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On March 1, 2013, Beldon Corporation purchased land as a factory site for $54000

ID: 2467109 • Letter: O

Question

On March 1, 2013, Beldon Corporation purchased land as a factory site for $54000. An old building on the property was demolished, and construction began on a new building that was completed on December 15, 2013. Costs incurred during this period are listed below:

Demolition of old building $3500

Architect's fees for new building $13000

Legal fees for title investigation of land $1700

Property taxes on land for period beginning March 1, 2013 $3300

Construction costs $560000

Interest on construction loan $6800

Salvaged materials resulting from the demolition of the old building were sold for $2800

Required: Determine the amounts that Beldon should capitalize as the cost of the land and the new building and any amounts to expense.

On March 1, 2013, Beldon Corporation purchased land as a factory site for $54000. An old building on the property was demolished, and construction began on a new building that was completed on December 15, 2013. Costs incurred during this period are listed below:

Demolition of old building $3500

Architect's fees for new building $13000

Legal fees for title investigation of land $1700

Property taxes on land for period beginning March 1, 2013 $3300

Construction costs $560000

Interest on construction loan $6800

Salvaged materials resulting from the demolition of the old building were sold for $2800

Required: Determine the amounts that Beldon should capitalize as the cost of the land and the new building and any amounts to expense.


Capitalized cost of land

Capitalized cost of building

Total expensed items

Explanation / Answer

Computationof the Capitalize costof the land and New Building

Particulars Amount Cost of land: Land $54000 Demolition $3500 Legal fees $1700 Salvage materials ($2800) Cost of Land $56,400
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