By the end of 20 10, what is the cumulative amortization amount of patent rights?

Monthly amortization amount: 60000/(20 *12) = 2502010. The accumulated amortization amount at the end of the year is (11+12) * 250 = 8750, that is, the increase in the current month is not amortized. 10 12 months. I hope it helps you! ! !