Pina Technologies holds a valuable patent (No. 782) for Dance-o-matic, an electronic system that provides individualized, interactive dance instruction that also provides real-time feedback. Pina does not manufacture or sell the products and processes it develops. Instead, it conducts research and develops products and processes which it patents, and then assigns the patents to manufacturers on a royalty basis. Occasionally it sells a patent. The history of Pina’s patent number 782 is as follows. Date   Activity   Cost 2011–2012   Research conducted to develop Dance-o-matic   $542,000 Oct 2013   Design and construction of prototype   212,000 Feb 2014   Testing of models   65,600 Aug 2014   Costs (engineering and legal fees) associated with patent              application; patent granted September 30, 2014   50,400 Mar 2015   Engineering activity to advance the prototype to the              manufacturing stage   251,000 July 2016   Legal fees paid in unsuccessful attempt to broaden the              patent’s coverage   22,700 Oct 2018   Research and development activity to advance the              real-time feedback component   167,000 Jan 2021   Legal fees paid to successfully defend the patent against              a competitor   20,300 Pina assumed a useful life of 14 years when it received the initial patent. On January 1, 2019, it revised its useful life estimate downward to 6 remaining years. Amortization is computed for a full year if the cost is incurred prior to July 1, and no amortization for the year if the cost is incurred after June 30. The company’s year ends December 31. Compute the carrying value of patent No. 782 on each of the following dates: (a)   December 31, 2014   $ (b)   December 31, 2018   $ (c)   December 31, 2021   $

In the U.S. courts, those seeking to be compensated for damages due to environmental pollution must demonstrate that the emissions at issue caused the damages that are 1) presented. 2) demonstrate that the emissions at issue came from the specific defendant. 3) file an action within a specified period of time (typically 2-3 years). 4) all of the above.

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Sunland Downhill Bikes manufactures high quality custom mountain bikes which are sold to some of the best professional riders in the world. As its business continues to grow, it has agreed to purchase a competitor's business, Kusam Rides. Included in the terms of sale is a requirement for Sunland to maintain the accounts and notes payable of Kusam Rides. The carrying amounts and fair value of these identifiable assets and identifiable liabilities are: Inventory Equipment Buildings Accounts Payable Notes Payable Carrying Amount $40,600 121,800 348,000 Jan. 1 Fair Value $29,000 Date Account Titles and Explanation 121,800 406,000 (11,600) (11,600) (40,600) (40,600) $458,200 $504,600 The total carrying amount of $458,200 represents the net identifiable assets on Kusam Rides' financial statements. The total fair value of $504,600 represents the fair value of the net identifiable assets. Using the fair value information above, Sunland agreed to purchase the business for $580,000 on January…

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