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Chapter 10--Fixed Assets and Intangible Assets
Student: ___________________________________________________________________________
1. Long-lived assets that are intangible in nature, used in the operations of the business, and not held for sale in
the ordinary course of business are called fixed assets.
True False
2. The acquisition costs of property, plant, and equipment should include all normal, reasonable and necessary
costs to get the asset in place and ready for use.
True False
3. When land is purchased to construct a new building, the cost of removing any structures on the land should
be charged to the building account.
True False
5. To a major resort, timeshare properties would be classified as property, plant and equipment.
True False
6. Standby equipment held for use in the event of a breakdown of regular equipment is reported as property,
plant, and equipment on the balance sheet.
True False
7. The cost of repairing damage to a machine during installation is debited to a fixed asset account.
True False
8. During construction of a building, the cost of interest on a construction loan should be charged to an expense
account.
True False
9. The cost of computer equipment does not include the consultant's fee to supervise installation of the
equipment.
True False
10. When cities give land or buildings to a company to locate in the community, no entry is made since there is
no cost to the company.
True False
11. Capital expenditures are costs of acquiring, constructing, adding, or replacing property, plant and
equipment.
True False
12. The cost of new equipment is called a revenue expenditure because it will help generate revenues in the
future.
True False
13. Expenditures that increase operating efficiency or capacity for the remaining useful life of a fixed asset are
betterments.
True False
15. A capital lease is accounted for as if the asset has been purchased.
True False
16. An operating lease is accounted for as if the lessee has purchased the asset.
True False
19. Long lived assets held for sale are classified as fixed assets.
True False
20. Functional depreciation occurs when a fixed asset is no longer able to provide services at the level for which
it was intended.
True False
22. As a company records depreciation expense for a period of time a corresponding cash inflow from investing
activities is reported on the statement of cash flows.
True False
23. All property, plant, and equipment assets are depreciated over time.
True False
24. The book value of a fixed asset reported on the balance sheet represents its market value on that date.
True False
25. The depreciable cost of a building is the same as its acquisition cost.
True False
26. It is necessary for a company to use the same depreciation method for all of its depreciable assets.
True False
27. It is not necessary for a company to use the same depreciation method for financial statements and for
determining income taxes.
True False
28. An estimate of the amount which an asset can be sold at the end of its useful life is called residual value.
True False
29. The units of production depreciation method provides a good match of expenses against revenue.
True False
30. Once the useful life of a depreciable asset has been estimated and the amount to be depreciated each year
has been determined, the amounts can not be changed.
True False
31. Residual value is not incorporated in the initial calculations for double-declining-balance depreciation.
True False
33. The double declining balance depreciation method calculates depreciation each year by taking twice the
straight line rate times the book value of the asset at the beginning of each year.
True False
34. When minor errors occur in the estimates used in the determination of depreciation, the amounts recorded
for depreciation expense in the past should be corrected.
True False
35. The amount of depreciation expense for the first full year of use of a fixed asset costing $95,000, with an
estimated residual value of $5,000 and a useful life of 5 years, is $19,000 by the straight-line method.
True False
36. The amount of depreciation expense for a fixed asset costing $95,000, with an estimated residual value of
$5,000 and a useful life of 5 years or 20,000 operating hours, is $21,375 by the units-of-production method
during a period when the asset was used for 4,500 hours.
True False
37. The amount of the depreciation expense for the second full year of use of a fixed asset costing $100,000,
with an estimated residual value of $5,000 and a useful life of 4 years, is $25,000 by the declining-balance
method at twice the straight-line rate.
True False
38. When depreciation estimates are revised, all years of the asset’s life are affected.
True False
39. For income tax purposes most companies use an accelerated deprecation method called double declining
balance.
True False
40. Assets may be grouped according to common traits and depreciated by using a single composite rate.
True False
41. Regardless of the depreciation method, the amount that will be depreciated during the life of the asset will
be the same.
True False
42. Revising depreciation estimates does affect the amounts of depreciation expense recorded in past periods.
True False
43. Capital expenditures are costs that are charged to Stockholders' Equity accounts.
True False
44. Though a piece of equipment is still being used, the equipment should be removed from the accounts if it
has been fully depreciated.
True False
45. When selling a piece of equipment for cash, a loss will result when the proceeds of the sale are less than the
book value of the asset.
True False
46. When a property, plant, and equipment asset is sold for cash, any gain or loss on the asset sold should be
recorded.
True False
47. Ordinary gains from the sale of fixed assets should be reported in the other income section of the income
statement.
True False
49. When old equipment is traded in for a new equipment, the difference between the list price and the trade in
allowance is called boot.
True False
50. When a plant asset is traded for another similar asset, losses on the asset traded are not recognized.
True False
51. When exchanging equipment, if the trade-in allowance is greater than the book value a loss results.
True False
52. If a fixed asset with a book value of $10,000 is traded for a similar fixed asset, and a trade-in allowance of
$15,000 is granted by the seller, if the transaction is deemed to have commercial substance, the buyer would
report a gain on disposal of fixed assets of $5,000.
True False
53. The entry to record the disposal of fixed assets will include a credit to accumulated depreciation.
True False
54. Both the initial cost of the asset and the accumulated depreciation will be taken off the books with the
disposal of the asset.
True False
55. Minerals removed from the earth are classified as intangible assets.
True False
56. The method used to calculate the depletion of a natural resource is the straight line method.
True False
57. Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
True False
58. The transfer to expense of the cost of intangible assets attributed to the passage of time or decline in
usefulness is called amortization.
True False
59. The cost of a patent with a remaining legal life of 10 years and an estimated useful life of 7 years is
amortized over 10 years.
True False
60. Costs associated with normal research and development activities should be treated as intangible assets.
True False
61. Patents are exclusive rights to manufacture, use, or sell a particular product or process.
True False
62. When a major corporation develops its own trademark and over time it becomes very valuable, the
trademark may not be shown on their balance sheet due to lack of a material cost.
True False
63. When a company establishes an outstanding reputation and has a competitive advantage because of it, the
company should record goodwill on its financial statements.
True False
64. The difference between the balance in a fixed asset account and its related accumulated depreciation
account is the asset's book value.
True False
65. When a seller allows a buyer an amount for old equipment that is traded in for new equipment of similar
use, this amount is known as boot.
True False
66. An exchange is said to have commercial substance if future cash flows remain the same as a result of the
exchange.
True False
68. Land acquired so it can be resold in the future is listed in the balance sheet as a(n)
A. fixed asset
B. current asset
C. investment
D. intangible asset
69. Which of the following should be included in the acquisition cost of a piece of equipment?
A. transportation costs
B. installation costs
C. testing costs prior to placing the equipment into production
D. all are correct
70. Which of the following is included in the cost of constructing a building?
A. insurance costs during construction
B. cost of paving parking lot
C. cost of repairing vandalism damage during construction
D. cost of removing the demolished building existing on the land when it was purchased
73. A building with an appraisal value of $154,000 is made available at an offer price of $172,000. The
purchaser acquires the property for $40,000 in cash, a 90-day note payable for $45,000, and a mortgage
amounting to $75,000. The cost basis recorded in the buyer's accounting records to recognize this purchase is
A. $154,000
B. $172,000
C. $160,000
D. $120,000
74. A used machine with a purchase price of $77,000, requiring an overhaul costing $8,000, installation costs of
$5,000, and special acquisition fees of $3,000, would have a cost basis of
A. $93,000
B. $90,000
C. $82,000
D. $85,000
75. A new machine with a purchase price of $109,000, with transportation costs of $12,000, installation costs of
$5,000, and special acquisition fees of $6,000, would have a cost basis of
A. $114,000
B. $126,000
C. $121,000
D. $132,000
76. Expenditures that add to the utility of fixed assets for more than one accounting period are
A. committed expenditures
B. revenue expenditures
C. utility expenditures
D. capital expenditures
79. In a lease contract, the party who legally owns the asset is the
A. lessee
B. lessor
C. operator
D. banker
81. The journal entry for recording an operating lease payment would
A. be a memo entry only
B. debit the fixed asset and credit Cash
C. debit an expense and credit Cash
D. debit a liability and credit Cash
82. When determining whether to record an asset as a fixed asset, what two criteria must be met?
A. Must be an investment and must be long lived.
B. Must be long lived and must use the asset in a productive manner.
C. Must be short lived and must be a tangible asset.
D. Must be a tangible asset and must be an investment.
83. Factors contributing to a decline in the usefulness of a fixed asset may be divided into the following two
categories
A. salvage and functional
B. physical and functional
C. residual and salvage
D. functional and residual
84. A fixed asset's estimated value at the time it is to be retired from service is called
A. book value
B. residual value
C. market value
D. carrying value
85. All of the following below are needed for the calculation of straight-line depreciation except
A. cost
B. residual value
C. estimated life
D. units produced
86. The method of determining depreciation that yields successive reductions in the periodic depreciation
charge over the estimated life of the asset is
A. units-of-production
B. declining-balance
C. straight-line
D. time-valuation
87. When the amount of use of a fixed asset varies from year to year, the method of determining depreciation
expense that best matches allocation of cost with revenue is
A. declining-balance
B. straight-line
C. units-of-production
D. MACRS
88. A machine with a cost of $120,000 has an estimated residual value of $15,000 and an estimated life of 5
years or 15,000 hours. It is to be depreciated by the units-of-production method. What is the amount of
depreciation for the second full year, during which the machine was used 5,000 hours?
A. $ 5,000
B. $35,000
C. $21,000
D. $45,000
89. Equipment with a cost of $220,000 has an estimated residual value of $30,000 and an estimated life of 10
years or 19,000 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for
the first full year, during which the equipment was used 2,100 hours?
A. $19,000
B. $21,000
C. $22,000
D. $30,000
90. A machine with a cost of $75,000 has an estimated residual value of $5,000 and an estimated life of 4 years
or 18,000 hours. What is the amount of depreciation for the second full year, using the double declining-balance
method?
A. $17,500
B. $37,500
C. $18,750
D. $16,667
92. Equipment with a cost of $160,000, an estimated residual value of $40,000, and an estimated life of 15 years
was depreciated by the straight-line method for 4 years. Due to obsolescence, it was determined that the useful
life should be shortened by 3 years and the residual value changed to zero. The depreciation expense for the
current and future years is
A. $11,636
B. $16,000
C. $11,000
D. $8,000
93. The depreciation method that does not use residual value in calculating the first year's depreciation expense
is
A. straight-line
B. units-of-production
C. double-declining-balance
D. none of the above
94.
If a fixed asset, such as a computer, were purchased on January 1st for $3,750 with an estimated life of 3 years
and a salvage or residual value of $150, the journal entry for monthly expense under straight-line depreciation
is:
(Note: EOM indicates the last day of each month.)
A. EOM Depreciation Expense 100
Accumulated Depreciation 100
B. EOM Depreciation Expense 1,200
Accumulated Depreciation 1,200
C. EOM Accumulated Depreciation 1,200
Depreciation Expense 1,200
D. EOM Accumulated Depreciation 100
Depreciation Expense 100
95. The proper journal entry to purchase a computer costing $975 on account on January 2 to be utilized within
the business would be:
A. Jan 2 Office Supplies 975
Accounts Payable 975
B. Jan 2 Office Equipment 975
Accounts Payable 975
C. Jan 2 Office Supplies 975
Accounts Receivable 975
D. Jan 2 Office Equipment 975
Accounts Receivable 975
99. The calculation for annual depreciation using the straight-line depreciation method is
A. initial cost / estimated useful life
B. depreciable cost / estimated useful life
C. depreciable cost * estimated useful life
D. initial cost * estimated useful life
100. The calculation for annual depreciation using the units-of-production method is
A. (initial cost/estimated output) * the actual yearly output
B. (depreciable cost / yearly output) * estimated output
C. depreciable cost / yearly output
D. (depreciable cost / estimated output) * the actual yearly output
101. Computer equipment was acquired at the beginning of the year at a cost of $57,000 that has an estimated
residual value of $9,000 and an estimated useful life of 5 years. Determine the 2nd year’s depreciation using
straight-line depreciation.
A. $13,200
B. $19,200
C. $ 9,600
D. $ 9,000
102. Which of the following is true?
A. If using the double-declining-balance the total amount of depreciation expense during the life of the asset
will be the highest.
B. If using the units-of-production method, it is possible to depreciate more than the depreciable cost.
C. If using the straight line method, the amount of depreciation expense during the first year is higher than that
of the double-declining-balance.
D. Regardless of the depreciation method, the amount of total depreciation expense during the life of the asset
will be the same.
103. An asset was purchased for $120,000 on January 1, 2010 and originally estimated to have a useful life of
10 years with a residual value of $10,000. At the beginning of 2012, it was determined that the remaining
useful life of the asset was only 4 years with a residual value of $2,000. Calculate the 2012 depreciation
expense using the revised amounts and straight line method.
A. $25,000
B. $11,000
C. $24,000
D. $24,500
104. A fixed asset with a cost of $52,000 and accumulated depreciation of $47,500 is traded for a similar asset
priced at $60,000 in a transaction with commercial substance. Assuming a trade-in allowance of $5,000, the
cost basis of the new asset is
A. $54,000
B. $59,500
C. $60,000
D. $60,500
105. A fixed asset with a cost of $41,000 and accumulated depreciation of $36,000 is traded for a similar asset
priced at $50,000. Assuming a trade-in allowance of $4,000, the cost basis of the new asset is
A. $54,000
B. $45,000
C. $51,000
D. $50,000
106. A fixed asset with a cost of $41,000 and accumulated depreciation of $36,500 is traded for a similar asset
priced at $60,000. Assuming a trade-in allowance of $3,000, the recognized loss on the trade is
A. $3,000
B. $4,500
C. $ 500
D. $1,500
107. A fixed asset with a cost of $30,000 and accumulated depreciation of $28,500 is sold for $3,500. What is
the amount of the gain or loss on disposal of the fixed asset?
A. $2,000 loss
B. $1,500 loss
C. $3,500 gain
D. $2,000 gain
108. The Bacon Company acquired new machinery with a price of $15,200 by trading in similar old machinery
and paying $12,700. The old machinery originally cost $9,000 and had accumulated depreciation of
$5,000. In recording this transaction, Bacon Company should record
A. the new machinery at $16,700
B. the new machinery at $12,700
C. a gain of $1,500
D. a loss of $1,500
109. When a company discards machinery that is fully depreciated, this transaction would be recorded with the
following entry
A. debit Accumulated Depreciation; credit Machinery
B. debit Machinery; credit Accumulated Depreciation
C. debit Cash; credit Accumulated Depreciation
D. debit Depreciation Expense; credit Accumulated Depreciation
110. When a company sells machinery at a price equal to its book value, this transaction would be recorded
with an entry that would include the following:
A. debit Cash and Accumulated Depreciation; credit Machinery
B. debit Machinery; credit Cash and Accumulated Depreciation
C. debit Cash and Machinery; credit Accumulated Depreciation
D. debit Cash and Depreciation Expense; credit Accumulated Depreciation
111. When a company exchanges machinery and receives a trade-in allowance greater than the book value, this
transaction would be recorded with the following entry (assuming the exchange was considered to have
commercial substance):
A. debit Machinery and Accumulated Depreciation; credit Machinery, Cash, and Gain on Disposal
B. debit Machinery and Accumulated Depreciation; credit Machinery and Cash
C. debit Cash and Machinery; credit Accumulated Depreciation
D. debit Cash and Machinery; credit Accumulated Depreciation and Machinery
112. When a company exchanges machinery and receives a trade-in allowance less than the book value, this
transaction would be recorded with the following entry:
A. debit Machinery and Accumulated Depreciation; credit Machinery and Cash
B. debit Cash and Machinery; credit Accumulated Depreciation
C. debit Cash and Machinery; credit Accumulated Depreciation and Machinery
D. debit Machinery, Accumulated Depreciation, and Loss on Disposal; credit Machinery and Cash
113. On December 31, Strike Company has decided to discard one of its batting cages. The initial cost of the
equipment was $310,000 with an accumulated depreciation of $260,000. Depreciation has been taken up to the
end of the year. The following will be included in the entry to record the disposal.
A. Accumulated Depreciation Dr. $310,000
B. Loss on Disposal of Asset Dr. $260,000
C. Equipment Cr. $310,000
D. Gain on Disposal of Asset Cr. $50,000
114. On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the
equipment was $310,000 with an accumulated depreciation of $260,000. Depreciation has been taken up to the
end of the year. The company found a company that is willing to buy the equipment for $50,000. What is the
amount of the gain or loss on this transaction?
A. Gain of $50,000
B. Loss of $50,000
C. No gain or loss
D. Cannot be determined
115. On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the
equipment was $310,000 with an accumulated depreciation of $260,000. Depreciation has been taken up to the
end of the year. The company found a company that is willing to buy the equipment for $20,000. What is the
amount of the gain or loss on this transaction?
A. Gain of $20,000
B. Loss of $30,000
C. No gain or loss
D. Cannot be determined
116. On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the
equipment was $310,000 with an accumulated depreciation of $260,000. Depreciation has been taken up to the
end of the year. The company found a company that is willing to buy the equipment for $55,000. What is the
amount of the gain or loss on this transaction?
A. Cannot be determined
B. No gain or loss
C. Gain of $ 5,000
D. Gain of $55,000
117. On December 31, Strike Company has decided to trade-in one of its batting cages for another one that has
a cost of $500,000. The seller of the batting cage is willing to allow a trade-in amount of $11,000. The initial
cost of the old equipment was $215,000 with an accumulated depreciation of $185,000. Depreciation has been
taken up to the end of the year. The difference will be paid in cash. What is the amount of the gain or loss on
this transaction?
A. Loss of $11,000
B. Gain of $11,000
C. Loss of $19,000
D. No loss or gain will be recorded.
118. When a company replaces a component of property, plant and equipment, which statement below does not
account for one of the steps in the process?
A. book value of the replaced component is written off to depreciation expense
B. the asset cost of the replaced component is credited
C. any cost to remove the old component is charged to expense
D. the identifiable direct costs associated with the new component are capitalized
120. The process of transferring the cost of metal ores and other minerals removed from the earth to an expense
account is called
A. depletion
B. deferral
C. amortization
D. depreciation
121. The Weber Company purchased a mining site for $1,750,000 on July 1, 2014. The company expects to
mine ore for the next 10 years and anticipates that a total of 400,000 tons will be recovered. The estimated
residual value of the property is $150,000. During 2014 the company extracted 6,500 tons of ore. The
depletion expense for 2014 is
A. $17,500
B. $16,000
C. $26,000
D. $15,000
122. Expenditures for research and development are generally recorded as
A. current operating expenses
B. assets and amortized over their estimated useful life
C. assets and amortized over 40 years
D. current assets
123. The term applied to the amount of cost to transfer to expense resulting from a decline in the utility of
intangible assets is
A. amortization
B. depletion
C. depreciation
D. allocation
124. Xtra Company purchased goodwill from Argus for $96,000. Argus had developed the goodwill over 12
years. How much would Xtra amortize the goodwill for its first year?
A. $7,000
B. $ 8,000
C. Goodwill is not amortized.
D. Not enough information.
125. Which intangible assets are amortized over their useful life?
A. trademarks
B. goodwill
C. patents
D. all of the above
129. On June 1, 2014, Aaron Company purchased equipment at a cost of $120,000 that has a depreciable cost of
$90,000 and an estimated useful life of 3 years and 30,000 hours.
Using straight line depreciation, calculate depreciation expense for the first year.
A. $17,500
B. $30,000
C. $12,500
D. $40,000
130. On June 1, 2014, Aaron Company purchased equipment at a cost of $120,000 that has a depreciable cost of
$90,000 and an estimated useful life of 3 years and 30,000 hours.
Using straight line depreciation, calculate depreciation expense for the second year.
A. $17,500
B. $30,000
C. $12,500
D. $40,000
131. On June 1, 2014, Aaron Company purchased equipment at a cost of $120,000 that has a depreciable cost of
$90,000 and an estimated useful life of 3 years and 30,000 hours.
Using straight line depreciation, calculate depreciation expense for the last year.
A. $17,500
B. $30,000
C. $12,500
D. $40,000
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tribunale di semplice polizia ad un’ammenda, e dovette promettere,
previa cauzione, di starsene quieto. Era una cosa così ridicola che
egli stesso non potè fare a meno di riderne. Ma che scandalo nella
stampa regionale! Vi si parlava con gravità del bacillo della violenza
che infestava tutti coloro che abbracciavano il socialismo, e papà,
nonostante la sua lunga vita pacifica, era citato come un esempio
dello sviluppo di quel microbo della violenza. Più di un giornale
insinuava che la mente di lui era indebolita per i troppi studî
scientifici, e lasciava capire che si sarebbe dovuto chiuderlo in una
casa di salute. E non erano parole vane: annunciavano un pericolo
imminente. Fortunatamente, il babbo fu abbastanza intelligente per
accorgersene. L’esperienza del vescovo Morehouse era stata una
buona lezione, ed egli l’aveva ben capita. Non si mosse sotto quel
diluvio di ingiustizie: e credo che la sua pazienza sorprendesse gli
stessi nemici.
In seguito, fu la volta della nostra casa, la nostra vecchia abitazione.
Fecero apparire una grossa ipoteca, e dovemmo abbandonare la
nostra dimora. Naturalmente non c’era la minima ipoteca, e non
c’era mai stata: tutto il terreno di costruzione era stato comperato e
la casa pagata appena costruita, e casa e terreno erano sempre stati
liberi da ogni vincolo. Ciononostante, fu creata un’ipoteca falsa,
redatta e firmata regolarmente e legalmente, con le ricevute degli
interessi versati durante un certo numero di anni. Il babbo non
protestò. Come gli avevano rubato il danaro, gli rubavano ora la
casa: così che non era possibile far ricorso. Il meccanismo della
Società era nelle mani di coloro che avevano giurato di rovinare mio
padre. Ma siccome, in fondo, era un filosofo, il babbo, ormai, non
s’indignava più.
— Sono condannato ad essere schiacciato — mi diceva. — Ma non
è questa una buona ragione perchè io non cerchi di essere
fracassato il meno possibile. Le mie vecchie ossa sono fragili, e la
lezione è stata per me un buon insegnamento. Lo sa Iddio se tengo
a passare gli ultimi giorni in un manicomio.
Questo mi fa ricordare che non ho ancora raccontato la storia del
vescovo. Ma prima devo dire del mio matrimonio. Siccome la sua
importanza è pari a quella di tanti altri avvenimenti simili, così ne dirò
solo due parole.
— Ora diventeremo veri proletarî — disse il babbo, quando fummo
scacciati dalla vecchia casa. — Ho spesso invidiato al tuo futuro
marito la perfetta conoscenza del proletariato; ma ora potrò
osservare e rendermene conto direttamente.
Il babbo doveva avere nel sangue il desiderio dell’avventura, perchè
considerava sotto questo aspetto la nostra catastrofe. Nè collera, nè
amarezza potevano su di lui: era troppo filosofo e troppo semplice
per essere vendicativo; e viveva troppo nel mondo dello spirito, per
rimpiangere gli agi materiali che avevamo dovuto abbandonare.
Quando andammo a stabilirci a San Francisco, in quattro miserabili
camere del quartiere basso, al sud di Market Street, egli seguì la
nuova via con la gioia e l’entusiasmo di un bimbo, però secondo la
visione chiara e la vasta comprensione d’una mente di prim’ordine.
Sfuggiva così a ogni cristallizzazione mentale e a ogni falso
apprezzamento dei valori, giacchè quelli dichiarati tali dall’usanza o
dalla convenzione, non avevano senso alcuno per lui; i soli che
riconoscesse erano i fatti matematici e scientifici. Mio padre ero un
essere eccezionale; aveva una mente ed un’anima come solo hanno
i grandi uomini. In certi punti era perfino superiore a Ernesto, che era
pertanto il più grande che io avessi mai conosciuto.
Io pure provai qualche conforto in quel cambiamento di vita, e cioè la
gioia di sfuggire all’ostracismo metodico e progressivo al quale
eravamo sottoposti nella nostra città universitaria, coll’inimicizia della
nascente oligarchia. A me pure quella vita nuova sembrò
un’avventura, e la più grande di tutte, perchè era un’avventura
d’amore. La nostra crisi finanziaria aveva affrettato il nostro
matrimonio; cosicchè andai ad abitare come sposa il piccolo
appartamento di Pell Street, nel quartiere basso di San Francisco.
Ma di tutto ciò ecco quanto rimane: ho fatto felice Ernesto. Sono
entrata nella sua vita agitata, non come un elemento di disordine,
ma come un coefficiente di pace e di riposo. Gli ho portato la calma:
fu il mio dono d’amore per lui, e per me il sogno infallibile divenuto
realtà. E per dimenticare miserie, o suscitar la luce della gioia in quei
poveri occhi stanchi: ecco la mia gioia. E poteva essermi riservata
una maggiore?
Quei cari occhi stanchi! Egli li prodigò sempre come pochi uomini
hanno fatto, e spese tutta la sua vita per gli altri. Tale fu la misura
della sua virilità. Era un umanitario, una creatura di amore. Con la
sua mente battagliera, il suo corpo di gladiatore, e il suo genio
d’aquila, era dolce e tenero con me, come un poeta, ma un poeta
che viveva i suoi canti nell’azione. Fino alla morte cantò la canzone
umana, la cantò per puro amore di questa umanità per la quale
diede la sua vita e fu crocifisso.
E tutto questo, senza la minima speranza d’un premio futuro. Nella
sua concezione del mondo, non c’era possibilità di vita futura. Egli,
che fiammeggiava d’immortalità, la negava a se stesso; e quest’era il
più gran paradosso della natura. Quello spirito ardente era dominato
dalla filosofia nera e fredda del monismo materialista. Quando
tentavo di confutare le sue idee, dicendogli che vedevo la sua
immortalità nel volo della sua anima, e che mi occorrevano secoli,
per conoscerla a fondo, egli rideva, e le sue braccia si stendevano a
me, e mi chiamava la sua dolce metafisica, e ogni stanchezza
spariva dai suoi occhi; io intravedevo in essi quella fiamma d’amore
che, da sola, era una nuova e sufficiente affermazione della sua
immortalità.
Altre volte mi chiamava la sua cara dualista e mi spiegava il modo
come Kant, per mezzo della ragione pura, aveva abolito la ragione
per adorare Dio. Stabiliva un parallelo, e mi accusava di seguire lo
stesso procedimento. E quando, colpevole, difendevo quella
maniera di pensare perchè profondamente razionale, egli mi
stringeva solo più forte e rideva come solamente potrebbe farlo un
amante eletto da Dio.
Rifiutavo di ammettere che la sua originalità e il suo genio fossero
spiegabili secondo l’eredità e l’ambiente, o che gli aridi tentativi della
scienza riuscissero ad afferrare, analizzare e classificare la
fuggevole essenza che si nasconde nella formazione stessa della
vita. Sostenevo che lo spazio è un’apparenza obbiettiva di Dio, e
l’anima una proiezione della sua natura soggettiva.
E quando Ernesto mi chiamava la sua dolce metafisica, io lo
chiamavo il mio immortale materialista; e ci amavamo ed eravamo
pienamente felici. Io gli perdonavo il suo materialismo in grazia
dell’opera immensa compiuta nel mondo senza darsi pensiero del
progresso personale; in grazia anche di quell’eccessiva modestia
spirituale che gli impediva di insuperbire e perfino di avere coscienza
del suo animo veramente eccezionale.
Pertanto aveva una sua particolare fierezza. Come potrebbe non
averla un’aquila? «Sentirsi divino», diceva, «sarebbe bello in un dio,
senza dubbio; ma non è ancora meglio nell’uomo, molecola infima e
destinata a perire?». In questo modo esaltava se stesso e
proclamava la sua mortalità. Si compiaceva di declamare alcuni
brani di un poema che non aveva letto per intero, e del quale non
aveva mai potuto sapere l’autore.
Trascrivo questo brano, non solo perchè egli lo prediligeva, ma
perchè è una prova del temperamento paradossale di lui. L’uomo
che recitava, fremendo d’entusiasmo, i versi seguenti, poteva essere
solo un po’ di fango inconsistente, un’energia fuggitiva e una forma
effimera?
Ernesto si occupò troppo, tutta la sua vita. Era sostenuto solo dalla
robusta costituzione che, però, non cancellava la stanchezza dello
sguardo. I suoi cari occhi stanchi! Non dormiva più di quattro ore e
mezza per notte, e nonostante questo, non trovava mai il tempo di
fare tutto quello che avrebbe dovuto. Neppure un istante interruppe
la sua opera di propaganda: ed era sempre impegnato in anticipo,
per le conferenze da tenere alle organizzazioni operaie. Poi venne la
campagna elettorale alla quale si dedicò quanto è umanamente
possibile. La soppressione delle case editrici socialiste lo privò del
frutto dei suoi diritti di autore, e lo affaticò molto per trovare da
vivere: perchè, oltre tutti gli altri lavori, doveva darsi da fare per
guadagnarsi la vita. Traduceva molto per delle riviste scientifiche e
filosofiche; rincasava tardi la notte, già stanco per la lotta elettorale,
e si dedicava a quella occupazione fino alle prime ore del mattino. E
sopratutto coltivava i suoi studi! Li continuò fino alla morte; e
studiava pazzamente.
Nonostante questo, trovava il tempo di amarmi e farmi felice. Io
fondevo tutta la mia vita con la sua. Imparai la stenografia e la
dattilografia e diventai la sua segretaria. Mi diceva spesso che ero
riuscita ad alleggerirlo di metà del lavoro; e io mi misi di nuovo ad
imparare per capire bene le sue opere. Ci interessavamo l’uno
all’altro, lavoravamo insieme e giocavamo insieme.
E poi avevamo i minuti di tenerezza rubati al lavoro; una semplice
parola, una rapida carezza, uno sguardo d’amore; e questi minuti
erano tanto più dolci, quanto più furtivi. Vivevamo sulle cime, dove
l’aria è viva e frizzante, dove l’opera si compie per umanità, dove
non potrebbe respirare il sordido egoismo. Amavamo l’amore, che
per noi si coloriva delle tinte più belle. È certo, insomma che non ho
fallito il mio scopo. Ho dato un po’ di riposo a quella creatura che si
affaticava tanto per gli altri, ho dato la gioia al mio caro mortale dagli
occhi stanchi!
CAPITOLO XII.
IL VESCOVO.
Ernesto venne eletto alla fine del 1912. Era naturale, in seguito alla
enorme attrattiva verso il socialismo, determinata, in gran parte dalla
soppressione di Hearst. [77] L’eliminazione di questo colosso dai
piedi di argilla, era stata un gioco da bimbi, per la plutocrazia. Hearst
spendeva diciotto milioni di dollari l’anno per sostenere i suoi
innumerevoli giornali; ma questa somma gli era rimborsata, e più
che rimborsata, in forma di piccola pubblicità, dalla classe media.
Tutta la sua forza finanziaria era alimentata da quest’unica sorgente,
perchè i trusts non avevano niente a che fare con la réclame. [78]
Per abbattere Hearst, bastava, dunque, togliergli la pubblicità.
La classe media non era ancora totalmente sterminata: conservava
un’ossatura massiccia, ma inerte. I piccoli industriali e gli uomini di
affari che si ostinavano a sopravvivere, privi di potere, di anima
economica o politica, erano in balìa della plutocrazia. Appena l’alta
finanza fece loro cenno, essi tolsero la pubblicità alla stampa di
Hearst. Costui si dibattè valorosamente: fece stampare i suoi giornali
in pura perdita, rimettendoci di tasca sua un milione e mezzo di
dollari al mese; e continuò a pubblicare annunzî che non gli erano
pagati. Allora, per nuovo ordine della plutocrazia, la sua meschina
clientela lo soffocò di avvertimenti ingiungendogli di smettere la
pubblicità gratuita. Hearst si ostinò. Gli fecero delle intimazioni, e
siccome persisteva nel suo rifiuto di obbedienza, fu castigato con sei
mesi di prigione, per offesa verso la Corte, mentre veniva spinto al
fallimento da un diluvio di azioni per danni e interessi. Non aveva
nessuna speranza di salvezza. L’alta Banca lo aveva condannato;
ed essa aveva in mano sua i tribunali che dovevano confermare la
sentenza. Con lui, crollò il partito democratico che egli aveva da
poco irretito.
Questa doppia disfatta pose davanti ai suoi aderenti solo due vie:
l’una che metteva capo al Partito Socialista, l’altra al Partito
Repubblicano. Perciò noi raccogliemmo i frutti della propaganda,
così detta socialista, di Hearst; giacchè la grande maggioranza dei
suoi fedeli venne ad ingrossare le nostre file.
L’espropriazione dei fittavoli, che ebbe luogo in quel tempo, ci
avrebbe procurato un altro serio rinforzo, senza la breve e futile vita
del Partito delle Fattorie. Ernesto e i capi socialisti fecero sforzi
disperati per conciliare i fittavoli; ma la distruzione dei giornali e delle
case editrici socialiste costituiva un ostacolo formidabile, e la
propaganda orale non era ancora sufficientemente organizzata.
Avvenne dunque che politicanti del genere del signor Calvin, che
non erano altro che fittavoli, da lungo tempo espropriati, sì
impadronissero dei contadini, sciupandone la forza politica, in una
campagna assolutamente vana.
— Poveri fittavoli! — esclamava Ernesto, con un riso sardonico. — I
trusts li comandano, all’entrata e all’uscita.
Queste parole dipingevano bene quello stato di cose. I sette
consorzî, agendo insieme, avevano fusi i loro enormi avanzi, e
costituito un partito delle Fattorie. Le ferrovie, padrone delle tariffe e
dei trasporti, i banchieri e gli speculatori di Borsa, padroni dei prezzi,
avevano da tempo dissanguato i fittavoli costringendoli a indebitarsi
fino al collo. Dall’altra parte, i banchieri, e gli stessi trusts, avevano
prestato grosse somme ai campagnoli; perciò questi erano nella
rete. Non rimaneva altro che gettarli a mare; e la Lega delle Fattorie
vi si preparò.
La crisi del 1912 aveva già prodotto un terribile crollo di prezzi nel
mercato dei prodotti agricoli, prezzi che furono ancora
deliberatamente ridotti a prezzi di fallimento, mentre le ferrovie, con