Hello, the questions are ate all about intangible assets and R&D costs. The datas are in a paragraph form and the questions are different from each other. Kindly provide the solutions of how you get the answers. Thank you.

1.On January 1, 2017, Harrell Company signed a 12-year lease for warehouse space. The entity has an option to renew the lease for an additional 8-year period on or before January 1, 2020. During January 2019, Harrell made substantial improvement to the warehouse. The cost of the improvement was P1,080,000 with an estimated useful life of 15 years. On December 31, 2019, the entity intended to exercise the renewal option. The entity has taken a full year depreciation on this leasehold improvement for 2019. On December 31, 2019, what is the carrying amount of the leasehold improvement?

2.On January 1, 2017, Greenhouse Company signed an eight-year lease for office space. The entity has an option to renew the lease for an additional four-year period on or before January 1, 2024. During January 2019, two years after occupying the leased premises, the entity made general improvement to the premises costing P7,200,000 and having an estimated useful life of ten years. On December 31, 2019, Greenhouse's intention as to exercise of the renewal option is uncertain because this will depend upon future office space requirement. A full year depreciation expense is taken for the current year. What amount should be recorded as depreciation of leasehold improvement for the current year?

3.Perenyi Company, a major winery, started construction of a new facility in Palawan. The entity incurred the following costs in conjunction with the start-up activities of the new facility: Production equipment 16,300,000; Travel costs of salaried employees 800,000; Licensing and other fees in securing patent 280,000; Training of local employees for production and maintenance operations 2,400,000; Advertising costs 1,700,000. How much is expensed?

4.On January 1, 2019, Miklos Company purchased a patent with a cost of P10,400,000 and a useful life of 10 years. On December 31, 2020, the company determined that impairment indicators were present. The FVLCOD of the patent was estimated to be P7,200,000 while the VIU is estimated at P7,600,000. What amount should be recorded as impairment loss for 2020?

5.At year end, Leonardrose Company showed the following account balances : Patent 1,000,000; Deposit with advertising agency used to promote goodwill 800,000; Bond sinking fund 2,000,000; Excess of cost over FV of Identifiable net assets of acquired company 8,000,000; Trademark 1,800,000. What total amount should be reported as intangible assets?

6.Ophelie Company acquired a trademark relating to the introduction of a new manufacturing process. The entity incurred the following costs : Cost of trademark 7,000,000; Expenditure on promoting the new product 100,000; Employee benefits relating to the testing of the proper functioning of the new process 400,000. What total cost should be capitalized as intangible assets ?

7.On January 1, 2019, Bonjour Company purchases a patent with a cost of P5,200,000 and a useful life of 10 years. On December 31, 2020, the company determined that impairment indicators were present. The FVLCOD of the patent was estimated to be P4,100,000 while the VIU is estimated at P4,200,000. What amount should be recorded as impairment loss for 2020?

8.HIJ Company is an entity that provides engineering and operational support services to aircraft manufacturers. The entity received a confirmed order from an aircraft manufacturer to develop a new design for ducting the air conditioning of an aircraft. The entity incurred the following expenditures in the current year in pursuance of a project for the air conditioner duct: Salaries of engineers, consultants and technicians 800,000; Cost of developing the duct and producing the test model 1,000,000; Additional cost for revising the ducting process to ensure that product could be introduced in the market 1,200,000; Cost of developing the first model or prototype and testing it with air conditioners to ensure comparability 200,000; Cost of conference for the introduction of this new project 300,000. IJH Company incurred the following research and development costs in the current year: Equipment acquired for use in various research and development projects 1,950,000; Depreciation on the equipment 270,000; Materials used 400,000; Compensation costs of personnel 1,000,000; Outside consulting fees 300,000; Indirect costs appropriately allocated 500,000. JHI Company incurred the following costs during the current year: Modification to the formulation of a chemical product 270,000; Troubleshooting in connection with breakdowns during commercial production 300,000; Design of tools, jigs, molds and dies involving new technology 340,000; Seasonal or other periodic design changes to existing products 370,000Laboratory research aimed at discovery of new technology 430,000. What amount should be reported as research and development expense in the current year for HIJ, IJH and JHI, RESPECTIVELY? (answers should be separated by semi-colon; no space)

9.During the current year, KLM Company incurred the following costs: Research and development services performed by another entity for KLM Company 300,000; Design, construction and testing of preproduction prototype and model 400,000Testing in search for new product or process alternative 350,000; LMK Company incurred the following research and development costs during the current year: Equipment purchased for current and future projects 200,000; Equipment purchased for current project only 400,000; Research and development salaries of current project 800,000; Legal fees to obtain patent 100,000; Material and labor costs for prototype product 1,200,000. The equipment has a five-year useful life and is depreciated using the straight line. MKL Company incurred the following costs during the current year: Direct costs of doing contract research and development work for the government to be reimbursed by the government unit 800,000; Research and development costs not included above were: Depreciation 600,000; Salaries 1,400,000; Indirect costs appropriately allocated 400,000; Materials 360,000. What amount should be recognized as research and development expense in the current year for KLM, LMK and MKL, RESPECTIVELY? (answers should be separated by semi-colon; no space)

10.NOP Company made the following expenditures relating to product Y: Legal costs to file a patent on Product Y. Production of the finished product would not have been undertaken without the patent. 100,000; Special equipment to be used solely for development of product Y. The equipment has no other use and has an estimated useful life of four years 1,200,000; Labor and material costs incurred in producing a prototype 4,000,000; Cost of testing the prototype 1,600,000. OPN Company incurred the following costs during the current year: Design of tools, jigs, molds, and dies involving new technology. 250,000; Modification of the formulation of a process 320,000; Troubleshooting in connection with breakdowns during commercial production. 200,000; Adaptation of an existing capability to a particular customer's need as part of a continuing commercial activity. 220,000. PNO Company incurred the following costs related to a new solar-powered car: Salaries of laboratory employees researching how to build the new car 5,000,000; Legal fees for the patent application for the new car. 400,000; Engineering follow-up during the early stage of commercial production during the current year. 1,000,000; Marketing research to promote the new car. 600,000; Design, testing and construction of a prototype. 8,000,000. What amount should be reported as research and development expense in the current year by NOP, OPN and PNO, RESPECTIVELY? (answers should be separated by semi-colon;no space)