Option (B) is the right choice. Explanation: Calculating the depreciable basis involves subtracting residual value from cost, which here results in $190,000 - $10,000, giving us $180,000. The usage is identified as 75,000 bolts. The first-year figures indicate the book value starts at $190,000, while 15,000 bolts were created, translating the depreciation expense into 15,000 multiplied by $2.40, equal to $36,000. Subsequently, the ending book value becomes $190,000 minus $36,000, resulting in $154,000. For Year 2, using 19,000 units leads to a depreciation expense of $45,600. The concluding book value for Year 2 becomes $108,400, while accumulated depreciation for both years culminates at $81,600.
No, this arrangement violates the AICPA Code of Conduct. The firm's fee is entirely contingent upon the success of their work, whereas the Code permits compensation based on effort but not solely on outcome. Since there is no guaranteed fee unless tax credits are awarded, this opens the door to potential misconduct by the firm. To prevent such risks, the Code disallows fees that depend exclusively on the achievement of tax credits.
Answer:
Follow the instructions provided below.
Explanation:
Given the data:
The selling price of the company's ball is $25.
Variable cost per item= $15.00
Fixed costs= 426,000
The contribution margin ratio is the percentage of sales contributing to fixed costs. It is calculated using:
Contribution margin ratio= (selling price - unit variable cost)/selling price
Contribution margin ratio= (25 - 15)/25= 0.4
Break-even units= fixed costs/ contribution margin
Break-even units= 426,000/10= 42,600 units
The degree of operating leverage quantifies the change in income relative to sales fluctuations.
Degree of operating leverage= total contribution margin / (total contribution margin - fixed expenses)
Degree of operating leverage= (62,000*10) / [(62,000*10) - 426,000]
Degree of operating leverage= 3.20
Answer:
$73.47
Explanation:
2.87 es el dividendo actual pagado (D0)
Utiliza eso para calcular los dividendos para los próximos 5 años;
D1 = D0(1+g); donde g es la tasa de crecimiento
D1 = 2.87(1.08) = 3.0996
D2 = 3.0996(1.08) = 3.3476
D3 = 3.3476(1.08) = 3.6154
D4 = 3.6154(1.08) = 3.9046
D5 = 3.9046(1.08) = 4.2170
Luego, calcula los flujos de efectivo terminales;
D6 (año 2024) = 4.2170 (1.03) = 4.3435
Calcula el valor presente de todos los dividendos utilizando una tasa de descuento del 8% con la fórmula; PV = FV/
PV(D1) = 2.87
PV(D2) = 2.87
PV(D3) = 2.87
PV(D4) = 2.87
PV(D5) = 2.87
PV del valor terminal; PV(D6 en adelante) = 
= 59.1223
Suma los PV para hallar el valor por acción;
$2.87 +$2.87 +$2.87 +$2.87 +$2.87+ $59.1223 = $73.47
NEPAL TOURISM AND OCCUPATIONS RELATED TO IT
Explanation:
Occupations associated with the tourism industry comprise
- Travel agents
- Guides for nature parks
- Organizers of meetings
- Map makers
- Professionals in tourism
- Wine stewards
- Tour operators, among others.
IMPORTANCE OF TOURISM WITH REFERENCE TO NEPAL
- A primary significance is the foreign currency exchange as it holds a much higher value than other tourism destinations.
- Exports to various countries from Nepal are inexpensive, and many goods are produced in bulk.
- It provides opportunities for mountaineering and various adventure activities.
- The affordable living standards draw numerous travelers from around the globe.
