Cash account will be debited for $54,000 (proceeds from the sale), Accumulated Depreciation account will be credited for $40,000 (accumulated depreciation on the truck as of January 1, 2020), Delivery Truck account will be credited for $90,000 (original cost of the truck), Gain on Sale of Truck account will be credited for $4,000.
To record the sale of the delivery truck, Edwards Transportation should make the following entries:
Record depreciation expense for the year 2019 (since the truck was not sold until 2020):
Depreciation Expense $20,000
Accumulated Depreciation $20,000
Calculate the carrying amount of the truck on the date of the sale:
Cost of the truck $90,000
Less: Accumulated Depreciation ($60,000)
Carrying Amount $30,000
Record the sale of the truck:
Cash $54,000
Accumulated Depreciation $60,000
Gain on Sale of Asset $24,000
Truck Cost $90,000
The gain on sale of asset of $24,000 is calculated as follows:
Cash received $54,000
Less: Carrying Amount of Truck ($30,000)
Gain on Sale of Asset $24,000
Therefore, Edwards Transportation should record a gain on the sale of asset of $24,000 in the income statement for the year 2020.
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Which COBIT domain focuses on ongoing maintenance and change requirements to extend the usability of the system
The COBIT domain that focuses on ongoing maintenance and change requirements to extend the usability of the system is the "DS" domain or the "Delivery and Support" domain. This domain covers all the activities and processes related to the ongoing support and delivery of IT services, including the maintenance and change management of systems.
In this domain, IT processes and activities are managed in a way that ensures the delivery of quality IT services to meet the organization's objectives. This domain also includes processes such as incident management, problem management, change management, and release management.
These processes ensure that any changes or maintenance to the system are managed in a controlled and efficient manner, to minimize disruption to the system and its users.In the DS domain, the focus is on ensuring that the system remains usable and effective over time, despite any changes or updates that may be required.
This includes monitoring and reporting on the system's performance, identifying any potential issues, and implementing changes to address them.Overall, the DS domain plays a crucial role in maintaining the system's usability and ensuring that it continues to meet the organization's needs over time.
By following the processes and activities outlined in this domain, IT teams can manage the ongoing maintenance and change requirements of the system in a way that maximizes its usability and effectiveness.
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The form of listing whereby an owner lists property for sale with a number of brokers is known as a(n)
a. Exclusive agency.
b. Open listing.
c. Exclusive right to sell.
d. Net listing.
The form of listing whereby an owner lists property for sale with a number of brokers is known as an open listing. Option b is correct.
In an open listing, the owner retains the right to sell the property on their own and is only obligated to pay a commission to the broker who brings a buyer who is ready, willing, and able to purchase the property. Open listings are advantageous to brokers because they are not exclusive and can potentially increase their chances of earning a commission.
However, open listings are not favored by all brokers because they have less incentive to put in the effort and resources required to market and sell the property. It is important for property owners to carefully consider their options and choose a listing agreement that aligns with their goals and expectations. Exclusive agency, exclusive right to sell, and net listings are other types of listing agreements that offer varying levels of exclusivity and obligations to brokers.
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You have $5,000 in a 36 month Certificate of Deposit that has an APR of 3.75%. If inflation averages 4.25% during these 36 months, what is the real return on your CD?
Select one:
a. 3.75 percent
b. 8.0 percent
c. Negative .50 percent d. Negative 8.0 percent
The real return on your Certificate of Deposit (CD) is Negative 0.50 percent. Therefore, the correct option is C.
To find the real return on a $5,000, 36-month Certificate of Deposit (CD) with an APR of 3.75% if inflation averages 4.25% during these 36 months:
1: Calculate the nominal return on the CD.
This is the interest earned on the investment, which is the APR of 3.75%.
2: Calculate the real return on the CD using the Fisher equation.
The Fisher equation states that (1 + real return) = (1 + nominal return) / (1 + inflation rate).
3: Plug in the values you have.
(1 + real return) = (1 + 0.0375) / (1 + 0.0425).
4: Calculate the real return.
(1 + real return) = 1.0375 / 1.0425 = 0.9952.
5: Subtract 1 from the result and multiply by 100 to express the real return as a percentage.
Real return = (0.9952 - 1) * 100 = -0.48% ≈ -0.50%
Therefore, the real return on your CD is approximately negative 0.50 percent, which corresponds to option C: Negative 0.50 percent. This means that after considering inflation, the value of your investment has slightly decreased in terms of purchasing power.
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if you are a cleared contractor employee to whom should you report actual or suspected
As a cleared contractor employee, you should report actual or suspected security violations or concerns to the appropriate authorities within your organization. The specific reporting procedures may vary depending on your company's policies and the nature of the security concern, but here are some general guidelines:
Security Officer or Facility Security Officer (FSO): In most cases, you should report security violations or concerns to your company's designated Security Officer or FSO. They are responsible for overseeing security matters and ensuring compliance with relevant regulations and policies.
Human Resources or Management: If the security concern involves an employee's behavior or actions that may pose a security risk, you may also consider reporting it to your Human Resources department or your immediate supervisor/manager. They can help escalate the issue to the appropriate security personnel.
Defense Counterintelligence and Security Agency (DCSA): In certain situations, such as cases involving potential espionage, unauthorized disclosure of classified information, or other serious security breaches, you may need to report directly to the DCSA. The DCSA is the federal agency responsible for personnel security and counterintelligence.
It is essential to familiarize yourself with your organization's specific reporting procedures and any requirements related to classified information handling or security clearances. These procedures are put in place to ensure the protection of sensitive information and maintain the overall security of classified programs.
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A salesperson's license must be
a. displayed on the firm's wall.
b. kept in the salesperson's wallet
c. retained by the principal broker.
d. d. sent to the local REALTORS association.
Question: "A salesperson's license must be"
A salesperson's license must be c. retained by the principal broker.
The Principal Broker's job is to be the chief compliance officer for the mortgage brokerage. A mortgage brokerage must have a Principal Broker at all times. In addition, a mortgage brokerage may only have one Principal Broker at a time.
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In most states, a salesperson's license is required in order to practice real estate. When it comes to the location of the license, the answer is c. retained by the principal broker.
This is because the principal broker is responsible for overseeing the actions of all of the agents working under their license. They are required to keep the licenses of their agents on file and up to date, as well as ensure that they are following all of the rules and regulations of the state and the real estate commission.
While it may seem logical to display the license on the firm's wall or keep it in the salesperson's wallet, these options are not required. The license is not a certificate of achievement or an award, but rather a legal document that must be kept in a secure location. Additionally, sending the license to the local REALTORS association is not necessary, as the association does not have any regulatory authority over the licensing process.
Overall, it is important for both the salesperson and the principal broker to be aware of the licensing requirements and regulations in their state. By keeping the license in a safe and accessible location, the salesperson can ensure that they are able to practice real estate legally and ethically.
Thus, the right option is C.
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in what sense do investors face a trade-off between risk and return?
Investors face a trade-off between risk and return in the sense that higher potential returns typically come with higher levels of risk.
This trade-off is a fundamental principle in finance and investment decision-making.
Risk refers to the uncertainty or variability of investment returns. Different types of investments carry varying degrees of risk. For example, stocks generally have higher volatility and therefore higher risk compared to bonds or cash investments. Risk can arise from factors such as market volatility, economic conditions, industry-specific risks, or company-specific factors.
Return, on the other hand, refers to the financial gain or loss an investor receives from an investment. It represents the profits or losses generated over a specific period, typically expressed as a percentage of the original investment.
The trade-off occurs because investments that offer the potential for higher returns typically come with higher levels of risk. Investments that are perceived as safer, such as government bonds or savings accounts, tend to have lower returns.
This relationship is based on the principle that investors demand compensation for taking on greater risk. They expect a higher return in exchange for bearing the uncertainty and potential for losses associated with riskier investments.
To make investment decisions, investors must consider their risk tolerance, investment goals, and time horizon. They need to strike a balance between their desired level of return and their willingness and ability to accept the associated risks. Some investors may be more risk-averse and prioritize capital preservation, while others may be more risk-tolerant and seek higher potential returns, accepting the possibility of larger losses.
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Select the best answer. A uniform, standardized rate of interest that allows depositors to easily compare savings options at different banks is the:
The answer to the question is the Annual Percentage Yield (APY). APY is a uniform, standardized rate of interest that is calculated by taking into account the interest rate and the frequency of compounding. It allows depositors to easily compare savings options at different banks because it gives them a clear indication of the total amount of interest that they can earn on their deposit over a year.
The APY takes into account the fact that interest can compound at different frequencies, such as daily, monthly, quarterly, or annually. By using the APY, depositors can compare savings accounts and certificates of deposit (CDs) at different banks and credit unions that may have different interest rates and compounding frequencies. It's important to note that the APY is not the same as the interest rate.
The interest rate is the amount of interest that is paid on a deposit, while the APY takes into account the compounding frequency and provides a more accurate representation of the total amount of interest that can be earned over a year. The APY is a useful tool that allows depositors to easily compare savings options at different banks. By providing a uniform, standardized rate of interest, it helps consumers make informed decisions about where to save their money.
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Shannon sells furniture, and a couple in her store tells her they're impressed with a particular living room couch. Shannon should ________. Group of answer choices persuade them to buy furniture for their entire home point out less-than-stellar aspects of the model attempt to close the sale show them a more expensive model
Shannon should attempt to close the sale by discussing the features and benefits of the particular living room couch that impressed the couple, and offer any promotions or discounts that may be available to them.
However, she should also ask questions to better understand the couple's needs and preferences, and recommend other furniture pieces that could complement the couch or complete their home decor. Based on the given choices, Shannon should attempt to close the sale when the couple in her store expresses their interest in a particular living room couch. This is because the couple has shown a positive reaction to the product, and it's an opportunity for Shannon to complete the transaction and satisfy the customer's needs.
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Drew sold his house for $99,000 and had $9,000 in closing costs. His beginning basis was $45,000 and he spent $14,000 on capital improvements. What is Drew's capital gain for tax purposes
Drew's capital gain for tax purposes is $31,000. This is the amount that he would need to report on his tax return as a result of the sale of his house, after accounting for closing costs and capital improvements.
To calculate Drew's capital gain for tax purposes, we need to consider the following terms: selling price, closing costs, beginning basis, and capital improvements.
Drew sold his house for $99,000 and had $9,000 in closing costs. Therefore, his net selling price would be $90,000 ($99,000 - $9,000). His beginning basis was $45,000, and he spent $14,000 on capital improvements. The adjusted basis would be $59,000 ($45,000 + $14,000).
Now, we can determine Drew's capital gain by subtracting the adjusted basis from the net selling price: $90,000 - $59,000 = $31,000.
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In the 1870's what did the U.S. government do to give the public confidence in its currency?
In the 1870s, the U.S. government took two key steps to give the public confidence in its currency:
Established the Gold Standard in 1879, which meant that the U.S. dollar was pegged to gold at a fixed rate of $20.67 per ounce.Passed the Resumption Act of 1875, which mandated the gradual withdrawal of greenbacks from circulation and their replacement with gold-backed currency.How did U.S. government give public confidence in its currency in 1870?The establishment of the Gold Standard was a critical move that signaled to the public that the government was committed to maintaining the value of the dollar.
This meant that people could trust that their dollars would be worth a certain amount of gold, which helped to prevent fluctuations in the currency's value.
The Resumption Act, which mandated the replacement of greenbacks with gold-backed currency, also played a key role in restoring public confidence in the currency.
Greenbacks had been issued during the Civil War as a means of financing the war effort, but their value had fluctuated widely in the years following the war.
By gradually replacing greenbacks with gold-backed currency, the government demonstrated its commitment to establishing a stable and predictable currency system
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Dividing a market by cities, counties, states, or regions is segmentation. A. True B. False
The statement is true because dividing a market by geographic location, such as cities, counties, states, or regions, is one of the most common methods of market segmentation.
By dividing a market based on geographic variables, marketers can tailor their products, services, and marketing efforts to the specific needs and preferences of consumers in each location. For example, a company may use different advertising campaigns or offer different product features in different regions to better appeal to the unique characteristics of those areas.
Geographic segmentation can be particularly useful for businesses with physical locations or those that need to consider regional differences in customer behavior, such as cultural or climatic factors.
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A new technological innovation has drastically reduced the cost of producing hot dogs. At the same time, the price of hot dog buns (a compliment good) has significantly increased. Given these two effects, what would happen to the equilibrium price and quantity of hot dogs
The equilibrium price of hot dogs would decrease, while the equilibrium quantity would increase.
The decrease in production costs would shift the supply curve to the right, causing a decrease in the equilibrium price. The increase in bun prices would decrease the demand for hot dogs, causing a leftward shift in the demand curve.
However, because the decrease in price resulting from the supply shift would more than offset the decrease in quantity resulting from the demand shift, the overall effect is an increase in equilibrium quantity.
In summary, the decrease in production costs leads to an increase in supply and a decrease in equilibrium price. The increase in bun prices leads to a decrease in demand, which would decrease the equilibrium quantity.
However, the increase in supply more than offsets the decrease in demand, resulting in an increase in equilibrium quantity.
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Julian's annual contributions to his retirement are not tax-deductible, but his earnings accumulate tax-free.
He is investing in a
A. 401(k) plan.
B. Regular IRA.
C. Roth IRA.
D. SEP plan.
E. Spousal IRA.
Julian is investing in a C. Roth IRA. His annual contributions are not tax-deductible, but his earnings accumulate tax-free, which are key features of a Roth IRA.
A Roth IRA is the type of retirement account that matches the description provided. With a Roth IRA, contributions are made with after-tax dollars, meaning they are not tax-deductible in the year they are made. However, the earnings in a Roth IRA accumulate tax-free, and withdrawals in retirement are also tax-free as long as certain requirements are met.
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Monitoring how organizational members are performing activities necessary to achieve organizational goals is called ______.
Monitoring how organizational members are performing activities necessary to achieve organizational goals is called performance management.
Performance management is a systematic process that involves planning, monitoring, and evaluating the performance of individuals and teams within an organization. It ensures that all members are working effectively and efficiently towards achieving the organization's goals and objectives. This process includes setting clear expectations, providing regular feedback, and identifying opportunities for growth and improvement.
The purpose of performance management is to align individual performance with the overall goals and values of the organization, motivate employees, and identify skill gaps for training and development. It helps organizations in making informed decisions about promotions, salary increments, and other rewards based on employees' performance.
Performance management utilizes various tools and techniques such as key performance indicators (KPIs), performance appraisals, and goal-setting meetings to measure and improve performance. Through consistent monitoring, organizations can identify areas of strength and areas that need improvement, ensuring continued growth and success. By investing in performance management, organizations can cultivate a high-performance culture that fosters employee engagement, satisfaction, and ultimately, improved business results.
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If the owner of an ice cream stand told a stadent looking for summer work that he would not hire him even if he worked for nothing, we can infer that O The marginal product of the labor is zero or less O The average product of labor is rising O The marginal product of labor is rising O The owner is producing at the lowest cost
Based on the statement provided, we can infer that "The marginal product of labor is zero or less."
The statement suggests that the owner of the ice cream stand has no interest in hiring the student, even if they were to work for free. This implies that the owner does not perceive any additional benefit or value from hiring the student. In economic terms, the marginal product of labor refers to the additional output or value generated by each additional unit of labor.
If the owner is unwilling to hire the student, even without any cost involved, it suggests that the owner does not expect the student's labor to contribute positively to the business. In other words, the marginal product of the student's labor is likely to be zero or negative, indicating that the additional output or value generated by the student's work would not justify the cost or effort of hiring them.
It is important to note that this inference assumes the owner's statement is a reflection of their assessment of the student's potential contribution to the business and does not consider other factors that may influence the owner's decision, such as legal requirements, available positions, or personal preferences.
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because the new testament focuses on contrasting truths, its vision is said to be
The New Testament is said to focus on contrasting truths because it presents opposing ideas and perspectives in order to bring clarity and understanding.
This approach allows readers to see both sides of an issue and make informed decisions based on their own convictions. The vision of the New Testament is one of reconciliation and redemption, where humanity is reconciled with God through the sacrifice of Jesus Christ.
The contrasting truths of love and hate, light and darkness, and faith and doubt are presented in order to show the way to this ultimate reconciliation. By embracing the teachings of the New Testament, individuals are able to live a life of purpose and meaning, guided by the truth of God's love and grace.
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________ advertising is primarily focused on maintaining brand loyalty and is important for mature products.
Reminder advertising is primarily focused on maintaining brand loyalty and is important for mature products.
What's reminder advertising?This type of advertising is crucial for mature products, as they have already established their brand in the market and have a loyal customer base.
Reminder advertising aims to keep the product at the top of the customer's mind, so they are more likely to continue purchasing it.
This type of advertising often uses slogans, jingles, or memorable visuals that are associated with the brand.
Reminder advertising is not focused on promoting new features or benefits of the product, but rather on reminding customers why they love the product in the first place.
In summary, reminder advertising is important for maintaining brand loyalty and is especially useful for mature products.
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Forecasting and Plan requirement can be used for all types of needs EXCEPT: Select one: a. Components b. Raw materials c. Employees d. Subassemblies e. Finished goods
Forecasting and plan requirements can be used for all types of needs EXCEPT for employees. Option c is answer.
Forecasting and plan requirements are tools used to anticipate and plan for various needs within a business or organization. They are commonly applied to areas such as components, raw materials, subassemblies, and finished goods. These tools help determine the quantity and timing of these resources to meet demand and ensure smooth operations.
However, forecasting and plan requirements do not directly apply to employees as they pertain more to tangible resources and inventory management. Employee needs, such as hiring, training, and scheduling, are typically addressed through human resources management practices rather than forecasting and plan requirements.
Option c is answer.
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when looking at economic growth in a country, the distribution of output and income
When examining economic growth in a country, it is crucial to consider the distribution of output and income. Economic growth refers to the total output of goods and services produced in an economy over time. This can be measured by the growth of a country's Gross Domestic Product (GDP).
The distribution of output and income is a vital aspect of economic growth, as it indicates how the benefits of growth are shared among the population. In an ideal scenario, economic growth would lead to a more equitable distribution of income, thereby improving the overall standard of living for all citizens.
However, economic growth does not necessarily lead to an improvement in living standards for all members of society. If the benefits of economic growth are not distributed equally, then certain groups may be left behind and experience little or no improvement in their standard of living.
To ensure sustainable and inclusive economic growth, it is important to implement policies that promote a more equitable distribution of output and income.
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Broker John wants to meet his personal goals by the end of the year, which is 3 months away. What type of clients should he focus on
It is difficult to determine the exact type of clients that broker John should focus on without additional information regarding his personal goals.
However, in general, broker John should focus on clients who have a higher probability of generating the desired outcomes within his desired timeframe. For example, if John's personal goals are to increase his total revenue, he should focus on high-net-worth clients who are willing to invest a significant amount of money into the stock market. Alternatively, if John's goal is to increase his client base, he may want to focus on younger individuals who are just starting to invest and need guidance in making their investment decisions.It is important for broker John to assess his personal goals and determine the specific types of clients that can help him achieve these goals. Additionally, he may want to consider his existing client base and determine if there are any opportunities to cross-sell or upsell additional services to these clients. By focusing on the right clients and leveraging existing relationships, broker John can work towards achieving his personal goals within the desired timeframe.
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In NV, the real estate license law is administered by the
A) Council on Housing Matters
B) Nevada Real Estate Division
C) Nevada Association of Realtors
D) Department of Housing and Urban Development
In Nevada, the real estate license law is administered by the b) Nevada Real Estate Division.
The Nevada Real Estate Division is a government agency responsible for regulating and overseeing the real estate industry in the state, ensuring that all real estate professionals, such as agents and brokers, adhere to the laws and regulations in place. Their primary objective is to maintain a fair and transparent real estate market, protecting the interests of both consumers and professionals.
The NRED is distinct from the Council on Housing Matters, the Nevada Association of Realtors, and the Department of Housing and Urban Development. The Council on Housing Matters focuses on housing policy, while the Nevada Association of Realtors is a professional organization that represents real estate agents and brokers. The Department of Housing and Urban Development, on the other hand, is a federal department responsible for addressing national housing issues and programs.
In summary, the Nevada Real Estate Division is the entity responsible for administering the real estate license law in Nevada, ensuring a well-regulated real estate market that benefits all parties involved.
Therefore, the correct answer is b) Nevada Real Estate Division.
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coal and oil are examples of potential energy kinetic energy both a and b work true or false
Coal and oil are examples of potential energy, not kinetic energy. They store potential energy in the form of chemical energy, which is released when they are burned. This potential energy is then converted into kinetic energy, which can be used to do work.
Coal and oil are examples of potential energy, not kinetic energy. They are called fossil fuels because they are formed over millions of years from the remains of plants and animals that died and were buried under layers of sediment. The energy stored in these fossil fuels is the potential energy that was stored in the organic matter as a result of photosynthesis, the process by which plants convert sunlight into chemical energy. This potential energy is released when the coal or oil is burned, and it is converted into thermal energy, which can then be used to do work.
When coal or oil is burned, the energy stored in them is converted into heat, which causes the water in a boiler to turn into steam. The steam then drives a turbine, which is connected to a generator that produces electricity. This process is known as thermal power generation. In this process, the potential energy stored in the fossil fuel is converted into kinetic energy of the turbine, which is then converted into electrical energy.
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what are a few social problems associated with our current economic system (neoliberal / free market capitalism)
There are several social problems associated with the current economic system, which is often referred to as neoliberal or free-market capitalism.
One of the main issues is income inequality, where a small percentage of the population holds a disproportionate amount of wealth, while the majority struggles to make ends meet. This leads to a wide range of problems, such as inadequate healthcare, education, and housing, and can contribute to social unrest and conflict. Another problem is the tendency for businesses to prioritize profits over social and environmental responsibility, leading to exploitation of workers, damage to the environment, and other negative outcomes. Finally, the focus on economic growth and consumption as measures of success can contribute to a range of social and environmental problems, including resource depletion, climate change, and social isolation.
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in an attempt to promote innovation in a work group, the supervisor should:
To promote innovation in a work group, the supervisor should implement the following strategies: Encourage open communication, Provide resources, Celebrate success and Embrace failure.
Encourage open communication: The supervisor should create an environment that fosters open communication and allows team members to express their ideas and suggestions without fear of criticism or rejection. This can be achieved through regular team meetings, brainstorming sessions, and one-on-one conversations.Provide resources: The supervisor should provide the necessary resources, such as time, budget, and technology, to allow team members to pursue their innovative ideas. This will demonstrate the supervisor's commitment to innovation and encourage team members to think outside the box.Celebrate success: The supervisor should acknowledge and celebrate the success of innovative ideas, even if they are small. This will create a positive work environment and motivate team members to continue to be creative and innovative.Embrace failure: The supervisor should encourage team members to take risks and not be afraid of failure. This will create an environment where innovation is valued, and team members feel comfortable taking risks and experimenting with new ideas.By implementing these strategies, the supervisor can promote innovation within the work group and create a culture that values creativity and new ideas.
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by how much can cadaver stature vary from living stature in a given individual?
Cadaver stature can vary from living stature in a given individual by an average of 4-5 cm (1.5-2 inches).
What is the extent of variation in stature between living and cadaver states in a given individual?The height of a living person is affected by factors such as posture, hydration, and the compression of spinal discs.
However, when a person dies, these factors are no longer present, and the body undergoes changes that can affect its height.
For example, the loss of moisture in the body can cause the tissues to shrink, leading to a reduction in height.
Additionally, the settling of the body onto a flat surface can cause the spine to decompress, resulting in a slight increase in height.
Studies have shown that the average difference between living and cadaver stature is around 4-5 cm (1.5-2 inches), with the cadaver stature being shorter in most cases.
However, this difference can vary depending on factors such as age, sex, and the cause of death.
For example, older individuals may experience more shrinkage due to decreased tissue elasticity, while those who died from trauma may experience less shrinkage due to tissue swelling.
It's important to note that the variation in stature between living and cadaver measurements may have implications in fields such as forensic science.
Where accurate measurements are essential for identifying human remains. Therefore, researchers have developed correction factors to account for the differences in height between the two states.
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refer to the above table. the size of the m1 money supply is: a) $979 billion. b) $1.236 billion. c) $1.415 billion. d) $1.618 billion
The size of the M1 money supply is $1.236 billion, as it includes currency and checkable deposits according to the table provided. Option B is correct.
The M1 money supply is a measure of the most liquid components of the money supply, which includes currency and checkable deposits. In the given table, the currency in circulation is listed as $639 billion and checkable deposits are listed as $597 billion. Adding these two figures gives us the following amount of M1 money supply:
M1 money supply = currency + checkable depositsM1 money supply = $639 + $597 M1 money supply =$1236 billionIt is important to note that the M1 money supply is just one measure of the money supply and other measures, such as M2 and M3, also exist which include less liquid components of the money supply.
Option B holds true.
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45) One of the major differences between service companies and retail or manufacturing companies is that retailers and manufacturers must account for:
A) Current assets.
B) Inventory.
C) Selling expenses.
D) Deferred revenue. ,
One of the major differences between service companies and retail or manufacturing companies is that retailers and manufacturers must account for "Inventory."
Inventory refers to the goods that a company holds for sale in the ordinary course of business. Retailers and manufacturers purchase or produce goods that they intend to sell to customers, which means they need to track the cost of these goods as they move through the production or sales process.In contrast, service companies provide intangible services to customers, such as consulting, legal advice, or healthcare. Service companies generally do not hold inventory or produce goods, so they do not need to account for inventory costs.
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Bloom Company predicts it will incur fixed costs of $256,000 and earn income of $443,600 in the next period. Its expected contribution margin ratio is 66%. 1. Compute the amount of expected total dollar sales. 2. Compute the amount of expected total variable costs.
1. The amount of expected total dollar sales is $928,727.27. The amount of expected total variable costs is $315,767.27.
1. To compute the amount of expected total dollar sales, we'll first need to determine the contribution margin in dollars. Since the expected contribution margin ratio is 66%, we can calculate the contribution margin as follows:
Contribution Margin = Income / Contribution Margin Ratio
Contribution Margin = $443,600 / 0.66
Contribution Margin = $672,727.27
Next, we'll add the fixed costs to the contribution margin to find the total dollar sales:
Total Dollar Sales = Contribution Margin + Fixed Costs
Total Dollar Sales = $672,727.27 + $256,000
Total Dollar Sales = $928,727.27
2. To compute the amount of expected total variable costs, we'll first calculate the variable cost ratio. Since the contribution margin ratio is 66%, the variable cost ratio is:
Variable Cost Ratio = 100% - Contribution Margin Ratio
Variable Cost Ratio = 100% - 66%
Variable Cost Ratio = 34%
Now, we can calculate the total variable costs by multiplying the variable cost ratio by the total dollar sales:
Total Variable Costs = Variable Cost Ratio * Total Dollar Sales
Total Variable Costs = 0.34 * $928,727.27
Total Variable Costs = $315,767.27
So, the expected total dollar sales for Bloom Company is $928,727.27, and the expected total variable costs are $315,767.27.
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xerox, kodak, sony, and dell are all examples of brand names.
Yes, Xerox, Kodak, Sony, and Dell are all examples of brand names. A brand name is a word, name, symbol, or design that identifies and distinguishes a product or service from those of other companies.
It is a valuable asset for a company, as it helps to build brand recognition and customer loyalty. A strong brand name can also increase the perceived value of a product or service, which can lead to increased sales and higher profits.
Companies invest a lot of time, money, and effort in building and maintaining their brand names through marketing and advertising campaigns, product quality and customer service.
Overall, a brand name is an important component of a company's overall marketing strategy and can have a significant impact on its success in the marketplace.
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A company uses return on investment (ROI) to evaluate year-end divisional performance. Which one of the following inventory practices would most reduce comparability among two similar divisions?
One division uses a perpetual inventory system, and the other division uses a periodic inventory system.
One division uses the net method to record purchases, and the other division uses the gross method to record purchases.
One division uses LIFO, and the other division uses FIFO.
One division places goods for sale on consignment, and the other division does not.
The inventory practice that would most reduce comparability among two similar divisions using return on investment as a performance measure is: C) One division uses LIFO, and the other division uses FIFO.
This is because LIFO (Last-in, First-out) and FIFO (First-in, First-out) are two different methods used to calculate the cost of goods sold and ending inventory, which can result in different values for inventory and ultimately, different ROI calculations.
LIFO assumes that the last units purchased are the first ones sold, while FIFO assumes that the first units purchased are the first ones sold. This means that the cost of goods sold and ending inventory will be different under LIFO and FIFO in periods of changing prices.
As a result, if one division uses LIFO and the other division uses FIFO, it will be difficult to compare the return on investment of the two divisions since they will be using different values for inventory, which can affect the calculation of operating income and ROI.
Therefore, the correct answer is C) One division uses LIFO, and the other division uses FIFO.
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