中级财务会计12单元.pptVIP

* Of the $50,000 excess of the fair value over book value of those net assets on Apex’s balance sheet, 75% is attributable to depreciable assets with the remaining useful life of 20 years. Wilmer, the investor, uses the straight-line method to depreciate similar owned assets. If Apex carried those net assets at their fair value on their financial statements, they would have to record additional depreciation expense, and Wilmer’s share of that additional depreciation expense would be $1,875 per year. To capture this income effect, Wilmer will impute that depreciation expense and include it as