Should the Following Fees Associated with the Registration of an Internally

question 139

Multiple Choice

Should the following fees associated with the registration of an internally developed patent be capitalized?

• A) Choice 1
• B) Choice 2
• C) Choice 3
• D) Choice 4

	Legal Fees	Registration Fees
1	No	No
2	No	Yes
3	Yes	No
4	Yes	Yes

Analyze the impact of depreciation methods on project cash flows and net investment.

Determine the after-tax cash flows of capital projects.

Compute the impact of changes to working capital on the financials of a project.

Explain the concept of opportunity cost in the context of capital budgeting decisions.

---

Definitions:

Intended Behavior

Actions or responses that individuals plan or aim to carry out, often based on their motivations and goals.

Performance-Driven Cultures

Refers to organizational environments that prioritize high performance and excellence among employees to achieve business goals.

Michael Dell

The founder and CEO of Dell Technologies, known for pioneering direct sales of personal computers.

Performance Judgments

Assessments made regarding an employee's work performance, often influencing decisions on promotions, pay, and continuation of employment.