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1、Ex.14–1Apr.15IncomeTaxExpense70,000Cash70,000June15IncomeTaxExpense70,000Cash70,000Sept.15IncomeTaxExpense70,000Cash70,000Dec.31IncomeTaxExpense150,000*IncomeTaxPayable40,000DeferredIncomeTaxPayable110,000***[($900,000×40%)–(3×$70,000)]=$150,000**[($800,000×40%)–(3×$70,000)]=$110,000Jan.
2、15IncomeTaxPayable110,000Cash110,000Ex.14–22005Dec.31IncomeTaxExpense920,000DeferredIncomeTaxPayable120,000*IncomeTaxPayable800,000***$300,000×40%=$120,000**$2,000,000×40%=$800,0002006Dec.31IncomeTaxExpense880,000DeferredIncomeTaxPayable120,000IncomeTaxPayable1,000,000****$2,500,000×40%=
3、$1,000,000Ex.14–3a.Depreciationexpenseperyear:=$8,000,000peryearDecember31,2006netbookvalue(carryingvalue)priortoimpairmentadjustment:Fiberopticnetworkcost$100,000,000Lessaccumulateddepreciation16,000,000Fiberopticnetbookvalue$84,000,000b.2006Dec.31LossfromFixedAssetImpairment39,000,000*
4、FixedAssets—FiberOpticNetwork39,000,000*$84,000,000–$45,000,000c.Balancesheet:Fixedassets—Fiberopticnetwork$61,000,000*Lessaccumulateddepreciation16,000,000Fixedassets—Fiberopticnetworknetbookvalue$45,000,000*$100,000,000–$39,000,000Ex.14–4a.2006Dec.31LossfromFixedAssetImpairment99,000,0
5、00FixedAssets—BuildingsandImprovements80,000,000FixedAssets—Land8,000,000FixedAssets—Equipment11,000,000b.OnDecember31,2006,managementdeterminedthatoneoftheresortpropertieswaspermanentlyimpairedduetothediscoveryofanadjacenttoxicchemicalwastesite.Bookingstothispropertyhavedroppedsignifica
6、ntly,anditwasdeterminedthatthepropertyhadtoabandoned.Asaresult,a$99millionassetimpairmentlosswasrecognizedin2006,reflectingthefairvalueofassetsassociatedwiththissite,asdetailedinthefollowingtable:Buildingsandimprovements$80,000,000Land8,000,000Equipment11,000,000Totalimpairment$99,000,00
7、0Ex.14–5a.2006Dec.31LossfromFixedAssetImpairment15,000,000*FixedAssets—Tractor-Trailers15,000,000*($34,000,000–$9,000,000)×60%Dec.31RestructuringCharge650,000*EmployeeTerminationObligation650,000*65employees×$10,000b.December31,2006balancesheetdisclosures:Fixedassets:Trac
