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9 10 Stor Tool & Manufacturing Company, located in Meadville, PA, provides component machining for robotics, drones, vision systems, and special machines and assemblies for

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9 10 Stor Tool & Manufacturing Company, located in Meadville, PA, provides component machining for robotics, drones, vision systems, and special machines and assemblies for the aerospace, military commercial, automotive, and medical industries. Assume the company has five different intangible assets to be accounted for and reported on the financial statements. The management is concerned about the amortization of the cost of each of these intangibles. Facts about each intangible follow. a. Patent. The company purchased a potent for a new tool at a cash cost of 570 200 on January 1, 2020. The patent has an estimated useful life of 13 years b. Copyright. On January 1, 2020, the company purchased a copyright for $28.000 cash. It is estimated that the copyrighted term will have no value by the end of 10 years c. Franchise. The company obtained a franchise from H&H Tool Company to make and distribute a special item for the automotive industry. It obtained the franchise on January 1 2020. at a cash cost of $15,500 for a 10-year period. License. On January 1, 2019the company secured a license from the city to operate a special service for a period of five years. Total cash expended to obtain the license was $15.300 e. Goodwill. The company purchased another business in January 2017 for a cash lump sum of $10,000 Included in the purchase price was "Goodwill. $51.000. Company executives stated that the goodwill is an important long-lived set to us. It has an indefinite fe Dent Required: 1 Compute the amount of amortization that should be recorded for each intangible asset at the end of the annual accounting period. December 31, 2020 Paint Certi Franchise du Goodwill 2. Determine the book value of each intang ble asset on December 31, 2021 Book Value Dec 31, 2021 Punt Copyright Franchise e Good Toubka 3. Assume that on January 2, 2022. the copyrighted item was impaired in its ability to continue to produce strong revenues. The other intangible assets were not affected. Stor estimated that the copyright would be able to produce future cash flow of $20,300. The four value of the copyright was determined to be $19,300. Compute the amount. If any of the impairment loss to be recorded

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