases computer equipment to customers under direct-financing leases. The equipment has no residual value at the end of the lease and the leases do not contain bargain purchase options. Glade wishes to earn 8% interest on a five-year lease of equipment with a fair value of$323,400. The
A lessee incurred costs to construct office space in a leased warehouse. The estimated useful life of the office is ten years. The remaining term of the nonrenewable lease is fifteen years. The costs should bea. Capitalized as leasehold improvements and depreciated over fifteen years.b. Capitalized
During January 2011, Vail Co. made long-term improvements to a recently leased building. The lease agreement provides for neither a transfer of title to Vail nor a bargain purchase option. The present value of the minimum lease payments equals 85% of the building’s market value, and the lease
On January 1, 2009, Nobb Corp. signed a twelve-year lease for warehouse space. Nobb has an option to renew the lease for an additional eight-year period on or before January 1, 2013. During January 2011, Nobb made substantial improvements to the warehouse. The cost of these improvements was
On January 2, 2011, Ral Co. leased land and building from an unrelated lessor for a ten-year term. The lease has a renewal option for an additional ten years, but Ral has not reached a decision with regard to the renewal option. In early January of 2011, Ral completed the following improvements to
Star Co. leases a building for its product showroom.The ten-year nonrenewable lease will expire on December 31, 2016. In January 2011, Star redecorated its showroom and made leasehold improvements of $48,000. The estimated useful life of the improvements is eight years.Star uses the straight-line
On December 1, 2011, Clark Co. leased office space for five years at a monthly rental of $60,000. On the same date, Clark paid the lessor the following amounts:First month’s rent $ 60,000 Last month’s rent 60,000 Security deposit (refundable at lease expiration) 80,000 Installation of new walls
A twenty-year property lease, classified as an operating lease, provides for a 10% increase in annual payments every five years. In the sixth year compared to the fifth year, the lease will cause the following expenses to increase Rent Interesta. No Yesb. Yes Noc. Yes Yesd. No No
On January 1, 2011, Mollat Co. signed a seven-year lease for equipment having a ten-year economic life. The present value of the monthly lease payments equaled 80% of the equipment’s fair value. The lease agreement provides for neither a transfer of title to Mollat nor a bargain purchase option.
On July 1, 2011, South Co. entered into a ten-year operating lease for a warehouse facility. The annual minimum lease payments are $100,000. In addition to the base rent, South pays a monthly allocation of the building’s operating expenses, which amounted to $20,000 for the year ended June 30,
On January 1, 2011, Park Co. signed a ten-year operating lease for office space at $96,000 per year. The lease included a provision for additional rent of 5% of annual company sales in excess of $500,000. Park’s sales for the year ended December 31, 2011, were $600,000. Upon execution of the
As an inducement to enter a lease, Arts, Inc., a lessor, grants Hompson Corp., a lessee, nine months of free rent under a five-year operating lease. The lease is effective on July 1, 2011 and provides for monthly rental of $1,000 to begin April 1, 2012. In Hompson’s income statement for the year
Quo Co. rented a building to Hava Fast Food. Each month Quo receives a fixed rental amount plus a variable rental amount based on Hava’s sales for that month. As sales increase so does the variable rental amount, but at a reduced rate. Which of the following curves reflects the monthly rentals
As an inducement to enter a lease, Graf Co., a lessor, granted Zep, Inc., a lessee, twelve months of free rent under a five-year operating lease. The lease was effective on January 1, 2011, and provides for monthly rental payments to begin January 1, 2012. Zep made the first rental payment on
On January 1, 2011, Glen Co. leased a building to Dix Corp. under an operating lease for a ten-year term at an annual rental of $50,000. At inception of the lease, Glen received$200,000 covering the first two years’ rent of$100,000 and a security deposit of $100,000. This deposit will not be
On July 1, 2009, Gee, Inc. leased a delivery truck from Marr Corp. under a three-year operating lease. Total rent for the term of the lease will be $36,000, payable as follows:12 months at $ 500 = $ 6,000 12 months at $ 750 = 9,000 12 months at $1,750 = 21,000 All payments were made when due. In
On January 1, 2011, Wren Co. leased a building to Brill under an operating lease for ten years at $50,000 per year, payable the first day of each lease year. Wren paid $15,000 to a real estate broker as a finder’s fee. The building is depreciated$12,000 per year. For 2011, Wren incurred insurance
Wall Co. leased office premises to Fox, Inc. for a fiveyear term beginning January 2, 2011. Under the terms of the operating lease, rent for the first year is $8,000 and rent for years two through five is $12,500 per annum. However, as an inducement to enter the lease, Wall granted Fox the first
Rapp Co. leased a new machine to Lake Co. on January 1, 2011. The lease is an operating lease and expires on January 1, 2016. The annual rental is $90,000. Additionally, on January 1, 2011, Lake paid $50,000 to Rapp as a lease bonus and $25,000 as a security deposit to be refunded upon expiration
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