登录之后可查看解析

B is corrent. The requirement is to determine the amount Yellow should report as expense for the year. Per ASC Subtopic 350-4, software costs of $4,000,000 are considered to be at the preliminary project stage and should be expensed as incurred in the current year. The remaining $8,000,000 is capitalized and amortized over its four-year life ($8,000,000/4 years = $2,000,000 per year). The $50,000 spent on training employees is expensed during the current year. Therefore, the total amount expensed in the current year is $4,000,000 + $2,000,000 + $50,000 = $6,050,000, and this answer is correct.
A is incorrect. Per ASC Subtopic 350-4, software costs of $4,000,000 are considered to be at the preliminary project stage and should be expensed as incurred in the current year. The remaining $8,000,000 is capitalized and amortized over its four-year life ($8,000,000/4 years = $2,000,000 per year). The $50,000 spent on training employees is expensed during the current year. Therefore, the total amount expensed in the current year is $4,000,000 + $2,000,000 + $50,000 = $6,050,000.
C is incorrect. Per ASC Subtopic 350-4, software costs of $4,000,000 are considered to be at the preliminary project stage and should be expensed as incurred in the current year. The remaining $8,000,000 is capitalized and amortized over its four-year life ($8,000,000/4 years = $2,000,000 per year). The $50,000 spent on training employees is expensed during the current year. Therefore, the total amount expensed in the current year is $4,000,000 + $2,000,000 + $50,000 = $6,050,000.  
D is incorrect. Per ASC Subtopic 350-4, software costs of $4,000,000 are considered to be at the preliminary project stage and should be expensed as incurred in the current year. The remaining $8,000,000 is capitalized and amortized over its four-year life ($8,000,000/4 years = $2,000,000 per year). The $50,000 spent on training employees is expensed during the current year. Therefore, the total amount expensed in the current year is $4,000,000 + $2,000,000 + $50,000 = $6,050,000.