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Milano Gallery purchases the copyright on a painting for $360,000 on January 1. The copyright is...

Milano Gallery purchases the copyright on a painting for $360,000 on January 1. The copyright is good for 12 more years. The company plans to sell prints for 19 years.
  
Prepare entries to record the purchase of the copyright on January 1 and its annual amortization on December 31.
  

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Answer #1
Jan 1 Copyright 360,000
Cash 360,000
Dec 31 Amortization expense - Copyright 30,000
Accumulated amortization - Copyright 30,000

360,000/12

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