A parent holding company sells shares in its subsidiary such that the parent now owns only 65% of the subsidiary and, thus, the

Respuesta:

Objetivo de costo = Precio de mercado - Margen de beneficio deseado

Response:

1) This question addresses the value of diversification for a large corporation. Whether diversification is beneficial or detrimental varies based on individual corporate circumstances; there is no universal answer. For instance, Sony is divided into 12 distinct segments or divisions, each producing its own cash flow and providing various products or services.

High technology firms often embrace diversification, as it's crucial for them to innovate continuously or enhance existing offerings. For example, Google attained such vastness and diversification that it evolved into Alphabet, which oversees over 200 companies, primarily through acquisitions. Sony generates significant revenue from gaming services, financial services, and home entertainment.

When people consider Sony, they likely think of consumer electronics, the Playstation, or films; however, for profitability, Sony had to broaden and diversify its portfolio. Their income streams have shifted away from consumer electronics towards services (spanning financial, gaming, networking, music, and film), indicating the success of their diversification model.

2) Sony aims to generate customer value and new lifestyles through its Future Lab initiative, subject to how successfully they implement it. Based in San Francisco, Future Lab serves as a testing ground for innovative prototypes with real users. The intent is for Sony to derive insights from genuine user experiences to refine its products and services. Participants in Sony's program must pay a fee but have the opportunity to preview prototypes ahead of others.

Answer:

NPV = $246764705.88

Explanation:

The net present value of the stadium is calculated by subtracting the present value of cash outflow from the present value of cash inflow.

DATA

Initial cost = $800,000,000

Revenue from previous equipment sale = $85,000,000

Government funds designated for price reduction = $300,000,000

Discount factor for year 1 at 2% = 0.9804

Projected future cash inflow = $675,000,000

Resolution

NPV = Present value of cash inflows - Present value of cash outflows

NPV = $661,764,705.88 - $415,000,000

NPV = $246,764,706

Calculation Details

PV of Cash inflow = $675,000,000 x 0.9804

PV of cash inflow = $661,764,706

PV of Cash outflow = Initial cost - Revenue from equipment sale - Government funding

PV of cash outflow = $800,000,000 - $85,000,000 - $300,000,000

Answer:

Based solely on the provided information, the answers are:

a. The accounts receivable balance reported on the December 31, Year 1, balance sheet will be $4,000.

b. A net income of $18,000 will be recorded on the Year 1 income statement.

c. A net cash flow of $14,000 from operational activities will be shown on the Year 1 cash flow statement.

d. Retained earnings amounting to $18,000 will appear on the Year 1 balance sheet.

Explanation:

a.

Service revenue recorded on account for Year 1 totaled $18,000

Cash collected from accounts receivable during Year 1 amounted to $14,000

Thus, on December 31, Year 1, the accounts receivable balance stands at $18,000-$14,000 = $4,000

b. Only the $18,000 service revenue earned within Year 1 will be reported on the income statement.

c. The cash transaction recorded for the year sums to $14,000 received from customers, which is reflected in the Year 1 cash flow statement.

d. The retained earnings indicated on the Year 1 balance sheet amount to $18,000