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Equipment that cost $660,000 and has accumulated depreciation of $300,000 is exc

ID: 2512903 • Letter: E

Question

Equipment that cost $660,000 and has accumulated depreciation of $300,000 is exchanged for equipment with a fair value of $480,000 and $120,000 cash is received. The exchange lacked commercial substance.

**PLEASE SHOW YOUR WORK**

110.     The gain to be recognized from the exchange is

a.   $48,000

b.   $60,000

c.   $180,000

d.   $240,000

Equipment that cost $660,000 and has accumulated depreciation of $300,000 is exchanged for equipment with a fair value of $480,000 and $120,000 cash is received. The exchange lacked commercial substance.

**PLEASE SHOW YOUR WORK**

111.     The new equipment should be recorded at

a.   $480,000.

b.   $360,000.

c.   $300,000.

d.   $288,000.

Explanation / Answer

110.d.$240,000

Explanation:

Net value of equipment is $ 360,000

(660,000-300,000)

Fair value of exchange equipment $480,000

Cash received $120,000

Gain to be recognised from the exchange is $240,000

($480,000 +$120,000-360,000)

111.a. $480,000

New equipment should be recorded at fair value of exchanged equipment