If the asset is depreciated on the double-declining-balance method, the asset's book value on December 31, year 2 will be $53,280
A double-declining balance method is a type of accelerated depreciation method in which the asset value is depreciated twice as fast as the straight-line approach.
The formula for the depreciation using the double declining method is:
Depreciation = 2 x Cost of the asset X Depreciation rate
Depreciation rate = 1/useful life x 100%
Parameters given in the problem:
Useful life = 5 years.
Cost of asset = $148,000
Hence,
Depreciation rate = 1/5 x 100% = 20%
Depreciation year 1 = 2 x 20% x $148,000 = $59,200
Asset value, December 31 year 1 = $148,000 - $59,200 = $88,800
Depreciation year 2 = 2 x 20% x $88,800= $35,520
Asset value, December 31 year 2 = $88,800 - $35,520 = $53,280
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How do you promote cocktails to customers?
Offer discounts at restaurants and pubs based on the drinks they serve. The best choice should be decided by the visitors.
Sales of booze and cocktails were predicted to decline as a result of the pandemic. Alcohol use was limited to at home and online because bars and restaurants were closed to allow for socialization.
However, it turns out that the industry's main source of funding continues to be sales of alcoholic beverages. Last year, alcohol sales increased by more than 58% during the lockdown period. However, when compared to two-eighths of the same season in 2018, this market is still sizable.
Additionally, it is anticipated that customers will swarm to pubs and restaurants now that indoor hospitality is available. It is unquestionably helpful for you as the owner, but you should also realize that all business owners will act similarly.
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priceline and expedia are two online travel companies. both are known to utilize ___________ of services such as airline flights and hotel stays to entice customers to purchase both at the same time, for a more reasonable price than what they would pay separately for each of these services.
Priceline and expedia are two online travel companies. both are known to utilize bundling of services such as airline flights and hotel stays to entice customers to purchase both at the same time, for a more reasonable price than what they would pay separately for each of these services.
At which phase of the item lifecycle do you separate your item so it will engage extra market portions?
Development Stage
Advertisers who have been looking to fabricate expansive market mindfulness through the presentation stage should now separate their items from rivals, stressing one of a kind highlights that enticement for target clients.
When Panasonic thinks about how to value another item the organization decides?
At the point when Panasonic thinks about how to value another item, they figure out what cost they figure their clients will pay, and afterward recognize what benefit the organization needs. From that point they decide the highlights they can propose on this item.
Which of the accompanying could be thought about while examining the promoting blend factors?
Showcasing blend factors comprise of what are known as the 'Four Ps' — item, value, advancement, and arrangement. Every last one of these might be changed to address the issues of the item's gathering of planned purchasers, otherwise called the objective market.
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the success of an advertising program depends on how well the advertiser can identify its audience.
The success of an advertising program depends on how well the advertiser can identify its audience. Thus, the given statement is true.
What makes advertising successful?The efficacy of a brand's advertising may be assessed to see if its marketing initiatives are successful in reaching its target market and generating the greatest results. It lets businesses assess the benefits, drawbacks, and return on investment of certain marketing initiatives and make necessary adjustments. Advertising should ideally grab potential customers' attention and persuade them to utilize your goods.
Whatever the technique, all of your advertising should be concise and constantly reflect your company's distinctive positioning statement. To be effective, advertising has to integrate with other marketing techniques and corporate components. Advertising needs to be disruptive, which means it needs to get you to put down your newspaper or stop thinking about your day long enough to read or hear the advertisement.
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the newspaper headline in december, 2019, that the fed took no action on the federal funds rate indicates that select an answer and submit. for keyboard navigation, use the up/down arrow keys to select an answer. a there appears to be no or little risk of inflation. b the risk of inflation is high. c the unemployment rate has fallen even farther. d the unemployment rate has risen.
The Fed's dual mandate's two components are beginning to square off against one another. Maintaining low inflation and ensuring the greatest number of Americans are employed are the Federal Reserve's two primary responsibilities. The Fed has a "dual mandate," as a result.
What course of action is the Federal Reserve most likely to pursue if it fears rising inflation as a result of the exceptionally rapid economic expansion?By increasing interest rates to lower demand for goods, services, and labor, the Federal Reserve has responded to rising inflation. If interest rates are raised sufficiently, output and employment will decline, price and money wage fluctuations will be more gradual, and finally core price inflation will decline.
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rocky mountain bottling company produces a soft drink that is sold for a dollar. at production and sales of 800,000 units, the company pays $600,000 in production costs, half of which are fixed costs. at that volume, general, selling, and administrative costs amount to $250,000 of which $70,000 are fixed costs. what is the amount of contribution margin per unit? multiple choice $0.40 $0.5375 $0.25
Selling price per unit minus variable cost per unit equals contribution margin per unit ($1 - $0.6 = $0.4).
What is Contribution Margin?The revenue that remains after deducting the variable costs associated with producing a good is known as the contribution margin. Contribution margin determines how profitable each product that a business produces and sells is.
$1 is the selling price per unit.
Total variable cost calculation:
Fixed costs make up half of the $600,000 in production costs. Variable costs therefore equal $600,000 - $300,000 = $300,000.
Selling and administrative expenses of $250,000 less $70,000 equals $180,000 in variable costs.
Therefore, the total variable expenses are $300,000 plus $180,000 for a total of $480,000.
$480,000 divided by 800,000 units, or $0.6, is the variable cost per unit.
Selling price per unit minus variable cost per unit equals contribution margin per unit ($1 - $0.6 = $0.4).
The appropriate response is $0.4 per unit.
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the statement of stockholders' equity should be prepared a.before the income statement and balance sheet b.before the income statement and after the balance sheet c.after the income statement and before the balance sheet d.after the income statement and balance sheet
The Statement of Owner's Equity, which must include the company's net income or net loss for the year ended, should be prepared following the Income Statement.
It is also prepared prior to the balance sheet since it calculates the ending equity that must be disclosed on the balance sheet. It also symbolizes the difference between the value of assets and obligations. Assets = Liabilities + Stockholders Equity is the basic accounting equation, although it can also be written as Stockholders Equity = Assets - Liabilities. Second, the closing equity balance for the accounting period is obtained by deducting all dividends and net losses from the equity balance. As you can see, net income is required to determine the year's ending equity balance.
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within the third step of the control process, ______ is a principle that states that managers should be informed of a situation only if data show a significant deviation from standards.
Within the third step of the control process, management by exception is a principle that states that managers should be informed of a situation only if data show a significant deviation from standards.
The third step of the process of controlling is to compare the actual performance of the organization with the established standards. By comparing the actual performance with the standards, an organization can determine the deviation between them.
The final step of the control process is the correction of deviations to improve the performance so that in the future it matches with the plan. Establishing standards and methods for measuring performance. Measuring performance. Determine if performance is up to par. take corrective action. The marginal rate of return reduction is set to reduce the factor's marginal rate of return.
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the process of planning, implementing, and controlling the efficient, cost effective flow of products, materials, and information from the point of consumption back to the point of origin is called:_____.
Minimizing returns in the initial place is one of the greatest methods to manage reverse logistics. To lessen damage during transportation, that can require upgrades.
What are the five fundamental materials?The five fundamental ingredients are water, sand, paint, clay, and blocks. These resources were selected because of their limitless, hands-on, and flexible possibilities. These materials are open to intentional exploration and manipulation by kids. They can express their creativity and represent their ideas using these tools.
What materials are commonplace?Any excavated material that is not "topsoil," "rock," or man-made hard material is referred to as "common material." Common Material refers to components used in the manufacture, testing, and packaging of devices for Buyer, Supplier, and other clients.
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Lansing Company’s current-year income statement and selected balance sheet data at December 31 of the current and prior years follow. LANSING COMPANY Income Statement For Current Year Ended December 31 Sales revenue $ 130,200 Expenses Cost of goods sold 53,000 Depreciation expense 17,500 Salaries expense 29,000 Rent expense 10,100 Insurance expense 4,900 Interest expense 4,700 Utilities expense 3,900 Net income $ 7,100 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Current Year Prior Year Accounts receivable $ 6,700 $ 8,000 Inventory 3,080 2,090 Accounts payable 5,500 6,800 Salaries payable 1,100 810 Utilities payable 440 270 Prepaid insurance 370 500 Prepaid rent 440 290
The cash flow from the operating activities of Lansing Company is $30430 as per the given computation:
The amount of money a firm earns from continuing, routine business operations, such as producing and selling products or offering clients a service, is known as cash flow from operational activities (CFO). It is shown as the first portion of the cash flow statement for a corporation.
From the computation that was done, the value of the cash flow from operating activities will be $30430.
Net income = $7100
Add: Interest expense = $4700
Add: Depreciation = $17500
Account receivable = $8000 - $6700 = $1300
Inventory = $2090 - $3080 = - $990
Prepaid insurance = $500 - $370 = $130
Prepaid rent = $290 - $440 = -$150
Utilities payable = $270 - $440 = -$170
Accounts payable = $6800 - $5500 = $1300
Salaries payable = $810 - $1100 = $290
Cash flow from operating activities = $30430
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As the number of communication media has increased, the task of understanding how best to reach target customers has a shifted from creating a value proposition to revising a value proposition. increased the use of rule-of-thumb targeting. become easier. focused on reducing communication noise. become more complex. Traditionally, marketers have seen the role of ________ as generating short-term results, whereas the goal of _____--- was to lead to long-term results. advertising; public relations corporate blogs, public relations advertising, personal selling public relations; institutional advertising sales promotion; advertising
As the number of communication media has increased, the task of understanding how best to reach target customers has: C. become easier.
Traditionally, marketers have seen the role of sales promotion as generating short-term results, whereas the goal of advertising was to lead to long-term results. Therefore, the correct answer option is: E. sales promotion; advertising.
What is mass media?In Computer technology, mass media can be defined as a terminology that is used to describe an institution that is established and saddled with the responsibility of serving as a source for credible, factual, and reliable news information to its audience within a geographical location, either through an online or print medium.
What is advertising?In Business management, advertising is sometimes referred to as advertisement and it can be defined as a group of consumer and sales promotion campaign which is designed and developed with the sole intention of making the various quality goods or services that are being produced or offered by a business organization (company or firm) to become known, popular, and familiar to all of its customers and potential customers.
In conclusion, advertising helps a business firm to achieve long-term results while sales promotion campaign generate short-term results.
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on july 1, year 7, x company purchased a machine by paying a $20,000 down payment and signing a noninterest bearing note for $360,000, calling for payments of $6,000 per month for the next 5 years. x also paid an additional $10,000 for delivery and installation. the equipment could have been purchased for $310,000 on the date of acquisition. the equipment has a 10 year useful life with no salvage value and will be depreciated on a straight-line basis. what will be the amount of depreciation recognized in year 8? multiple choice
Answer: A, C, and D
Explanation:
Planning involves the effort to direct and lead people to accomplish the planned work of the organization.a. Trueb. False
The statement 'Planning involves the effort to direct and lead people to accomplish the planned work of the organization' is true.
Effective planning that is formulated by a team can direct and lead the workers to accomplish the goal by maintaining the plans that were made.
Planning is the method where a strategy is formulated by a team to direct and lead the team in such a manner that upon following of the plan they can accomplish the work of an organization. Without effective planning, a team will not know how to lead or move further in order to commit a planned work for the organization.
As planning is effective for accomplishing work hence the statement above is true.
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consider monopoly, monopolistic competition, and perfect competition. in which of these three market structures does a profit-maximizing firm experience zero economic profit? a. perfect competition only b. perfect competition and monopolistic competition only c. perfect competition, monopolistic competition, and monopoly d. the answer cannot be determined without knowing whether the market is in the long run or short run.
Considering monopoly, monopolistic competition, and perfect competition, the market structures, a profit-maximizing firm that experience a zero economic profit is the answer cannot be determined without knowing whether the market is in the long run or short run. The Option D is correct.
What is a zero economic profit?In competitive market, the zero-profit condition refers to the condition that occurs when an industry or type of business has an extremely low cost of entry to or exit from the industry. In this situation, some firms are not already in the industry and tend to join the industry if they calculate that they will make a positive economic profit (profit in excess of the cost of acquiring investible funds).
More firms will enter until the economic profit per firm has been driven down to zero by competition. Conversely, if the firms are making negative economic profit, then, enough firms will exit the industry until economic profit per firm has risen to zero.
Therefore, the description often represents a situation of almost perfect competition, a situation with zero economic profit is referred to as the industry's long run.
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With respect to distance between a foreign and a domestic market, administrative distance is likely to be more when the new market _________.
A)uses the common law system used in the Anglo sphere
B)has not been part of the colonizer/colony network
C)uses the same currency as the domestic market
D)does not belong to a different trade bloc
The administrative distance is likely to be more when the new market uses the common law system used in the Anglo sphere, With respect to distance between a foreign and a domestic market. Thus, option A is correct.
What is administrative distance?Administrative distance is also known as route preference, is a number of arbitrary units allocated to static, dynamic, and directly linked routes. Routers utilize the value to rank routes from most favored to least liked.
When a new market adopts the common law system utilized in the Anglosphere, the administrative distance between a foreign and a home market is likely to be greater.
Therefore, operation A is correct, administrative distance employs the Anglo-Saxon common law system.
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in the trade-based model of exchange rate determination for a flexible exchange rate regime, how is the equilibrium exchange rate determined?
In the trade-based model of exchange rate determination for a flexible exchange rate regime, the equilibrium rate of exchange is determined where demand and supply are equal to each other.
The exchange rate at which the quantity of a currency demanded and supplied are equal is known as the equilibrium exchange rate.
Like in a regular market, demand and supply must be approximated because the equilibrium exchange rate is the rate at which the amount of a currency desired equals the amount provided. However, in this case, this may be done using the balance of payments data. The equilibrium would therefore be reached when the total of the current account balance of payments plus the capital and financial account balance of payments equals zero.
The monetary and fiscal policies of the government will have an impact on the exchange rates at equilibrium. All else being equal, an increase in a country's interest rate will likewise lead to an increase in its equilibrium exchange rate.
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Deep Earth Extraction, Inc., operates a facility near Estuary Bay. Discharging waste from the facility into the bay can result in
a. penalties and damages.
b. penalties only.
c. damages only.
d. none of the choices.
Deep Earth Extraction, Inc. has a plant at Estuary Bay. Waste discharged from the plant into the water may result in penalties and damages. Thus, option A is correct.
What are the penalties and damages?Penalty is a sanction applied in the form of punishment for the parties' violation, whereas damages are an agreed sum of money that the parties agree to pay in the case of breach.
Penalties are not appropriate recompense, although damages are. Damages are a punishment if the amount established is irrespective of the actual loss, and is given to deter the other party from breaching the contract.
Therefore, Penalties and damages may be imposed if waste from the facility is dumped into the water. As a result, option A is right.
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since toni brookfield is retired, she has used income from her investment in the alger mid cap growth fund to supplement her other retirement income. during one three-month period, the fund grew by $1,450. if she withdraws 70 percent of the growth, how much will she receive?
Toni Brookfield will receive an amount of $1015 from her investment in the Alger mid-cap growth fund
A growth fund is a diversified stock portfolio with a focus on the capital appreciation and minimal to no dividend payments. The portfolio is mostly made up of businesses with above-average growth that reinvest their earnings in growth, acquisitions, or R&D. (R&D). The majority of growth funds have bigger potential capital gains but often carry higher risks.A mid-cap fund invests in companies of average size.
She wants to withdraw 70% of the amount, by which her investment grew. Therefore,
Withdrawal = 70% * Growth amount
Withdrawal = 0.70 * 1450
Withdrawal = $1015
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In the Breakthrough Energy Catalyst video case, investments are being made to develop technologies to convert biological inputs, including municipal waste, into what product?
Question 3 options:
Sustainable Aviation Fuel
Green Hydrogen
Direct Air Capture
Long-duration Energy Storage
In the Breakthrough Energy Catalyst video case, funds are being invested in the creation of technology that will enable the generation of sustainable aviation fuel from biological sources, such as city trash. The right response in this case is option A.
The conversion of municipal garbage and other biological inputs into replacement jet fuel makes it a sustainable aviation fuel that contributes to environmental cleanliness. In order to power airplanes, replacement jet fuel is also needed.
The Breakthrough Energy Catalyst video case study shows how funds are being used to develop technologies that transform biological inputs like municipal waste into ecologically beneficial aviation fuel.
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in a standard cost system, variable overhead is applied: a. using actual direct labor hours. b. using budgeted indirect labor hours. c. using direct labor hours at practical capacity. d. using standard direct labor hours. e. all of these.
In a standard cost system, variable overhead is applied using standard direct labor hours.
Option C is correct answer.
Standard prices are estimates of the cost of products bought -- this is, the value required to produce your merchandise. They commonly include 3 components: direct substances, direct exertions, and manufacturing overhead.
Standard cost is budgeting the value to produce one unit of an object. You establish and assign a hard and fast of prices for every manufacturing phase of the object—direct fabric, direct hard work, indirect labor, and gadget hours. these expenses are used to file value of manufacturing for all like items.
Standard costing is the exercise of estimating costs within the manufacturing procedure due to the fact that manufacturers can't expect real costs earlier. producers use this system to plot upcoming charges of numerous expenses, together with labour, materials, production and overhead.
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Lid on it hat shop has an inventory turn ratio of 6. 2, $1. 55 million in annual sales, and $620,000 cost of goods sold for the same annual period. What is its average inventory?.
Lid on it hat shop has an inventory turn ratio of 6.2. Its average inventory is $100,000
Inventory turnover, or inventory turn ratio, is a ratio that shows how many times a company's inventory was turned over with respect to its cost of goods sold (COGS), over a particular time period. A corporation can then divide the number of days in the period, by the inventory turnover ratio to obtain the average number of days it takes to sell its inventory.
The formula for the inventory turn ration is:
Inventory turnover = cost of goods sold / average value of inventory
Parameters given:
COGS = $620,000
inventory turn ratio = 6.2
Hence,
6.2 = $620,000 / average value of inventory
average value of inventory = $620,000 / 6.2 = $100,000
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What are the 3 types of savings?
The deposit account, the money market account, and the certificate of deposit are the three types of savings.
For short-term objectives and emergency finances, deposit account work best.If you require greater freedom, money market accounts are the ideal choice.The greatest place to keep money you won't need soon is in a CD (Certificate of Deposit)Certificate of Deposit demands that you deposit a set sum of money over a set period of time. For the entire time, you receive a set interest rate. The advantage of this is that your rate won't change even if interest rates are reduced at the federal level.
Generally speaking, interest rates rise with term length. Once the CD is opened, additional money cannot be added.
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jiminy’s cricket farm issued a 30-year, 4.5 percent semiannual bond three years ago. the bond currently sells for 104 percent of its face value. the company’s tax rate is 22 percent.a. What is the pretax cost of debt? b. What is the aftertax cost of debt?
The pretax cost of debt, given the selling price of the bond and the interest rate, is 4. 25 %.
The aftertax cost of debt, given the company tax rate, is 3. 31%.
How to find the cost of debt ?The cost of debt to Jiminy's cricket farm, will be the yield to maturity on the bond. This yield to maturity can be found by the formula :
= ( Periodic coupon payment + ( face value - market value ) / years to maturity ) / ( face value + market value ) / 2 )
Periodic coupon payment :
= 4.5 % / 2 x 100
= $ 2.25
Number of years :
= 30 x 2
= 60 semi annual periods
Yield to maturity and pretax cost of debt :
= (( 2.25 + ( 100 - 104 ) / 60 ) / ( 100 + 104 ) / 2)
= 4. 25 %
The after-tax cost of debt is :
= Pretax cost of debt x ( 1 - tax rate )
= 4. 25 % x ( 1 - 22 %)
= 3. 31%
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Employers who provide health insurance to their employees must ensure that the employees' health information is not disclosed to unauthorized parties. True False
It is a true statement that an Employers who provide health insurance to their employees must ensure that the employees’ health information is not disclosed to unauthorized parties.
Which legislation guides this Employer act?The Health Insurance Portability & Accountability Act of 1996, is the federal legislation that protects the privacy of health information. In the workplace, the legislation ensures that employee health information is not provided to parties, such as employers without the consent of the employee.
In essence, the laws protect the privacy of all past, current and future employee health-related information. All employers is required be familiar with HIPAA to ensure compliance with the law.
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benefits packages are more complex than pay structures, which makes it more difficult for employees to appreciate the benefits offered. group startstrue or false
The benefits packages offered by employers are more complex than pay structures and so employees find it hard to appreciate the benefits so this statement is True.
How do benefits compare to pay structures ?Benefits are often offered as an additional way to get employees to become more motivated in their work. They are therefore an added item to pay structures.
However, they are more complicated than pay structures and depend on several things which makes them quite difficult to appreciate to employees who might simply prefer they are paid cash.
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Answer: The answer is True
Explanation:
Both dividends paid and dividends declared during the year are reported in the statement of cash flows.
a. True
b. False
It is a false statement that both the dividends paid and dividends declared during the year are reported in the statement of cash flows. The Option B is correct.
What is a dividend?In accounting, a dividend refers to share of profits and retained earnings that a company pays out to its shareholders. When a firm generates a profit and accumulates retained earnings, the earnings can be either reinvested in the business or paid out to shareholders as a dividend.
Only dividends actually paid in cash during the year are reported in the statement of cash flows. Also, the statement of cash flows only reflects an actual cash flows.
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When entering into an income based repayment plan option, a student must contact their ________________________ to select the repayment plan option
When entering into an income-based repayment option, a student must contact their student loan service provider. to select the repayment plan option.
A loan is a type of debt that a person or other entity incurs. The lender gives the borrower a financial advance.
A student loan is a contract whereby a college or university student borrows money from a bank to pay for their education and then must repay the loan once they have finished their studies and begun working.
The loan servicing specialist oversees fast debt repayment and is compensated with a minimum percentage of the compensation that the borrower is required to pay. It helps to prevent complicated loans and promotes a positive working relationship between the financial institution and the defaulter.
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thailand and malaysia are trading partners. if the price level in thailand decreases relative to the price level in malaysia, what will happen to thailand’s exports to malaysia and thailand’s aggregate demand?
Thailand's exports rise together with the country's overall demand. A drop in price level has little impact on aggregate supply over the long term.
Long-term adjustments to prices and wages maintain real values, such as real production and the real wage, constant.
Domestic spending will grow when domestic items become more affordable relative to imported ones at a lower price level. Correct.
As productivity rises or the cost of essential inputs decreases, the aggregate supply curve moves to the right, allowing for a combination of lower inflation, more production, and reduced unemployment.
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when cory is given a logic problem to solve, he systematically tries every possible solution until he finds the correct answer. cory’s strategy is to use
Cory can use an algorithm technique to solve a logical problem by repeatedly attempting all potential solutions until he discovers the correct one.
Describe an algorithm.
An algorithm is a planned procedure used to complete a task or maintain a record. When used in software or hardware routines, algorithms function similarly to a set of instructions that carry out certain tasks in the correct sequence.
As a result, the aforementioned response is the right one. In other words, this is the only approach that can be utilized to solve a logic puzzle, and before the correct solution is discovered, all other options are explored.
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the most important activity in recruiting salespeople is deciding what the salesperson will be doing and
Deciding what a salesperson will be doing and what character qualities and skills they need to have in order to accomplish their work properly are the most crucial step in the recruitment process.
Without a plan for finding the proper salespeople, you run the danger of hiring the wrong individuals and getting caught in a costly cycle of constant turnover.
A solid sales plan can aid in the retention of new workers in sales, which will have a substantial impact on your company's financial results. Many organizations cannot afford to make recruiting errors.
The Leadership Podcast's host, Jim Vaselopulos, is adamant that businesses can avoid making this error. He claims that he associates a few behaviors with employing salespeople:
Curiosity: The propensity to notice, inquire about, and seek out answers
Feedback: The desire to accept feedback and the capacity to do so swiftly.
Comfort in knowing what really drives oneself and others to be motivated
Empathy: The capacity to genuinely and unflinchingly relate to a prospect's feelings
Growth The frame of mind that promotes higher levels of success.
Timing: Knowing when to act quickly and when to wait is necessary.
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given that the mpc is higher, how much more consumption occurs in the first four cycles when the mpc is 0.80 compared to when the mpc is 0.75?
If the initial investment is $100, then the additional consumption in the first four cycles when the MPC is 0.80 compared to when the MPC is 0.75 is $5.
When the MPC is 0.80, the amount of consumption in the first four cycles will be higher than when the MPC is 0.75.
To calculate how much more consumption occurs in the first four cycles when the MPC is 0.80 compared to when the MPC is 0.75, we can use the following formula:
Change in Consumption = MPC × Initial Investment
In this case, the change in consumption is 0.05 (0.80 - 0.75). The initial investment is the same in both cases. Therefore, the additional consumption in the first four cycles when the MPC is 0.80 compared to when the MPC is 0.75 is 0.05 × the initial investment.
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