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Amortization of a premium increases bond interest expense, while amortization of a di
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更多“Amortization of a premium incr…”相关的问题
Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
A company has equipment with an original cost of $850,000, accumulated amortization of $300,000 and 5 years of estimated remaining useful life. Due to a change in market conditions the company now estimates that the equipment will only generate cash flows of $80,000 per year over its remaining useful life. The company’s incremental borrowing rate is 8 percent. Which of the following statements concerning impairment and future return on assets (ROA) is most accurate？ The asset is:
A. impaired and future ROA increases.
B. impaired and future ROA decreases.
C. not impaired and future ROA increases.
A.PR固定，部分P波后无QRS波
B.PR间期逐渐延长至QRS脱落
C.PR间期延长，PR≥0.20秒
D.PR间期缩短，QRS增宽且有δ波
E.PR间期逐渐缩短
