Expense Recognition

The following information describes the company’s costs incurred during the year:

               

Amount of

Expense

Length of

Matched

 

Amount of

Recognition

Allocation

Revenue

 

Cost

Method

Period

Recognized?

(a)

$30,000

Direct matching

Not applicable

Yes

(b)

70,000

Immediate recognition

Not applicable

Not applicable

(c)

15,000

Rational allocation

3 years

Not applicable

(d)

27,000

Immediate recognition

Not applicable

Not applicable

(e)

45,000

Rational allocation

5 years

Not applicable

(f)

50,000

Direct matching

Not applicable

No

How much expense should be recognized for the year?