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Valley Inc

Question 108

Multiple Choice

Valley Inc.purchases a patent costing $45,000 with a remaining useful life of 15 years.How would the company record the adjusting entry to record the amortization of this patent at the end of each of the years in its useful life?


A) Debit Patents for $45,000 and credit Cash for $45,000.
B) Debit Patent Expense for $3,000 and credit Patents for $10,000.
C) Debit Amortization Expense-Patents for $3,000 and credit Accumulated Amortization-Patents for $3,000.
D) Debit Accumulated Amortization-Patents for $10,000 and credit Amortization Expense-Patents for $10,000.
E) Debit Research and Development Expense for $3,000 and credit Cash for $3,000.

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