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Le 01/01/20X1, l'entreprise Chama inc. achte un brevet qui expire dans 15 ans au cot de 50 000 $. Par ailleurs, un acqureur s'engage lui

Le 01/01/20X1, l'entreprise Chama inc. achte un brevet qui expire dans 15 ans au cot de 50 000 $. Par ailleurs, un acqureur s'engage lui acheter ce brevet le 01/01/20X6 70 % de son cot. Chama inc. a l'intention de lui vendre le brevet dans les conditions prvues. Sachant que Chama inc. utilise la mthode de l'amortissement linaire pour toutes ses immobilisations incorporelles, quel est le montant de l'amortissement du brevet dans les comptes de Chama inc. en date du 31/12/20X1? a. 3 000 $ b. 1 000 $ c. 3 333 $ d. 7000 $ e. Aucune de ces rponses

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