for gaap purposes, if a dividend receiving corporation owns less than percent of the stock of the distributing corporation, the receiving corporation includes the dividend in income (same as tax; no book-tax differences).

Answers

Answer 1

Less than 20% of the stock.

For GAAP purposes, if a dividend receiving corporation owns less than 20 percent of the stock of the distributing corporation, the receiving corporation includes the dividend in income.

What is Tax?

Whether municipal, regional, or federal, taxes are mandated payments made by individuals or businesses to the government. Government programs like Social Security and Medicare as well as public infrastructure and services like roads and schools are funded by tax income.

Taxes are borne by whoever bears the cost of the tax, whether this is the entity being taxed, such as a business, or the final users of the items produced by the firm.

Taxes of all kinds, including payroll taxes, federal and state income taxes, and sales taxes, need to be taken into account from an accounting standpoint.

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The correct question is:

“for gaap purposes, if a dividend receiving corporation owns less than ______ percent of the stock of the distributing corporation, the receiving corporation includes the dividend in income (same as tax; no book-tax differences).”


Related Questions

Statements made by an applicant for an insurance policy that are true to the best of the applicant's knowledge are referred to as?

Answers

Statements made by an applicant for an insurance policy that are true to the best of the applicant's knowledge are referred to as “representation.”

Representation of a statement made in an application for insurance that the prospective insured represents has been correct to the best of his or her knowledge. If the insurance relies on representation entering the insurance contract and if it proves to be false at the time it was made. The insurer may have the legal option to void the contract.

A representation insurance policy is a form of coverage to guarantee the contractual representation made by sellers associated with corporate marge and acquisitions. A guarantee of the performance of a product. Product warranties are included within the definition of the named insurance product in general liability policies if untrue will avoid the policy.

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What is considered to be adaptive about the five stages of loss presented by kubler-ross' model?

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The Kubler-Roth grief period acts as an individual's cognitive defense mechanism to give the individual additional time to process the grief. It is commonly understood and accepted that stages act as a defense mechanism. The rest of the options are talking about reducing some kind of grief.

Elisabeth kübler-Ross. A Swiss American psychiatrist and pioneer of research on dying humans, okübler-Ross wrote "On loss of life and death," the 1969 ebook in which she proposed the patient-focused, demise-adjustment pattern, the "5 ranges of Grief." the ones degrees are denial, anger, bargaining, despair, and reputation.

The 5 tiers of Grief is a principle developed by psychiatrist Elisabeth kübler-Ross It shows that we undergo 5 awesome levels after the loss of a loved one. those tiers are denial, anger, bargaining, despair, and eventually acceptance.

Kubler-Ross and associates developed a 5 stage version of loss of life and death. these tiers have one-of-a-kind emotional responses that humans go through in response to the understanding of demise. they are generally referred to by using an acronym of DABDA and are denial, anger, bargaining, depression, and acceptance.

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You are interviewing someone about a new concept in debit cards. the interviewee immediately tells you that he hates debit cards and never uses them. what would be your appropriate next step?

Answers

The correct option according to me is  (C) Explore why he hates debit cards

Answering utilizing a design thinking strategy would be the best course of action.

What does the design thinking methodology entail?

The way you create goods, services, processes, and organizations will change as a result of using design thinking, a human-centered approach to innovation that is based on understanding customer demands, quick prototyping, and coming up with innovative ideas.

By applying design thinking, you may avoid relying solely on past data or placing dangerous bets without sufficient evidence by making judgments based on what clients actually want.

Design thinking combines what is practical from a technology and financial standpoint with what is desired from a human one.

Desirability: What is appealing to and appropriate for people.Technical Possibility: What is feasible in the near future?Viability: What elements are most likely to be included in a sustainable company model?

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The complete question is:

You are interviewing someone about a new concept in debit cards. The interviewee immediately tells you that he hates debit cards and never uses them. What would be the appropriate next step?

A. Terminate the interview as this person will not give you knowledgeable information.

B. Ask him about the new debit card concept anyway.

C. Explore why he hates debit cards.

D. Ask about a similar product, but not the debit card.

If someone emigrated to the united states from venezuela, a spanish speaking country in south america, how might they think of themselves? choose all of the possible correct answers.

Answers

There is just one American hemisphere where Latin America, Central America, and Mexico are located, not the modern division between "North America" and "South America" that some people started to make as two separate continents.

As much and as little as they experience it in comparison to other Spanish-speaking South American nations. Chileans and Argentinians typically don't perceive any kind of explanation why they ought to feel more connection to Colombians than it is to Mexicans, Nicaraguans, or Cubans, despite the fact that individuals in Latin America tend to focus on domestic concerns of their own countries.

And undoubtedly, they feel a greater sense of kinship with each of them than with Brazilians. Important: The original understanding of the continents is still held by many in the Spanish-speaking globe.

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Assume that you had a bad year in the stock market with capital gains of $10,000 and capital losses of $25,000. how much can you write off on this year?

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The amount that can be written off in this year by setting off capital loss(25,000) we incurred, with the capital gain(10,000) is 13,000

Long term capital gains(LTCG) can be set off against Long term capital losses (LTCL)only

Capital gain/loss on Stock market is long term capital  gain/loss

LTCG = 10,000

LTCL = 25,000

SET OFF = 25,000 - 10,000 = 15,000- 2,000 = 13,000
So, we can write off 13,000 for the year.

The Income Tax only permits a loss to be offset under the head of "Capital Gains"; it does not permit a loss under the head of "Capital Gains" to be offset against any income from other heads.

Only long-term capital gains may be offset by long-term capital losses.

Both long-term benefits and short-term gains may be offset by short-term capital losses.

If you sold shares or equity mutual fund units after 31.3.2018 and incurred a long-term capital loss, you can offset that loss against any LTCG. As long-term share profits or gains from equity funds are now taxable when they exceed 1 lakh,

Additionally, you have up to 8 assessment years to carry these losses forward for setting off in future years. Before 31.03.2018, there was no tax on long-term gains on stocks and equities funds; as a result, these profits were viewed as a dead loss. As a result, the same was prohibited from beginning or continuing.

When held for longer than a year, shares and equity funds are considered long-term capital assets.

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Macro-economic factors that influence consumer spending, including rates of inflation and economic growth, are part of the ______ environment.

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Macro-economic factors that influence consumer spending, including rates of inflation and economic growth, are part of the economic environment.

What is economic environment?

Economic environment can be described as the external economic factors which can have influence on the buying habits of consumers  as well as the businesses.

It should be noted that this can  affect the performance of a company. and could be  beyond a company's control,  hence Macro-economic factors that influence consumer spending, including rates of inflation and economic growth, are part of the economic environment.

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What do financial planning skills ultimately enable an individual to do?

to prepare for the future
to process their own tax returns
to stop spending
to become wealthier without saving money

Answers

Financial planning skills ultimately enable an individual to  prepare for the future.

What is meant by Financial planning skill?

This is the term that is sued to describe the ability of people to be able to determine the financing that is the most appropriate for them and the ways that they have to be able to carry out investment activities also as to get the most viable profits. This is a very important skill because it helps in savings and also helps in the acquisition of assets.

Hence we can say that financial planning skills ultimately enable an individual to  prepare for the future.

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At a volume level of 600,000 units, sullivan reported the following information: sales price $ 70 variable cost per unit 20 fixed cost per unit 5 the company's contribution-margin ratio is closest to:_____.

Answers

The company's contribution-margin ratio is closest to:71.43%

What is the contribution-margin ratio?

The contribution  margin ratio means the contribution per unit(sales price minus variable cost per unit) as a percentage of the selling price, in other words, the portion of the selling price that each unit sold contributes to the recovery of the firm's total fixed costs

contribution-margin ratio=contribution margin/sales price

contribution margin=sales price-variable cost

sales price=$70

variable cost=$20

contribution margin=$70-$20

contribution margin=$50

contribution-margin ratio=$50/$70

contribution-margin ratio=71.43%

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which two project team success factors have shown the strongest correlation to successful project performance as perceived by senior managers?

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The  two project team success factors that have shown the strongest correlation to successful project performance as perceived by senior managers are

Stimulating work environment opportunity for team and individual recognition

What is Project performance management?

Project performance management  can be described as the process of creating as well as  implementing, and managing projects  which have an effect on the performance of an organization.

It should be noted that this  focus on task execution as well as project performance management ..

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allocated common costs are blank . multiple choice question. only relevant to decisions if they are avoidable never relevant to decisions only relevant to decisions if they are unavoidable always relevant to decisions

Answers

Allocated common costs are only relevant to decisions if they are avoidable. Thus, option (a) is correct.

What is costs?

The term "cost" refers to the actual amount of money spent on the manufacturing of the product. The products are manufactured to spend money on raw materials, transportation, wages, salaries, and other expenses.

The common costs refer to the allocated the joint products, process, and activities, to determine the cost of the product. The avoidable to the relevant cost. The relevant costs are affected by the managerial decision.

Therefore, option (a) is correct.

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on december 31, 2019, akron, inc., purchased 5 percent of zip company's common shares on the open market in exchange for $15,950. on december 31, 2020, akron, inc., acquires an additional 25 percent of zip company's outstanding common stock for $97,500. during the next two years, the following information is available for zip company: what amount of income from its investment in zip should akron report for 2021?

Answers

Equity income $26,580, Inv Zip $133,890, Reported inc $36,990, Inv Zip $144,300 these amount of income from its investment in zip should akron report for 2021

What is equity?

Equity, also known as shareholders' equity or owners' equity for privately held businesses, is the sum of money that, in the event of a company's liquidation, would be distributed to its shareholders after all of the company's assets have been sold and its debt has been fully repaid. It is the worth of company sales less any obligations owing by the company that was not transferred with the sale in the case of an acquisition.

A company's book value can also be represented by shareholder equity. Equity may occasionally be provided as payment-in-kind. Additionally, it shows how many shares of a corporation each person owns.  A company's equity may be seen on its balance sheet, and it is one of the most often used pieces of information by analysts to evaluate a company's financial standing.

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For your project, you will be doing a Competitor Marketing Analysis Report on the:

Question 3 options:

All companies in the chosen industry


A company you created


An existing company known as the Chief Industry Competitor


Any company

Answers

It’s the third one an existing company know as. The s

Debra spends 22 hours a week studying in the gatton building. Debra currently has a 3. 7 gpa. If debra reduced her time studying to 10 hours a week she would have a 2. 7 gpa. If she only studied for 10 hours a week she could spend 12 hours working at common grounds for $9. 25/hour. What is debra/s marginal cost in terms of dollars per week of improving her gpa from a 2. 7 to a 3. 7?.

Answers

Debra spends 22 hours a week studying in the Gatton building. Debra currently has a 3.7 GPA. If Debra reduced her time studying to 10 hours a week she would have a 2.7 GPA. If she only studied for 10 hours a week she could spend 12 hours working at Common Grounds for $9.25/hour. Debra's marginal cost in terms of dollars per week of improving her GPA from a 2. 7 to a 3. 7 will be $111.

What GPA manner?

Grade factor average (GPA) is the measure used to summarize your academic fulfillment at Griffith. After the publication of very last grades each trimester, your program and profession GPA are calculated, and will be used by the college to inform choices, including the following: educational progression.

Is a GPA 3.5 properly?

However, a grade factor common of three.5 and above is good in college. 3.5 GPA college students usually qualify for the dean's list and honors packages. The common GPA in four-year undergraduate courses in U.S. schools is 3.15. So, we will optimistically say that yes, a 3.5 GPA is good in university.

Can get into Harvard with a 3.5 GPA?

A 3.5 GPA may be surprisingly competitive and admission may be reasonably expected at many colleges, but it's no longer the maximum competitive at locations like Harvard, Yale, and Dartmouth, which, on average, accept college students with GPAs exceeding 4.

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the purchase of new capital goods by a business would fall under which component of gdp? investment investment consumption consumption government

Answers

The purchase of new capital goods by a business would fall under Investment  component of GDP. Gross domestic product (GDP) is a standard measure of the value added created by a country's production of goods and services over a given time period.

As such, it also accounts for the money generated by such output, as well as the overall amount spent on final goods and services. GDP can be determined by adding up all of the money spent in a given period by consumers, corporations, and the government. It can also be estimated simply totaling up all of the money received by all of the economy's participants.

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which gate ensures that all stakeholders have a shared understanding of the proposed system and what it will do? multiple choice gate two gate one gate three gate four

Answers

Gate one ensures that all stakeholders have a shared understanding of the proposed system.

What is a gate?

The gate is a system that includes the steps in which the product is passed the fulfill the criteria of the product for getting additional investment.

In this question, we have to determine which gate shows that all the stakeholders have a shared understanding. Gate one in the proposed system is a gate that ensures that all the stakeholders have a shared understanding. This gate also ensures that everyone should know about what the product will do.

Hence, gate one is the correct option.

The multiple-choice gate is not correct because it does not ensure shared understanding.

Two gates are not correct because it does not ensure shared understanding.

Three gates are not correct because it does not ensure shared understanding.

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mariah is single and has a monthly disposable income of $3,200. her monthly cash outflow is approximately $2,800. mariah includes contributions to a retirement plan and money for investments as part of her cash outflow. she has car insurance and a life insurance policy. mariah has saved $15,000, but wishes to use $10,000 for a down payment on a house.

Answers

Her plan for protecting her assets. In case of an emergency, she should have renters insurance for her apartment.

If Mariah hired a financial advisor to go over her finances, he or she would point out from her plans that the down payment of $10,000 for a house is the area that needs improvement. The money she has saved would be reduced, which is the justification. Additionally, because she must also pay for her life insurance and auto insurance, her budget is not particularly large.

Finance is the study and practice of money, money-related instruments, and capital assets. It is associated with economics, which is the study of how money, assets, products, and services are produced, distributed, and consumed, but it is not the same thing. The field of finance may be loosely classified into personal, corporate, and public finance since finance activities occur in financial systems at various scales.

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Accords reached by governments in which countries voluntarily limit the volume or value of goods they export to or import from one another are known as?

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Accords reached by governments in which countries voluntarily limit the volume or value of goods they export to or import from one another are known as export restraint agreements.

What is export and import ?

Since payments to sellers who are located outside are a part of import transactions, there is a corresponding outflow of funds from the nation. Exports are products and services that are made domestically and then offered to clients in other nations.

The export of rice from China for sale in several nations is an illustration of export. to transfer (data) between programs.

From an American point of view, chocolate produced by a Belgian company and sold there would be considered an import.

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Reno revolvers has an eps of $1.50, a free cash flow per share of $3.00, and a price/free cash flow ratio of 8.0. what is its p/e ratio?

Answers

The P/E ratio of Reno Revolvers is 16 times.

Given,

Reno Revolvers has an EPS of $1.50

Free cash flow per share = $3.00

Price/free cash flow ratio = 8.0

P/E ratio = ?

The formula which is used to calculate the Price / Earning ratio (P/E ratio) is given below:

Price / Earnings ratio (P/E ratio) = (Market price per share) ÷ (Earning per share)

Here,

Earning per share = $1.50

The market price per share is

= Cash flow per share × price / cash flow ratio

= $3 × 8

= $24

Now placing this value into the formula above

Thus, the price earning ratio is

= $24 ÷ $1.50

= 16 times

Hence, the P/E ratio of Reno Revolvers is 16 times.

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trying to prepare a budget, wesley has done research and found that he spends an average of $⁢190 on his phone/internet/cable service, $318$⁢318 on his electric bill, and $288$⁢288 on his health insurance premium. if he earns $2800$⁢2800 per month, estimate the amount of money he will have after paying these bills each month.

Answers

Wesley will have $2,004 left over after paying these costs each month, which implies he will be able to save $2,004 by making a personal budget and deducting his expenses from his income.

What is a budget?

A budget is a projection of expected income and expenses for a specific future time period. It is frequently established and updated on a regular basis.

A budget can be created by a person, a group of individuals, a corporation, a government, or pretty much anything else that generates and spends money. Simply tracking the entrance and outflow of household cash is what a person or household budget does.

Therefore Expenses of Wesley:

Phone/Cable/Internet service  =  190

Electric Bill  =  318

Health Insurance Premium  =  288

Total Expenses  =  190+318+288 = 796

Earnings of Wesley = 2,800

Savings of Wesley = Total Earnings - Total Expenses =2,800 - 796 = 2,004

Hence Wesley will have $2,004 after paying the above-said bills in a month.

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Enlightenment thinker adam smith wrote about laissez-faire economics and market systems, which was influential in how people economically viewed the role of the government. According to smith, what role should the government have?.

Answers

In his writings, he described how market systems work and his belief in laissez-faire economics. His ideas influenced how people view the government in terms of the economy,

Economics is the study of scarcity and its impact on resource use, the creation of goods and services, the expansion of production and wealth over time, and a range of complex concerns of utmost importance to society. Political science, geography, mathematics, sociology, psychology, engineering, law, medicine, and business administration are just a few of the many areas in which economics has an impact. A society is a group of people who are in regular contact with each other or a large group of people living together in a common space, often subject to the same political authority and prevailing cultural norms. .

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An index of the average prices of all goods and services throughout the economy is called:_________

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An index of the average prices of all goods and services throughout the economy is called the consumer price index.

What is consumer price index?

Inflation is detected using the consumer price index. It is used to calculate the typical price difference for household goods between two specified time periods. Evaluation of general product pricing trends is done while maintaining quality.

One of the most used indicators for gauging inflation and deflation is the CPI. An important gauge of a nation's economic health is inflation.

Thus, it is consumer price index.

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a shortage is defined as the situation that exists when the quantity of a good supplied is greater than the quantity demanded.

Answers

A shortage is defined as the situation that exists when the quantity of a good supplied is greater than the quantity demanded. true

A shortage or excess demand is a state of affairs in which the demand for a product or service exceeds its supply in a marketplace. it's far the other of an excess deliver.

shortages consist of meals, water, energy, and hard work. demand or delivery adjustments can arise for diverse reasons; no longer all are associated with a price exchange. scarcity and absence are two one-of-a-kinds, and positive financial shortage characteristics cause them to stand apart.

A shortage occurs whilst for a few purposes such as authorities intervention, or decisions by using dealers now not to raise charges the price does now not rise to reach equilibrium. in this condition, customers need to buy more on the market rate than the amount of the coolest or provider that is to be had, and a few non-rate mechanisms.

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Why is it that enterprises will need to adapt in regard to human capital trends?

Answers

With changing business space, enterprises need to adapt to both changing and emerging ideas as well as human capital trends.

The pandemic presented fresh difficulties in terms of economic prospects and the shifting nature of the labor market. Work from home, remote working, odd even staffing, etc. were popular in order to handle the epidemic and keep the engines of the economy operating, especially to keep up with the new problems. Further challenging the diversity that the firms are venturing into are new upskilling fields like artificial intelligence, cyberspace, hacking, etc.

As a result, a redesign of our strategy for managing human capital is in the works and has to be considered. It is important to consider how businesses might adapt to newer and developing trends in human capital if they want to have a sustainable and forward-thinking future.

Hence, Businesses must adapt to developing and evolving concepts as well as trends in human capital as the business environment changes.

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If the quantity of housing supplied in a community is greater than the quantity of houses demanded, the existing price?

Answers

If a quantity of housing supplied in a community is greater than the quantity of houses demanded, the existing price is above the market equilibrium price.

Equilibrium exists whenever the quantity of the good demanded is just equal to the quantity of the good supplied. If the price of the good is above the equilibrium price, this means that the quantity of the good supplied exceeds the quantity of the good is demanded.  There is are surplus of the good in the market.  The existence of this surplus gives sellers an incentive to lower their prices and thus lowering the price downward toward its equilibrium level.

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The following data values represent the daily amount spent by a family during a summer vacation. find the sample standard deviation of this dataset: $96, $125, $80, $110, $75, $100, $121

Answers

The sample standard deviation of this dataset is =19.1.

The Standard deviation is a degree of the amount of variant or dispersion of a set of values. A low widespread deviation indicates that the values tend to be near the mean of the set, at the same time as a high widespread deviation indicates that the values are spread out over a much wider variety.

x x- \bar x=x-101 (x-ˉx)2

96     -5                          25

125     24                        576

80     -21                     441

110     9                          81

75    -26                   676

100      -1                         1

121        20                    400

∑x=707 ∑(x-\bar x)=0 ∑(x-\bar x)2=2200

Mean \bar x =∑x/n

=96+125+80+110+75+100+121/7

=707/7

=101

Sample  standard deviation S=√∑(x-\bar x)2/n-1

=√2200/6

=√366.6667

=19.1

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exercise 9-11a record bonds issued at a discount and related semiannual interest (lo9-5) skip to question [the following information applies to the questions displayed below.] on january 1, 2021, white water issues $600,000 of 7% bonds, due in 10 years, with interest payable semiannually on june 30 and december 31 each year. assuming the market interest rate on the issue date is 8%, the bonds will issue at $559,229. exercise 9-11a part 2 2. record the bond issue on january 1, 2021, and the first two semiannual interest payments on june 30, 2021, and december 31, 2021.

Answers

Bond issuance:

Dr Cash                                                                          $559,229

Dr DIscount on bonds payable($600,000-$559,229)$40,771

Cr Bonds payable                                                                         $600,000

30 June 2021:

Dr Interest expense         $22,369.16

Cr Discount on bonds payable($22,369.16-$21,000.00)      $1,369.16

Cr Cash                                                                                      $21,000.00

31 December 2021:

Dr Interest expense         $22,423.93

Cr Discount on bonds payable($22,423.93 -$21,000.00)  $1,423.93

Cr Cash                                                                                    $21,000.00

What the bonds issued at premium or at discount?

The fact that the total cash realized from bond issuance,$559,229, is less than  the  face value of $600,000 means that the bonds were issued at a discount.

discount on bonds payable=$600,000-$559,229

discount on bonds payable=$40,771

semiannual coupon payment=$600,000*7%*6/12

semiannual coupon payment=$21,000

June 30, 2021 interest=$559,229*8%*6/12=$22,369.16

June 30 2021 balance on bonds payable=$559,229+$22,369.16-$21,000.00=$560,598.16

interest on 31 December 2021=$560,598.16*8%*6/12=$22,423.93

Balance of bond payable on 31 December 2021=$560,598.16+$22,423.93-$21,000.00

Balance of bonds payable 31 December=$562,022.09

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an appraiser finds that, on average, rental homes in the area are selling for $165,000. average rents are $1,500 per month. the appraiser is appraising a home with a projected gross rent of $1,450 per month. what is the value of the home using the gross rent multiplier?

Answers

If the appraiser is appraising a home with a projected gross rent of $1,450 per month. The value of the home using the gross rent multiplier is: $159,500.

Gross rent multiplier

Using this formula

Gross rent multiplier=Gross rental income/Average rent per month×Projected rent per month

Let plug in the formula

Gross rent multiplier=$165,000/$1,500×$1,450

Gross rent multiplier=$159,500

Therefore if the appraiser is appraising a home with a projected gross rent of $1,450 per month. The value of the home using the gross rent multiplier is: $159,500.

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Assuming a production of 10,500 units, what is the budgeted materials purchase (in lbs.& $)?

Answers

Assuming a production of 10,500 units, The budgeted materials purchase (in lbs.& $) is $630,000.

10,500 (3lbs)

= 31,500 lbs31,500lbs($20)

= $630,000.

Materials Budgeting:

Material budgeting is the process of developing a material or purchase budget in terms of the amount and monetary value of materials to be purchased over a specific time period. It not only aids in estimating material prices over time, but it also analyses material requirements. Material budgeting ensures reduced inventory risk, maximum buy lead time, low transportation costs, and improved vendor relations.

The purchase is calculated as follows: Purchase in units = Usage + Desired ending material inventory units Beginning inventory units Typically, the direct material budget is supplemented by a calculation of estimated cash payments for materials.

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Which type of variance causes operating income to be greater than the budgeted operating income?

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Favorable variance is the variance causes operating income to be greater than the budgeted operating income.

A favorable variance is wherein real income is greater than budget, or real expenditure is less than budget. That is similar to a surplus in which expenditure is much less than the available earnings.

Is Favorable variance usually accurate?

Favorable variances are defined as either generating greater revenue than expected or incurring fewer fees than expected. Damaging variances are the other. Much less revenue is generated or greater prices incurred. Either may be correct or terrible, as these variances are based on a budgeted amount.

How do you inform if a variance is favorable variance or destructive?

If sales have been better than expected, or expenses were decrease, the variance is  favorable variance. If sales have been decrease than budgeted or costs were better, the variance is detrimental.

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suppose your income is $2,000.00 this year and $1,060.00 next year. all you care about is consumption this year and next year. you can borrow or lend at an interest rate of 6.00%. the consumption good costs $1.00 per unit this year, and there is no inflation.

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If the interest rate was 9.00% instead, you would undoubtedly not be in a better or worse financial situation, assuming your income is $2,000 this year and $1,060.00 next year. You only consider consumption for this year and the following year. 6.00% interest is charged on any loans or borrowing. This year, there is no inflation and the consumer good costs $1 per unit.

The amount a lender costs a borrower in terms of interest rate is expressed as a percentage of the principal, or the lent amount. The annual percentage rate, which is how loans' interest rates are commonly expressed consumption, is calculated annually.

A savings account or certificate of deposit earnings at a bank or credit union may also be subject to an interest rate. Interest on these deposit accounts is measured as an annual percentage yield.

The borrower is essentially charged interest for the usage of the asset. Cash, consumer goods, vehicles, and real estate are all examples of consumption lent assets. A higher interest rate makes borrowing the same amount of money more expensive. For this reason, an interest rate can be viewed as the "cost of money."

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