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AFP Certified Treasury Professional CTP Question # 259 Topic 3 Discussion

AFP Certified Treasury Professional CTP Question # 259 Topic 3 Discussion

CTP Exam Topic 3 Question 259 Discussion:
Question #: 259
Topic #: 3

A company purchases a machine tool with an expected life of 3 years. Under the accrual accounting method, the equipment would be treated in which of the following ways?


A.

As an asset, recorded on the balance sheet at acquisition cost and depreciated


B.

As an asset, recorded on the balance sheet at purchase price and amortized


C.

As a purchase, netted against retained earnings


D.

As a purchase, recorded as an operating expense in the current period


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