Developing the trade name of new product


Question 1: Doom Troopers Corporation purchases a patent from Judge Dredd Company on January 1, 2007, for $64,000. The patent has a remaining legal life of 16 years. Doom Troopers feels the patent will be useful for 10 years. Prepare Doom Troopers' journal entries to record the purchase of the patent and 2007 amortization.

Question 2: Dr. Robotnik's, Inc., spent $60,000 in attorney fees while developing the trade name of its new product, the Mean Bean Machine. Prepare the journal entries to record the $60,000 expenditure and the first year's amortization, using an 8-year life.

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Accounting Basics: Developing the trade name of new product
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