Q5BE

Question

BE5-5 (L03) Crane Corporation has the following accounts included in its December 31, 2017, trial balance: Equity Investments (trading) \(21,000, Goodwill \)150,000, Prepaid Insurance \(12,000, Patents \)220,000, and Franchises $130,000. Prepare the intangible assets section of the balance sheet.

Step-by-Step Solution

Verified
Answer

Total intangible assets of the business entity total $500,000.

1Step 1: Definition of Intangible Assets

The business’s resources that cannot be seen and touched are intangible assets. Even they do not have any physical existence; they provide an inflow of benefits to the business entity.

2Step 2: Intangible Asset Section

Particular

Amount $

Goodwill

$150,000

Patent

220,000

Franchises

130,000

Total intangible assets

$500,000