CPA-00543During the current year, Jase Co. incurred research and development costs of USD 136,000 in its laboratories relating to a patent that was granted on July 1. Costs of registering the patent equaled USD 34,000. The patent's legal life is 17 years, and its estimated economic life is 10 years. In its December 31, balance sheet, what amount should Jase report as patent, net of accumulated amortization under U.S. GAAP?
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