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E12-17 (Accounting for R&D Costs) Thomas More Company incurred the following cos

ID: 2464662 • Letter: E

Question

E12-17 (Accounting for R&D Costs) Thomas More Company incurred the following costs during the current year in connection with its research and development activities. Cost of equipment acquired that will have alternative uses in future R&D projects over the next 5 years (uses straight-line depreciation) $280,000 Materials consumed in R&D projects 59,000 Consulting fees paid to outsiders for R&D projects 100,000 Personnel costs of persons involved in R&D projects 128,000 Indirect costs reasonably allocable to R&D projects 50,000 Materials purchased for future R&D projects 34,000 Instructions Compute the amount to be reported as research and development expense by More on its current year income statement. Assume equipment is purchased at the beginning of the year.

Explanation / Answer

Cost of equipment acquired that will have alternative uses in future research and development projects over the next 5 years

(uses straight-line depreciation) . (280,000/5)=56,000                                                                             56,000

Materials consumed in research and development projects                                                                    59,000

Consulting fees paid to outsiders for research and development projects                                          100,000

Personnel costs of persons involved in research and development projects                                     128,000

Indirect costs reasonably allocable to research and development projects                                           50,000

393,000