hard · Financial Accounting

A firm has a $10,000,000 liability with a 10% interest rate. Due to financial distress, the lender agrees to a restructuring: the principal is reduced to $7,000,000, the rate is reduced to 5%, and the term is extended 4 years. Total future undiscounted cash flows under the new terms are $8,400,000.

Under ASC 470-60, what gain does the debtor recognize?

  1. $1,600,000
  2. $4,400,000
  3. $3,000,000
  4. $0

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