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Klondike Construction Company is building a highway under a three-year construct

ID: 2427063 • Letter: K

Question

Klondike Construction Company is building a highway under a three-year construction contract. Klondike will receive $11,200,000 for building five miles of highway. Klondike estimates that it will incur $10,000,000 of costs before the contract is completed. At the end of year one, Klondike had incurred $3,000,000 of contract costs.

a. How much income from the contract must Klondike report for year one?

b. Assume Klondike incurs an additional $5,000,000 of costs during the second year. How much income should be reported for that year?

c. If Klondike incurs another $2,500,000 of costs in the third and final year of the contract, how much income must Klondike report for the third year.

d. Will Klondike receive or pay look-back interest? Explain.

Explanation / Answer

$260,000

The Klondike will receive interest back AS the computation reveals an overpayment.

Detail Amount Revenue $                                   11,200,000.00 Cost $                                   10,000,000.00 Profit $                                     1,200,000.00 1 Cost Incurred $                                     3,000,000.00 compleion of contract Cost incurred/total cost to incurred = 30% Income for 1 year total profit*%completion of work $                                        360,000.00 2 Additional cost incurred $                                     5,000,000.00 compleion of contract Cost incurred/total cost to incurred = 50% Income for 2 year total profit*%completion of work $                                        600,000.00 3 Additional cost incurred $                                     2,500,000.00 Total cost incurred in all 3 years $                                   10,500,000.00 Profit Revenue-cost $                                        700,000.00 Profit already recognised $                                        960,000.00 need to record Loss

$260,000