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QUESTION

Gonzo Co. owns a building in Georgia. The building’s historical cost is $970,000, and $440,000 of accumulated depreciation has been recorded to date. During 20X1, Gonzo incurred the following expenses

Gonzo Co. owns a building in Georgia. The building’s historical cost is $970,000, and $440,000 of accumulated depreciation has been recorded to date. During 20X1, Gonzo incurred the following expenses related to the building:

    Repainted the building                                                                                          $48,000 

Major improvement to the plumbing                                                                        109,000 

Replaced carpet in the plant’s accounting offices                                                  47,600 

Added a 7,000-square-foot lobby                                                                                 234,600 

Repaired a broken water main                                                                                     155,800 

Required:

  1. Determine which of the costs incurred by Gonzo Co. should be capitalized and which should be expensed.
  2. What is the subsequent carrying amount of the building prior to recording 20X1 depreciation expense?
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ANSWER

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