(b) When the purchase option is âin-the-moneyâ, the amount recognized as the cost basis for the purchased asset on exercise of the purchase option is lower than the value of the fixed asset (see Appendix B for an illustration). This is especially pronounced when the option is considered a bargain.
3. Smoke the pork shoulder for about 1 hour per pound, or until the internal temperature of the thickest portion of the shoulder is 180 degrees F or so. If I want pulled pork, I will usually bring the temperature up to 190 degrees F or so. The meat pulls apart much easier when I do.
1 Apply this liberally to the meat and rub it in with your fingers. Place a roasting rack in a drip pan and lay the meat on the rack.  Smoke at 200 to 225 degrees F (95 to 110 degrees C) for 6 to 18 hours, or until internal pork temperature reaches 145 degrees F (63 degrees C).