$458,000 is the after-tax cash flow from selling this machine.
1 WDV of the machine at the
time of use: $300,000
2 Sale value of machine $500,000
3 Profit/(Loss) on sale $200,000
4 Less: Tax on sale 21% $42,000
5 The opportunity cost of use is $458,000
Core paper. A company is a for-profit enterprise, usually incorporated as a partnership, providing professional services such as legal and accounting services. The corporate theory assumes that companies exist to maximize profits.
The term cash flow refers to the net amount of cash and cash equivalents entering and exiting a business. Money received represents inflows and money spent represents outflows.
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When the cost curves have u-shapes, at the point where marginal cost equals average total cost:_______
The point at which marginal cost equals average total cost (MC = ATC) is known as the break-even point.
What happens if the marginal cost curve is U shaped?
The Marginal Cost curve has a U-shaped structure because total costs and variable costs first rise at a declining rate as a firm increases output. Economies of scale and the Law of Diminishing Returns cause the marginal cost to decrease to its lowest point at this point.
What does U shaped average cost curve show?
Because all fixed costs are incurred prior to any production, the average cost curve often has a U-shape, and marginal costs are typically rising due to declining marginal productivity.
What is break even point?
The break-even threshold is reached when overall costs and total revenues are equal, leaving your small firm with no net benefit or loss. In other words, you've achieved the point in production where the revenue from a product equals the cost of manufacture.
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_________ stimulated capitalism through the emphasis placed on hard work and thriftiness.
Protestantism stimulated capitalism through the emphasis placed on hard work and thriftiness.
Protestantism believes that it takes both good deeds and faith in God to get to heaven. Protestants believe that it is necessary to believe in God alone in order to go to Heaven, a principle known as Sora Fide. Catholics believe that it takes both good deeds and faith in God to get to Heaven. It is the main movement of Western Christianity that spread to
Protestantism believes that it takes both good deeds and faith in God to get to heaven. Protestants believe that it is necessary to believe in God alone in order to go to Heaven, a principle known as Sora Fide. Catholics believe that both good deeds and faith in God are required to get to Heaven.
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Which document lists the total direct materials used in a specific job? job cost sheet purchase order materials requisition form receiving document
A materials requisition form is a document that lists the items needed for the production of a specific job from the store
What is production ?In a manufacturing process, production is the method of converting raw materials or inputs into finished items or products. In other terms, it refers to the process of creating something from basic inputs.
The process of manufacturing, harvesting, or constructing anything, or the quantity of something made or harvested, is referred to as production. Furniture production is an example of production. Harvesting corn for consumption is an example of production. The amount of corn produced is an example of production.
Production is one of the most significant operations in manufacturing and is an essential component of what it means to be a manufacturer. There would be no finished goods to sell to clients if this activity did not take place.
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How did woodrow wilson try to regulate the economy? wilson attacked foreign goods and erected trade barriers against them. wilson supported a flat tax, which taxed the wealthy and the poor at the same rate. wilson attacked the tariffs, the banks, and the trusts..
The Correct Option : Wilson attacked foreign goods and erected trade barriers against them.
How did Woodrow Wilson regulate the economy?Woodrow Wilson claimed his place within the Progressive movement with his economic reform package, "the New Freedom." This agenda, which passed congress at the end of 1913, included tariff, banking, and labor reforms and introduced the income tax.
Wilson's most important proposal was the prevention of future wars by means of a new international organization, a league of nations, open to membership by all democratic states.
This new world body would be in charge of disarmament and the dismantling of colonial possessions.
Who was Thomas Woodrow Wilson ?Thomas Woodrow Wilson was an American politician and academic who served as the 28th president of the United States from 1913 to 1921. A member of the Democratic Party, Wilson served as the president of Princeton University and as the governor of New Jersey before winning the 1912 presidential election.
Therefore, we can conclude that the correct option is : Wilson attacked foreign goods and erected trade barriers against them.
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In which of the five basic supply chain activities do you prepare to manage all resources required to meet demand?
In Plan of the five basic supply chain activities prepare to manage all resources required to meet demand.
Manufacturing companies can benefit from a thorough supply chain planning system in areas like material management, waste reduction, and working capital optimization.
The process of precisely planning a material's or a product's route from the raw material stage to the end user is known as supply chain planning. Several procedures are included in this, including supply planning, demand planning, production planning, distribution planning, operations planning, and sales planning.
According to research, 79% of companies with high-performing supply networks have faster revenue growth than the sector average.
Additionally, businesses with the best supply networks benefit from 15% lower supply chain expenses, inventory holdings of less than 50%, and cash-to-cash cycles that are 3 times faster.
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If the daily demand is 100 units and the lead time is 10 days, the reorder point is?
If the daily demand is 100 units and the lead time is 10 days, the reorder point is 1000 units
The formula for reorder point is:
Reorder point = (Average daily demand * Lead time) + Safety stock
putting the values in the above formual, we get,
Reorder point = (100 * 10) + 0
Reorder point = 1000 units
Demand is the number of consumers willing and able to purchase a product at various prices over a period of time. Demand for goods refers to consumers' desire to purchase goods and their willingness and ability to pay for them.
For example, if a consumer is hungry and buys a slice of pizza, the first slice has the highest utility or utility. Each additional piece makes the consumer happier and the profit decreases. Theoretically, the first production can get a higher price from the consumer.
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Using _____, an analyst can show business functions and break them down into lower-level functions and processes.
Using a functional decomposition diagram, an analyst can show business functions and break them down into lower-level functions and processes.
A business is an activity that makes a living or makes money by manufacturing or buying and selling products. It is also a “commercial activity or enterprise”.
Company means an organization or company engaged in commercial, industrial, or professional activity. A business can be either a commercial enterprise or a non-profit organization. Legal forms range from limited liability companies to sole proprietors, corporations and partnerships.
The definition of business is the profession or trade, the buying and selling of goods or services for profit. A business example is agriculture. An example of a transaction is the sale of a home. noun.
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Decatur licensee Alistair is working with buyer Evie as a transaction broker. According to Georgia law, Alistair may only perform ministerial acts for Evie, which are ______.
Decatur licensee Alistair is working with buyer Evie as a transaction broker. According to Georgia law Alistair may only perform ministerial acts for Evie, which are Administrative actions that don't rise to the level of client-level representation
More about Decatur licensee:
Every business is not required to have a business license by the City of Decatur. However, some enterprises are subject to the City Code's licensing requirements. The Finance Department is responsible for the majority of licensing tasks.
Additionally, licensing is responsible for maintaining the Macon County Pet Registration System, processing payments for pier permits, boat registrations, and duck blind rentals, as well as other licenses and permits. The license fee is determined by the type of business and the anticipated gross sales for the licensing year. The City of Decatur's license year coincides with the calendar year.
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When analyzing outcomes of advertising or imc programs, the temptation sometimes arises to ______________, without considering the __________________ of a campaign or marketing program.
When analyzing outcomes of advertising or IMC programs, the temptation sometimes arises to overemphasize short-term outcomes, without considering the longer-term impact of a campaign or marketing program.
What is short-term outcomes ?The most immediate effects over which individual organizations have the most direct control are referred to as short-term outcomes. As a result, these results may be more suited to performance management in specific organizations.
Short-term consequences can be seen nearly immediately after participation; mid-term outcomes can take months or years to develop and often lead to long-term outcomes. Long-term outcomes, often known as impacts, are the long-term effects of a program. The mid-term results indicate changes in the beneficiaries' behavior, lifestyle, or decision-making. Specific changes in knowledge, resources, skills, and capacities are referred to as short-term outcomes.
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Which factors do managers consider when establishing performance objectives?
The factors do managers consider when establishing performance objectives are:
B. The company's internal capabilities
C. Economic conditions within the industry
D. Competition from other businesses
The 5 key commercial enterprise performance objectives for any organization consist of satisfaction, pace, dependability, flexibility, and price. in terms of business performance objectives, you're likely aware that performance and productiveness are vital.
Some examples of patron-centered key performance objectives consist of attendance. employees have to display paintings to provide fine customer support. Set a purpose of a percent or number of attendance days the worker needs to meet inside the overall performance duration.
The objective here is to make fewer errors, accomplish greater and bring better output through the years. offer a particular measure to help the worker determine their paintings. inspire the employee to be more strategic in their approach to paintings.
Disclaimer: The question is incomplete. Please read below to find the missing content.
Question: Which factors do managers consider when establishing performance objectives?
Check all that apply.
A. The strategic visions of rival businesses
B. The company's internal capabilities
C. Economic conditions within the industry
D. Competition from other businesses
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Western company determines the cost of its inventory is $410,000 and net realizable value is $400,000. western company should:____.
Western company should record inventory at net realizable value that is $400,000. The lower of cost and net realizable value approach may be used for individual inventory items, categories of inventory, or the total inventory for financial reporting purposes.
GAAP permits the application of LCNRV to specific items, groups of items, or the entire inventory. When determining an asset's value for the inventory accounting, the net realizable value method is frequently utilized. Accounts receivable and inventory are two of the biggest assets that a firm may disclose on a balance sheet. Both of these asset classes are valued using the NRV method.
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Milton friedman argued that consumers are more likely to alter their behavior based on.
Milton Friedman argued that consumers are more likely to alter their behavior based on changes in the long-term changes in the economy.
About Milton Friedman :
Milton Friedman gave a economic theory called monetarism, that refer to the control of money in the economy. Friedman gave an idea that changes in the money supply have long-term and short term effects.
Friedman argued that consumer behavior is influenced by the long-term changes in the economy. Long term changes in economy influence consumer behavior in spending money for their goods. for example: If Long term changes in economy are positive then the consumption by consumers increases otherwise it will decrease.
Hence, the correct answer is "long-term changes in the economy."
The missing part of question is :
changes in the unemployment rate.
short-term changes in the economy.
long-term changes in the economy.
changes in the inflation rate.
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According to the tort doctrine of ________, any time an employee is liable for tortious acts in the scope of employment, the employer is also liable.
Answer is vicarious liability.
Vicarious liability is a legal concept that describes the legal responsibility that one party may have for activities that cause injury, even though they are not the individual who created the harm directly.
The goal of the vicarious responsibility concept is to compensate the victim by holding the responsible person liable for the injury. Companies are held legally accountable for the crimes committed by their workers while on the job. The following are the components of vicarious liability: (1) There must be a certain type of relationship. (2) The incorrect behavior must be somehow connected to the connection.
Therefore, the answer is vicarious liability.
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The three general categories of pre-alerts are __________________, information, and details.
The three general categories of pre-alerts are inquiries, information, and details.
A pre-alert is a shipment notification that the freight forwarder at origin sends to the freight forwarder or customs broker at the destination so that they can make arrangements for the import clearance and delivery in advance.
It indicates that the package has already been loaded and provides other crucial shipment information like the predicted arrival time.
In shipping, a pre-alert can serve a variety of functions. The pre-alert is utilized for in-depth distribution and planning by the importer or consignee. It is mostly utilized by the freight forwarder to submit the on-carriage and the inward foreign manifest.
In shipping, a pre-alert can serve a variety of functions. The pre-alert is utilized for in-depth distribution and planning by the importer or consignee.
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_____ is defined as not having enough money to maintain an average standard of living
poverty is defined as not having enough money to maintain an average standard of living
Poverty is the state of a person who lacks customary or socially acceptable amounts of money or material possessions. Poverty is when people lack the means to meet their basic needs. In this context, identifying the needy first requires determining what constitutes a basic need. But poverty is more than just not having enough money. The World Bank Organization describes poverty as Poverty is Lack of Shelter
Poverty means more than a lack of income and productive resources to ensure a sustainable livelihood. Its manifestations include hunger and malnutrition, limited access to education and other basic services, social discrimination and exclusion, and lack of participation in decision-making processes
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When dealing with the history of capital market returns, an average stock market return is useful because it:_______.
When dealing with the history of capital market returns, an average stock market return is useful because it simplifies detailed market data & is the best estimate of any one year's stock market return during the specified period.
Historical returns are frequently linked to a security's or index's previous performance, such the S&P 500. When attempting to forecast future returns or predict how a security could respond to a specific circumstance, such as a decline in consumer spending, analysts look at historical return data.
When predicting the standard deviations of upcoming data points, historical returns might also be helpful.
A security or market's past performance can be understood by analyzing historical data, which ranges from predictable economic cycles to unexpected exogenous global occurrences.
Investors interpreting historical returns should keep in mind that past performance does not guarantee future performance.
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Phil owns 150 acres in fee simple absolute. tThese 150 acres are known as his?
Phil owns 150 acres in fee simple absolute. These 150 acres are known as his ownership
What is ownership?Ownership is the legal possession and control of property, which can be any tangible or intangible asset. Ownership can involve multiple rights, referred to collectively as title, that can be separated and held by different parties.
The legal right of an individual, group, corporation, or government to possess a thing is referred to as ownership. Material and immaterial things are the two types of subjects of ownership. Material ownership refers to tangible items such as property, land, a car, a book, and so on.
The legal right to use, possess, and give away something is defined as ownership. Ownership can be of tangible things like personal property and land, or of intangible things like intellectual property rights.
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How does the recognition of amortization of an intangible asset expense affect the elements of the financial statements?
Decreases assets and equity, and does not affect cash flow.
What Is the Intangibles Amortization Process?The process of depreciating the cost of an intangible asset over the asset's anticipated life for tax or accounting purposes is known as amortization of intangibles, or simply amortization. Patents and trademarks are examples of intangible assets that are amortized into the amortization expenditure category. Depreciation is used instead to write off tangible assets. There may be a difference between how much amortization is used for tax purposes and how much is used for corporate accounting purposes.
Amortization Types.
A corporation has a choice of six amortization techniques for accounting (financial statement) purposes: straight line, falling balance, annuity, bullet, balloon, and negative amortization. For accounting purposes, there are only four depreciation techniques that are acceptable: straight line, decreasing balance, the sum of years' digits, and units of production.
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Which two aspects of the Continuous Delivery Pipeline generally require the highest degree of collaboration between Product Owners and Product Managers?
The aspects of the Continuous Delivery Pipeline generally that require the highest degree of collaboration between Product Owners and Product Managers include continuous exploration and the release on demand.
What is product management?It should be noted that Product management is the business process of planning, developing, launching, and managing a product or service.
In this case, includes the entire lifecycle of a product, from ideation to development to go to market.
Therefore, the aspects of the Continuous Delivery Pipeline generally that require the highest degree of collaboration between Product Owners and Product Managers include continuous exploration and the release on demand.
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When installing aerial fiber-optic cable employing the back-pull method, how should the cable trailer be positioned in order to keep the cable from rubbing on the pole or cable reel when pulled?
The trailer should be positioned in line with the strand and at least twice the distance from the pole as the height from the ground to the set-up chute.
What part of the cable do you use to pull the fiber cable?
The reinforced yarn fibers inside the outer jacket are what should always be used to pull fiber optic cables. By removing a little section of the jacket with a three-hole cable str!pper, this strength member can be seen.
How is slack in aerial installations of fiber optic cable typically stored?
Slack cable is typically kept in a neighboring subterranean splice vault, a snowshoe-style storage device, or a coil installed on a strand. Using cable ties, fasten the loose cable to the strand. As the cable gets closer to the strand, its minimum bend diameter is required.
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The business process management cycle begins by creating a model of the existing business processes.
a) true
b) false
The business process management [BPM] cycle begins by creating a model of the existing business processes is true.
Business Process Management is how a company creates, edits, and analyzes the business processes that makes up its core. The purpose of BPM is not handle a task or a project. The objective is to focus on repetitive and ongoing processes that follow a process management. It ensures that the processes of a business are articulated and running optimally.
BPM consists of five steps:
1. Design
2. Model
3. Execute
4. Monitor
5. Optimize
Further it can be categorized on the basis of the purpose they serve. The three types of BPM are:
Integration Centric, Human- Centric BPM, Document centric.
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What is the journal entry to recognize gross profit when revenue is recognized upon completion of a long-term construction project?
Debit: Construction in Progress, Debit Cost of Construction
Credit: Revenue from Long-Term Contract
What is a Journal Entry?A journal entry is an act of maintaining or producing records of any economic or non-economic transaction. An accounting journal, which shows a company's debit and credit balances, records transactions. The journal entry can be made up of many records, each of which is either a debit or a credit.
What is included in a Journal Entry?One critical aspect of journal entries is that they must have sufficient information to accurately depict the actual transaction. Instead of just having account balances, we can go back and look at journal entries to determine what happened and whether anything was entered erroneously.
A journal entry includes the following elements:
The transaction's dateThe account name and number for each affected accountThe credit and debit balancesA reference number that acts as the transaction's unique identification.A synopsis of the transactionTherefore Journal entry in the given situation is as follows:
Debit: Construction in Progress, Debit Cost of Construction
Credit: Revenue from Long-Term Contract
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Because political risk is seldom negotiable, it cannot be explicitly addressed in multinational corporate financial analysis. True False
This is false Because political risk is seldom negotiable, it cannot be explicitly addressed in multinational corporate financial analysis.
Political risk is the possibility that a country's political unrest or changes could have a negative impact on an investment's results. A change in the executive, judicial, legislative, or military branches of government could cause instability that would have an impact on investment returns.
Government policy adjustments to alter controls imposed on exchange rates and interest rates may result in political dangers. Additionally, lawful government acts like limitations on pricing, outputs, activities, and currency, and remittance restrictions might result in political risk.
Political risks can thus be classified into two categories, such as macro risks and micro risks, based on the situations.
Political risk for multinational corporations is the possibility that the host nation will take political actions that prove to be detrimental to the company's objectives or financial performance.
A multinational corporation (MNC) that grows globally faces risks specific to the various nations and regions in which it seeks to operate, such as institutional failures, criminality, political instability, and violence, as well as changes in currency exchange rates.
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Identify which documents max needs to open a bank account. max wants to open a basic checking account at his local bank. he needs to bring his and , along with a $50 deposit, to open the account.
He needs to bring his Social Security Card and driver's license, along with a $50 deposit, to open the account.
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If $300 is invested at a rate of 6% per year and is compounded quarterly, how much will the investment be worth in 12 years? use the compound interest formula a equals p times the quantity 1 plus r divided by n end quantity raised to the power of n times t..
The future value of the investment is 6,130.43.
What is the future value of the investment?When an investment earns a compound interest that is compounded quarterly, it means that both the amount invested and the interest accrued would increase in value every quarter.
The formula that can be used to determine the future value is:
FV = P (1 + r)^nm
Where:
FV = Future value P = Present value R = interest rate : 6% / 4 = 1.5%m = number of compoundingN = number of years3000 x (1.015)^(12 x 4) = 6,130.43
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Isadora, a finance manager, is budgeting for the company's new line of production equipment. this equipment, which will be used for 20 years or more, is handled out of a(n) ________ budget
Isadora, a finance manager, is budgeting for the company's new line of production equipment. this equipment, which will be used for 20 years or more, is handled out of a(n) capital budget.
When evaluating the profitability of a business opportunity or asset, such as when entering a new market or purchasing new machinery, capital budgeting uses a number of formulas.
The capital budgeting procedure used to decide strategically whether to accept or reject a suggested investment project.
Investors may view a business owner's decision to make a long-term investment without capital budgeting as reckless. You can better comprehend a project's possible risks and rewards by using the capital budgeting analysis.
When pursuing a new investment project, a capital budget can also help with securing additional financing from banks or investors.
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Owner contributions and retained earnings are combined in a single capital account on the balance sheets of?
Owner contributions and retained earnings are combined in a single capital account on the balance sheets of .proprietorships.
A sole proprietorship, also known as a sole proprietorship, sole proprietorship, or sole proprietorship, is a form of business owned and operated by a single person where there is no legal distinction between owner and business entity. Sole proprietorships do not necessarily work alone and may employ other people.
Examples of sole proprietors include small businesses. B. A one-person art studio, grocery store, or IT consulting service. The moment you start offering goods and services to others, you become a sole proprietorship.
A sole proprietorship is a business owned and controlled by an individual, corporation, or limited liability partnership. The company has no partners. Sole proprietorship legal status can be defined as follows: It is not a legal entity separate from the business owner.
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What is the difference in the limits on the payments to shareholders and bondholders?
Shareholders are those who own stock in a firm, whereas bondholders are those who own bonds issued by a firm.
ShareholdersAs a shareholder, you can make capital two ways: by selling your stock for a price that's more elevated than what you spent for it, or by having the stock and managing dividends. If a company generates enough of a gain and declares dividends, it will make payments to its shareholders, typically on a quarterly basis.
BondholdersOnce your bond matures, or comes due, the issuing enterprise will return your principal as well.
Bondholders typically receive interest payments twice a year. Whereas businesses are not obligated to pay dividends if they fail to develop enough earnings, bondholders receive fixed interest payments regardless of a company's performance delivered that it has the cash on hand to make those payments.
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Project l costs $35,000, its expected cash inflows are $10,000 per year for 8 years, and its wacc is 9%. what is the project's discounted payback? round your answer to two decimal places
The discounted payback is [tex]4.40[/tex] years.
Discounted payback:
The discounted payback period is a capital budgeting technique used to evaluate a project's profitability. By discounting future cash flows and taking into account the time value of money, a discounted payback period calculates how many years it will take to recover the initial investment.Absolute value of discounted cash flows over all of period y. Make a table with columns for the periods, cash flows, discounted cash flows, and cumulative discounted cash flows in order to compute the DPP.Project L costs [tex]$=\$ 350,00$[/tex]
Discounted pay Back period[tex]$=4$[/tex] years [tex]$+\frac{\$ 350,00-\$ 32,397}{\$ 6,499}$[/tex] (D.P.B.P.)
D.P.B.P =[tex]4[/tex] yeas [tex]+\frac{\$ 2603}{\$ 6499} \\[/tex]
D.P.B.P =[tex]4[/tex] years[tex]+0.400[/tex] year.
D.P.BP [tex]=4.40[/tex] years.
Discounted payback= [tex]=4.40[/tex] years.
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Which business is required to complete schedule l, m-1, and m-2 to report balance sheet information on its return?
A partnership is required to complete schedule l, m-1, and m-2 to report balance sheet information on its return. The section of Form 1065, U.S. Return of Partnership Income known as Schedule M-2. The sum of the amounts indicated in Part II, Item L of each partner's Schedule K-1 should match the amounts on Schedule M-2.
Because evaluating changes to capital accounts should be consistent with income reporting and the balance sheet, the IRS uses this area of the tax return to check the correctness of tax reporting (Schedule L). Analysis of Partner's Capital Accounts is where the partnership informs the IRS of the changes to the partners' capital accounts on the partnership's books and records.
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