(c) Matching principles .matching principle that says that revenues and any related expenses should be recorded in the same period.
What is deferral accounting ?
In a company's general ledger, deferrals are a sort of "adjusting" entry that postpones the recognition of a transaction in the company's accounting records to a future fiscal quarter (or periods). Revenue, or the amount to be collected, and costs, or the amount to be paid, be postponed via deferrals.
The matching principle and revenue recognition are the two accounting principles that underlie both revenue and expenditure deferral. The Financial Accounting Standards Board (FASB) describes the revenue recognition concept, which is key to accrual-based accounting, as "when the selling business achieves a performance obligation by transferring a promised item or service to a customer, giving the customer ownership."
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true or false: there is no underpayment penalty assessed if the taxpayer chooses to pay nothing throughout the year, but sends in just enough of an estimated payment at year-end to meet the safe harbor rules.
It's untrue what they say. If a taxpayer elects to pay nothing during the year but sends in just enough of a projected payment at year's end to comply with safe harbor regulations, an underpayment penalty will be levied.
How can taxpayers guard against being hit with an underpayment penalty?In order to avoid a penalty, taxpayers should typically pay their estimated taxes in four equal installments. However, if your income fluctuates during the year, you might be able to adjust the annualized installment method's payment amounts to avoid or reduce the penalty.
What results in a penalty for underpaying taxes?Individuals' Underpayment of Estimated Tax If you don't pay enough anticipated tax on your income or you pay it late, you could face penalties as an individual, an estate, or a trust. Even if we owe you a refund, the penalty can still be applicable.
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you must decline an employee's request to telecommute three days per week. which of the following is the best explanation for the refusal? a. our current company policy does not allow telecommuting. b. your daily presence in the office is important to ensure regular customer contact. c. unfortunately, we cannot afford the expenses associated with telecommuting. d. your work standards cannot be relied upon unless we are able to observe you at the office.
In order to decline an employee's request to telecommute three days per week, the best refusal explanation that you can give is b. your daily presence in the office is important to ensure regular customer contact.
Although telecommunication makes the process of dealing with customers easy through virtual contact, however, customers are more likely to seal a deal through regular customer contact.
Telecommunication should only be used in cases when you cannot manage to come to the office or deal with customers due to an emergency. Other than that, in order to make sales, regular customer contact is important.
Hence, in the scenario based above, you can refuse an employee from telecommunication by telling him that presence in the office is necessary for customer contact.
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brittany is traveling in germany and went to a bank to convert $200 into euros. she was concerned when she received fewer euros than she had last week when she converted the same amount of money. the teller explained that the money had been converted based on the rate that was available today for currency exchange and this rate fluctuates. what type of rate is being used in this transaction?
The rate being used is the spot exchange rate.
The spot exchange is the current exchange rate between two currencies is a spot rate in foreign exchange. It is the price that must be paid in order to finalise a currency exchange immediately. The spot exchange rate is determined by the forex market, and some nations actively control or influence this rate through tools like currency pegs. Trading opportunities in the spot market and futures, forward, and options markets are found by currency traders by monitoring spot rates.
In the given case the amount was converted at the given rate at that time. It was the price that Brittany would have paid in one currency to buy another currency at that time. This is why the deviation came in the total amount during currency exchange.
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if a foreign trade policy of a country states that multinational companies can enter its market only by merging with a local business partner, this would represent which environmental force?
If a foreign trade policy of a country states that multinational companies can enter its market only by merging with a local business partner, this would represent political environmental force.
New players (businesses needing foreign intermediaries for their production processes) are joining traditional free trade enthusiasts (exporters wanting market access in foreign countries) in their lobbying efforts for trade liberalization. Due to their significant engagement in global commerce and wealth of resources that may be used to influence political legislators, multinational companies (MNCs) play a significant role in this new alliance.
A framework for growing exports of products and services, creating jobs, and raising value addition inside the nation is provided by the foreign trade policy. It aims to promote both the manufacturing and services sectors, with a focus on enhancing business accessibility. As a result, multinational companies actively shape the intricate interdependencies that define the current global political economy.
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Issac just completed his master’s degree in regional planning, if he wants to continue his education even further, he could pursue his _____ degree.
Issac just completed his master’s degree in regional planning, if he wants to continue his education even further, he could pursue his doctoral degree.
Local making plans can be defined because of the integrated management of spatially bounded regions' monetary, social, and physical assets. Local procedures and regulations have been proposed and achieved because of the beginnings of civilized settlement.
Nearby planning offers the green placement of land use sports, infrastructure, and settlement growth throughout a more extensive area of land than an. Individual town or city. Definition of nearby planning.
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What does a ""u"" stand for on a credit report? what does it mean? is it concerning? does a ""u"" appear on john’s report?.
The “U” for your credit score file stands for “unclassified,” which means that the account hadn't been updated on the time the record was pulled. it is certainly one of many repute codes that could seem subsequent to an account on your credit report.
An unclassified document has in no way contained categorized records. Declassified files originally contained categorized records that changed into either eliminated or redacted, or the facts changed into decided to no longer require protection beneath E.O. 13526, rendering the file unclassified.
An unclassified misdemeanor is the name given to a misdemeanor crime that does not fall into a specific class of misdemeanor offenses, including a class B misdemeanor or a misdemeanor inside the 2nd diploma.
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Answer:
Means unclassified, that the report hasn't been updated, or if the account is new. It's not concerning. And there is no "U" on John's report.
Explanation:
That's what I put as my answer for the class, hope it helps :)
a company with outstanding convertible bonds will need to adjust the denominator of the diluted eps equation. if the bonds are outstanding all year, the adjustment will consist of the .
A company with outstanding convertible bonds will need to adjust , if bonds are outstanding all year , the adjustment consists of conversion ratio times the number of bonds outstanding
What Is Diluted Earnings per Share( Diluted EPS)?
Diluted EPS is a computation used to calculate the quality of a company's earnings per share( EPS) if all convertible securities were exercised. Convertible securities are all outstanding convertible favored shares, convertible debentures, stock options, and clearances. The diluted EPS will generally be lower than the simple or introductory EPS but in the delicate case that there are anti-dilutive defenses it may be advanced.
EPS Significance :Earnings per share, the value of earnings per share of outstanding common stock, is a veritably significant measure to impose a company's fiscal health. When recounting fiscal results, profit and EPS are the two most generally assessed criteria .
EPS is reported on a company's income statement, and only public companies are needed to report it. In their earnings reports, companies report both immediate and diluted EPS, but the focus is generally on the further understated adulterated EPS measure. Dilutive EPS is considered a understated metric because it indicates a worst- case script in terms of EPS.
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condominiums usually require a monthly fee for various services. at $295 a month, how much would a homeowner pay over a 10-year period for living in this housing facility?
seeking long-term solutions and taking place over or involving a considerable amount of time.
A homeowner pay over a 10-year period for living in this housing facility is $ 35400.
How many years is short term?Short, medium, and long terms are the most prevalent. Although the term isn't always used to refer to a specific period of time, many people think of short-term as anything under two years, medium-term as anything between two and ten years, and long-term as anything over ten years.seeking long-term solutions and taking place over or involving a considerable amount of time.pertaining to, or making up, a financial transaction or obligation with a long term, especially one that is a bond with a maturity of over ten years.a monthly fee for various services = $ 295
a homeowner pay over a 10-year period = 295 x 12 x 10
= $ 35400
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g a stock has never before paid a dividend but is expected to make its first dividend payment in 5 years. if the first dividend payment is expected to be $3 and dividends are expected to grow at 6%, what is the stock expected to be worth four years from now if investors require a 12% return?
The price of the shares typically rises once a stock dividend is declared. A stock dividend lowers the book value per common share, which lowers the stock price because it increases the number of shares outstanding while the company's worth remains steady.
Stocks typically have an ex-dividend date set one business day prior to the record date. You won't get the following dividend payment if you buy a stock on or after the ex-dividend date. Instead, the payout goes to the seller. You receive the dividend if you buy before the ex-dividend date. Dividends per share are computed by dividing the total dividends paid by a company over a period of time (including interim dividends) by the number of shares of that company. In math, the dividend is calculated using the following formula: Dividend = Divisor x Quotient + Remainder. Typically, when we divide one integer by another, the result is expressed as x/y = z. In this case, the dividend is x, the divisor is y, and the quotient is z. Stocks with double-digit dividend growth rates are what we are searching for. 5-Year Dividend Growth Rate CAGR is at least 10%. We are seeking for equities with double-digit dividend growth rates, with a 10-year dividend growth rate CAGR of at least 10%.
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vaughn hager started his one-man consulting business under the name hager associates. he likes that he does not have to consult anyone else when making decisions. the legal structure for the company can best be described as a(n):
The legal structure of the company can best be described as a proprietorship.
What is a proprietorship?A proprietorship is described as a form of the legal structure of a company that is entirely controlled and owned by a single individual. It is important to mention that such a business structure involves no other partners and the owner alone benefits from the profits. Furthermore, the owner as well as faces issues because he has to face all the risks.
In this scenario, Vaughn Hager started a consulting business under the name of Hager associates, and he was the only person who solely operated the business. It is important to highlight that he does not have to consult anyone because he alone manages the entire business.
It can be concluded that the legal structure of the company can best be described as a proprietorship.
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rebecca gladyn plans to attend graduate school in 5 years. she thinks that she will need a total of $32,000 to pay for school, and she wants to save money each month to reach her goal. what type of computation should she use? group of answer choices present value of a single amount future value of a single amount simple interest present value of an annuity future value of an annuity
The type of computation should Rebecca Gladyn use is Future value of an annuity. The future value of an annuity can be defined as the value of a group of recurring payments at a certain date in the future, assuming a discount rate or particular rate of return.
Future value of an annuity is used to calculate the balance of an investment account, including interest growth, after making monthly $1,000 contributions for 10 years. Future value of an annuity has formula such as:
F = P * ([1 + I]^N - 1 )/I,
Where P is equal to the payment amount, N is equal to the number of payments, I is equal to the discount or interest rate, and also F is equal to the future value of the annuity.
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rtf, inc. common stock pays an annual dividend that increases by 4.4% annually. the expected rate of return on this stock is 8.2%. what is the dividend yield?
The yearly dividend paid by RTF Inc. common stock increases by 4.4% annually, and its predicted rate of return is 8.2%. Hence, the dividend yield is 3.8%.
What is a dividend yield ?The dividend yield, which is expressed as a percentage and is a financial ratio (dividend/price), shows how much a company pays in dividends each year in comparison to the price of its stock.
Price/Dividend, often known as the dividend payout ratio, is the counterpart of dividend yield.
A stock investment's projected return on dividends only is represented by the dividend yield. If the dividend is not increased or cut, the yield will rise as the price of the stock falls. In the reverse situation, it will fall as the stock price rises. Dividend yields can appear excessively high for stocks that are declining quickly because they fluctuate in relation to stock prices.
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question content area which of the following is an example of a prepaid expense? a.unearned fees b.supplies c.unearned subscription revenue d.accounts receivable
Supplies are a prepaid expense.
Prepaid expenses are payments made in advance for assets that will be used over time. They include rent, insurance, supplies, equipment, and other similar sums.
Supplies are they a prepaid asset?Assets that are used up or come to an end become prepaid expenses. For instance, office supplies are regarded as an asset until they are utilized for business purposes, at which point they become a cost.
What expenses are regarded as prepaid?Rent or insurance are examples of prepaid expenses, which are future costs that are paid in advance. Prepaid expenses are first recorded as an asset on the balance sheet. The amount is then recorded as an expense as the benefits of the assets are realized over time.
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A share of stock with a beta of 0. 75 currently sells for $50. Investors expect the stock to pay a year-end dividend of $2. The 1 year t-bill currently sells for $961. 54, and the historic return on the market is 11%, the historic risk free rate is 4%. If the stock is perceived to be fairly priced today, what must be investors’ expectation of the price of the stock at the end of the year?.
Expected price next year = $62.58
Beta is 0.75, PO is $50, D1 is $2, RF is 11%, and RM is 4%.
Where,
Expected Dividend = D
Po = Price as of today.
Risk-free Rate is Rf.
Market risk premium is Rm.
g = rate of growth
Equity cost is Rf plus beta minus Rm.
Equity cost is 11% plus 0.75 and 4%.
Equity cost = 3.33%
Making use of the Dividend Discount Model to Estimate Growth Rate
(D1/P0) + g = ke
(2/50) + g = 3.33%
0.04 + g= 3.33%
g = 3%
Expected price for the following year = $2*1.033/ (0.03-0.033)
Expected price next year = $62.58
What is Expected price?
As its name suggests, predicted price level is a forecast that takes into account accurate evaluation of pertinent economic data to foretell what will happen with those goods and services in the future. Making changes to this level when new information becomes available is essential because unknowable factors may become real over time.
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you have hired ten new temporary employees to be with the company for three months.how can you make sure that these users can only log on during regular business hours?
To disable an account after a particular date, configure account expiration. To lock accounts automatically after a predetermined number of failed password attempts, use the account lockout settings in Group Policy.
Describe configurationThe definition of configuration in the context of computers and technology is the organization of the IT system's hardware and software. You have more control over the devices on your network thanks to the management of the components, settings, and other factors that guarantee the smooth operation of all IT systems.
Two of the main issues surrounding the requirement for a properly configured technology infrastructure are function and performance. Along with the safety and security of your company's data, reliability is a factor. Devices that are initially configured correctly can spare you trouble in future technology audits.
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explain a contra account by filling in the following blanks. a contra account is an account that is linked with another (report/account/statement). it has a(n) (similar/opposite) balance and is (added/subtracted) to/from the other account's balance.
An account used in a general ledger to lower the value of a connected account is called a contra account.
What is a contra account?Transactions involving cash and a bank account are referred to as contra entries. In other words, a contra entry is any entry that has an impact on both bank accounts and cash. Contra is the reverse in Latin. It is more commonly referred to as a contra voucher.
An account used in a general ledger to lower the value of a connected account is called a contra account. They can be used to report a decrease or write down in a different contra account that nets to the current book value while maintaining the historical value in the main account.
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when is a currency said to be externally convertible? multiple choice when only nonresidents can convert it into a foreign currency without any limitations. when both residents and nonresidents can purchase unlimited amounts of a foreign currency. when neither residents nor nonresidents are allowed to convert it into a foreign currency. when only residents can convert it into a foreign currency.
Only nonresidents can convert it into a foreign currency without any limitations.
The answer is option A.
A convertible currency is any nation's prison smooth that may be without difficulty offered or offered at the foreign exchange market with little to no restrictions.
Convertible foreign money is an extraordinarily liquid instrument compared with currencies that might be tightly controlled through a central authority's important bank or other regulating authority.
Non-convertible forex is one this is used broadly speaking for home transactions and isn't always brazenly traded within the foreign exchange (FX) marketplace.
This is generally the end result of government regulations, which prevent it from being exchanged for overseas currencies.
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studying macroeconomics helps us learn about the value and limitations of , which occurs across nations, typically involving foreign exchange transactions. a.) business cycles b.) economic indicators c.) global trade d.) fiscal policy
Studying macroeconomics helps us learn about the value and limitations of , c.) global trade occurs across nations, typically involving foreign exchange transactions.
Macroeconomics is a department of economics managing performance, structure, conduct, and decision-making of an economy as an entire. for instance, using interest costs, taxes, and authorities spending to regulate an economy’s growth and stability. This includes local, countrywide, and global economies.
Microeconomics has applications in trade, commercial employer and market shape, exertions economics, public finance, and welfare economics. Macroeconomics is the have a look at of the choices of nations and governments. The time period analyzes whole industries and economics instead of individuals or particular organizations.
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union local school district has a bond outstanding with a coupon rate of 3.5 percent paid semiannually and 13 years to maturity. the yield to maturity on this bond is 2.5 percent, and the bond has a par value of $10,000. what is the dollar price of the bond? (do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
Bond Price is the addition of the current values of all anticipated money flows from the time of purchase till maturity. To make the bond worth, the expected money flows area unit discounted victimization of the bond yield, that is, the required rate of coming by the bondholders.
The correct answer is $10718.63.
Bond Price = C x (1-(1+r)-n/r) + F/(1+r)n
=$10000 x(1-(1+0.035)-13/0.035) + $10000/(1+0.035)13
=$10718.63
F is the bond's face worth or face value, and r is its yield to maturity (YTM).
n is the range of periods till maturity.
If you buy a bond promptly, its face worth will be its worth, and its yield will be adequate for its coupon rate. Alternatively, if you buy a bond with a three-year charge per unit of I Chronicles, you may receive simply that.
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the movie industry in a country is controlled by six large studios that receive 90 percent of the annual revenues from movies. this is an example of a(n)
The movie industry in a country is controlled by six large studios that receive 90 percent of the annual revenues from movies. This is an example of a(n) oligopolistic competition.
What is competition?It creates jobs and gives people a choice of employers and jobs. Competition also reduces the revenues for government intervention by regulating businesses. A competition free market benefits consumers and society and protects revenues of an individual. Competition pushes individuals, businesses and markets to create new ways to maximize resources, do business outside the box, and reach customers. This not only increases our productivity, but also our own revenues of living. Monopolistic competition exists between monopoly and perfect competition and involves companies that combine elements of both and offer similar but not identical products. Restaurants, beauty salons, household goods, and clothing are examples of industries with monopoly competition.To learn about competition from the given link :
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what happens to market equilibrium quantity and price if supply increases and demand remains the same? (pick 2) a quantity increases b price increases c quantity decreases d price decreases g
Quantity increases and price decline when market equilibrium quantity and price if supply increases and demand remains the same.
What happens to the market's equilibrium as supply and demand rise?
The output and equilibrium price will both shift in the same direction in response to changes in demand. The equilibrium price and quantity of a good will fall as demand declines. When demand declines, there is an excess supply at the beginning price. When there is an abundance of a good, the price will drop as a result, and as the price drops, producers will be less motivated to create it. A rise in demand will result in an increase in a good's equilibrium price and supply. As demand rises, excess demand emerges at the starting price.The price will increase due to excessive demand, and as the price increases, producers are ready to sell more .
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medwig corporation has a dso of 41 days. the company averages $6,750 in sales each day (all customers take credit). what is the company's average accounts receivable? assume a 365-day year. round your answer to the nearest dollar.
The average accounts receivable is determined by dividing by two the total starting and ending receivables for a predetermined time period (often monthly, quarterly, or annually). The accounts receivable turnover ratio is a tool used in financial modelling to forecast balance sheets.
Explain about the average accounts receivable?High or increasing percentages are a sign that the revenue cycle management in your practice may need some work. Less than 12% is preferred, however the number of receivables older than 120 days should range between 12% to 25%.
Companies should aim for a ratio of at least 1.0 to ensure they collect the whole amount of average accounts receivable at least once during a period. In general, a greater accounts receivable turnover ratio is advantageous.
Average receivables are calculated by dividing the total beginning and ending receivables over a given period of time (such as monthly or quarterly) by 2.
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a machine is purchased on september 30, 2024, for $60,000. useful life is estimated at four years and no residual value is anticipated. the double-declining-balance depreciation method is used. depreciation expense for 2025 should be:
One of the two accelerated depreciation methods is the declining balance method, which employs a depreciation rate that is at least a multiple of the straight-line method rate.
A type of declining balance method that employs double the normal depreciation rate is the double-declining balance (DDB) method.
The Double-Declining Balance (DDB) Depreciation Method: What Is It?
One of the two common approaches businesses take to account for the cost of a long-lived asset is the double-declining balance depreciation (DDB) method, also known as the reducing balance method. When compared to straight-line depreciation, which uses the same amount of depreciation each year over an asset's useful life, the double-declining balance depreciation method is an accelerated depreciation method that counts as an expense more quickly. Essentially, contrasted with the standard declining balance strategy, the twofold declining technique devalues resources two times as fast.
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How much money would need to be deposited into an account earning 5.75% interest compounded annually in order for the accumulated value at the end of 25 years to be $85,000? a. $75,425.52 b. $59,130.43 c. $21,009.20 d. $20,258.70 please select the best answer from the choices provided a b c d
In order for the total value to be $85,000 after 25 years, $21,009.20 would need to be deposited into an account earning 5.75% interest compounded annually.
Earnings are a company's net profits after taxes. This represents the bottom line or profitability of the business. In a company's financial accounts, earnings are arguably the most significant and heavily scrutinized figure. It displays a company's actual profitability in comparison to analyst estimates, previous performance, rival companies' earnings, and peers in the same industry.
Since profits can only be used in one of two ways—either investing them in the firm to boost future profits or paying dividends to stockholders—earnings are the primary factor in a public company's share price.
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a company acquired a warehouse for $500,000, which it expects to use for 25 years with an estimated residual value of $100,000 at the end of that time. if the company employs the half-year convention, how much is depreciation expense for the year of acquisition?
$8,000 is the amortization expense for the year ended December 31, 2022 if a company acquired a warehouse for $500,000.
( acquired cost - estimated residual value) / time = amortization expense
if the company employs the half-year convention,
{( acquired cost - estimated residual value) / time}/2 = amortization expense
Hence,
($500,000-$100,000)/25=$16,000)/2=$8,000
$8,000 is the amortization expense for the year ended December 31, 2022.
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bill is planning on opening a clothing store selling apparel for men. he has signed exclusive agreements with several major luxury manufacturers. these manufacturers have given him a suggested retail price (msrp) that his research with potential customers has confirmed is the right price point. he has met with a local graphic design firm who will be developing displays, signs and print ads to build awareness of his business. based on this description, which element of the marketing mix does bill still need to work on?
The Exchange Process of the marketing mix bill still need to work on as he is planning on opening a clothing store selling apparel for men.
What is Exchange Process?A need or demand is easily satisfied through an exchange procedure when a person or organization agrees to offer some money, commodities, or services in return. You engage in exchange relationships all the time, and it's that easy.
Relationship marketing involves an extension of the exchange process. With relationship marketing, we deliberately consider our target audience's long-term relationship while we work to expand our business.
By continually providing value to our clients, we maintain a positive customer connection. The four actions that make up marketing are producing, communicating, delivering, and exchanging value. A marketing transaction occurs whenever two or more parties exchange goods or services.
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jack invests $1000 at a certain annual interest rate, and he invests another $3000 at an annual rate that is one-half percent higher. if he receives a total of $135 interest in 1 year, at what rate is the $1000 invested?
The total interest on a loaned or borrowed sum is determined by the principal amount, the interest rate, the frequency of compounding, and the period of time the loan, deposit, or borrowing took place. The interest rate over a year is known as the annual interest rate.
Explain about the annual interest rate?The annual interest produced by a sum that is paid to investors or charged to borrowers is referred to as the annual percentage rate (APR). APR is a percentage that expresses the actual annual cost of borrowing money throughout the course of a loan or the revenue from an investment.
The calculations and formula are as follows: Effective yearly interest rate = (nominal rate / number of compounding periods) - 1 + (number of compounding periods) - (number of compounding periods) - 1. This would be: 10.47% = (1 + 10% / 12)) 12 - 1 for investment A. It would be as follows for investment B: 10.36% = (1 + (10.1% / 2)) 2 - 1.
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if price is $40 and the firm produces the optimal level of output in this period, what is likely to occur next period? a. the firm will increase output. b. price will fall. c. firms will exit the market. d. b and c. e. all of the above.
The firm will increase the output production.
A rightward shift in demand would increase the quantity demanded at all prices compared to the original demand curve.
Production is the making technique – it is wherein the uncooked substances and additives are converted right into a product. Output is the result of production – it usually refers to how an awful lot is produced.
Output in economics is the "amount of goods or services produced in a given term, through a firm, industry, or u . s .", whether consumed or used for further manufacturing. The idea of countrywide output is essential inside the field of macroeconomics.
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amazon expanded its single-product business by leveraging spare capacity into cloud computing and by offering its kindle line of tablet computers and echo line of digital assistants. this is an example of
Amazon expanded its single-product business by leveraging spare capacity into cloud computing and by offering its kindle line of tablet computers and echo line of digital assistants. This is an example of related linked diversification.
What is related to linked diversification?Related, linked diversification is described as a form of diversification strategy. In this strategy, a company will have one-to-one relationships with the various components. This means that the company earns 70 percent of its revenue from its dominant businesses, and the businesses have no common links.
Amazon has its biggest e-commerce business. However, it earns the majority of its revenue from cloud computing. This is a classic example of related linked diversification, in which the products have no common links between the different business types carried out by Amazon.
It can be concluded that Amazon expanded its single-product business by leveraging spare capacity into cloud computing and by offering its kindle line of tablet computers and echo line of digital assistants. This is an example of related linked diversification.
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a taxpayer who decides not to pay a tax deficiency, must litigate in which court? a.u.s. tax court b.u.s. district court c.appropriate u.s. circuit court of appeals d.u.s. court of federal claims
Option (a) is the best choice. A taxpayer who chooses to dispute a tax debt must do so in U.S. tax court.
What is the Tax Court's function?One of the places where taxpayers can file a lawsuit to challenge IRS decisions is the Tax Court, and it's the only one where they can do so without paying any of the disputed taxes in advance. 19 members selected by the president make up the Tax Court.
The jurisdiction of the US Tax Court is what?As an independent judicial body for taxpayers contesting specific IRS determinations, Congress established the Tax Court. The Tax Court's jurisdiction is its right to decide certain cases. In general, a taxpayer can appeal certain IRS decisions by submitting a petition to the Tax Court.
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