Albert purchased a tract of land for $140,000 in 2017 when he heard that a new highway was going to be constructed through the property and that the land would soon be worth $200,000. Highway engineers surveyed the property and indicated that he would probably get $180,000. The highway project was abandoned in 2020 and the value of the land fell to $100,000. What is the amount of loss Albert can claim in 2020

Answers

Answer 1

Answer:

The amount of loss that Albert can claim in 2020 is limited to:

= $3,000.

Explanation:

a) Data and Calculations:

2017 Purchase cost of the tract of land = $140,000

Speculated price of the land = $200,000

Highway engineers-determined value = $180,000

2020 Value of the land after the project was abandoned = $100,000

The total amount of capital loss = $40,000 ($140,000 - $100,000)

The total amount of capital loss that Albert can claim in any tax year is limited to $3,000.  The remaining amount of the capitalloss that he incurred in 2020 will be carried forward.


Related Questions

This year Randy paid $28,900 of interest on his residence. (Randy borrowed $462,000 to buy his residence, and it is currently worth $512,000.) Randy also paid $2,800 of interest on his car loan and $4,650 of margin interest to his stockbroker (investment interest expense). How much of this interest expense can Randy deduct as an itemized deduction under the following circumstances

Answers

Answer:

a. Interest Deductible = $31,100

b. Interest Deductible = $28,900

Explanation:

Note: This question is not complete. The complete question is therefore provided before answering the question as follows:

This year Randy paid $28,900 of interest on his residence. (Randy borrowed $462,000 to buy his residence, and it is currently worth $512,000.) Randy also paid $2,800 of interest on his car loan and $4,650 of margin interest to his stockbroker (investment interest expense). How much of this interest expense can Randy deduct as an itemized deduction under the following circumstances?

a. Randy received $2,200 of interest this year and no other investment income or expenses. His AGI is $75,000.

Interest Deductible $.......

b. Randy had no investment income this year, and his AGI is $75,000.

Interest Deducttible $.......

The explanation of the anwer is now given as follows:

a. Randy received $2,200 of interest this year and no other investment income or expenses. His AGI is $75,000.

Randy may choose to deduct the interest of $28,900 on his residence as an itemized deduction.

The $2,800 of interest on his car loan is a nondeductible personal interest.

The $2,200 interest income received can be regarded as an investment income.

The $4,500 margin interest to his stockbroke is likely investment interest. But since Randy has only $2,200 interest income, his deduction is limited to the $2,200.

Therefore, we have:

Interest Deductible = Interest on his residence + $2,200 = $28,900 + $2,200 = $31,100

b. Randy had no investment income this year, and his AGI is $75,000.

Since there is no investment income, Randy can only dedcut the interest of $28,900 on his residence based on the explanation in part a above.

Therefore, we have:

Interest Deductible = $28,900

Swifty Company reports the following financial information before adjustments. Dr. Cr. Accounts Receivable $136,200 Allowance for Doubtful Accounts $3,670 Sales Revenue (all on credit) 813,600 Sales Returns and Allowances 54,790 Prepare the journal entry to record bad debt expense assuming Swifty Company estimates bad debts at (a) 4% of accounts receivable and (b) 4% of accounts receivable but Allowance for Doubtful Accounts had a $1,360 debit balance.

Answers

Answer:

(a) Debit Bad Debt Expense for $1,778; and Credit Allowance for Doubtful Accounts for $1,778.

(b) Debit Bad Debt Expense for $6,808; and Credit Allowance for Doubtful Accounts for $6,808.

Explanation:

(a) Company estimates bad debts at 4% of accounts receivable

Estimated bad debt = Accounts Receivable * 4% of accounts receivable = $136,200 * 4% = $5,448

Bad Debt Expense = Estimated bad debt - Allowance for Doubtful Accounts = $5,448 - $3,670 = 1,778

The journal entries will now look as follows:

Particulars                                                Debit ($)           Credit ($)  

Bad Debt Expense                                     1,778

Allowance for Doubtful Accounts                                       1,778

(To record bad debt expense.)                                                            

(b) Company estimates bad debts at 4% of accounts receivable but Allowance for Doubtful Accounts had a $1,360 debit balance.

Bad debt expense = (Accounts Receivable * 4% of accounts receivable) + Allowance for Doubtful Accounts debit balance = ($136,200 * 4%) + $1,360 = $6,808

The journal entries will now look as follows:

Particulars                                                Debit ($)           Credit ($)    

Bad Debt Expense                                     6,808

Allowance for Doubtful Accounts                                       6,808

(To record bad debt expense.)                                                              

difference between real flows and monetary flows​

Answers

Real flows refer to the flow of the actual goods or services, while money flows refer to the payments for the services (wages, for example) or consumption payments.

All details related to an employee's earnings deductions and net pay throughout the year would be found in

Answers

Answer:

All details related to an employee's earnings deductions and net pay throughout the year would be found in the individual earnings record.

Explanation:

A random Quizlet had the answer when I searched the question up lol

What is strategic relationship management?
O A. Avoiding conflicts between direct stakeholders and indirect
stakeholders
O B. Building and maintaining ongoing contact between parties that is
beneficial to both
O C. Managing change processes to achieve strategic growth for a
profit-seeking organization
O D. Ending relationships between parties that have conflicting needs
and interests

Answers

Answer:

its B

Explanation:

The four career pathways in Finance are

Banking and Related Services, Insurance Services, Retail Sales, and Business Financial Management.

Securities Law, Insurance Services, Financial and Investment Planning, and Business Financial Management.

Banking and Related Services, Retail Sales, Securities Law, and Business Financial Management.

Banking and Related Services, Insurance Services, Financial and Investment Planning, and Business Financial Management.

Answers

Answer:

Banking and Related Services, Insurance Services, Financial and Investment Planning, and Business Financial Management.

Answer: A.

Explanation:

Vaughn, Inc. had net sales in 2020 of $1,410,300. At December 31, 2020, before adjusting entries, the balances in selected accounts were Accounts Receivable $348,200 debit, and Allowance for Doubtful Accounts $2,940 credit. If Vaughn estimates that 10% of its receivables will prove to be uncollectible. Prepare the December 31, 2020, journal entry to record bad debt expense.

Answers

Answer:

Date                  Account Title                                         Debit                   Credit

Dec. 31 2020    Bad Debt expense                              $31,880

                         Allowance for Doubtful Accounts                                   $31,880

Explanation:

Bad debt expense for the period:

= (Estimate of uncollectible receivables) - Allowance for Doubtful accounts credit balance

= (348,200 * 10%) - 2,940

= $31,880

Which best explains why banks consider interest on loans to be important?

Answers

Answer:

what are the options as answers?

Explanation:

Five-A-Day, a company that produces and distributes organic vegetables for grocery stores, wants to market its vegetables in such a way that children will want to buy them. To accomplish this, the company creates an advertising campaign that features children dressed up in vegetable costumes attending a Halloween party and eating vegetables and dips as a snack. The company also packages cut up vegetables in grab-and-go containers in fun shapes and colorful designs to attract children's attention in the grocery store. Which marketing function does this scenario most closely described

Answers

Answer:

Selling

Explanation:

The marketing function that best describes this scenario is defined selling.

This is a strategy that the company uses when it wants to sell its product or service to a specific audience, in the case of the issue the audience is children. To this end, the company develops communication strategies that reach its target audience, such as developing advertising campaigns, using symbols and messages aligned with the tastes, desires and needs of its potential audience, to influence the choices, identification and process of purchase.

Oil Services Corp. reports the following EPS data in its 2017 annual report (in million except per share data). Net income $1,827 Earnings per share: Basic $1.56 Diluted $1.54 Weighted average shares outstanding: Basic 1,172 How many weighted average shares were dilutive in 2017

Answers

Answer:

15.2million dilutive shares

Explanation:

Calculation to determine How many weighted average shares were dilutive in 2017.

First step is to calculate the Basic EPS using this formula

Basic EPS= Net income -Basic

Let plug in the formula

Basic EPS= $1,827 /$1.56

Basic EPS=$1,171.2 million

Second step is to calculate the Diluted EPS

Diluted EPS =$1,827 million / $1.54

Diluted EPS = $1,186.4 million.

Now let calculate How many weighted average shares were dilutive in 2017

2017 Diluted weighted average=$1,186.4 million - $1,171.2 million.

2017 Diluted weighted average= 15.2million dilutive shares

Therefore How many weighted average shares were dilutive in 2017 is 15.2 million dilutive shares

Purchase Transactions and T AccountsUsing T accounts for Cash, Accounts Payable, Purchases, Purchases Returns and Allowances, Purchases Discounts, and Freight-In, enter the following purchase transactions. Identify each transaction with its corresponding letter. Post the transactions in the given order.
Purchase of merchandise with cash.
a. Merchandise is purchased for cash, $1,500.
b. Merchandise listed at $3,500, less a trade discount of 15%, is purchased for cash.

Answers

Answer:

Dr                                                     Cash a/c                                                  Cr

                                                                                Purchases(a)                $1,500

                                                                                Purchases(b)                $2,975

Dr                                                     Purchases a/c                                             Cr

Cash(a)                                $1,500

Cash(b)                                $2,975

The above are the entries in the Cash and Purchases accounts.

The purchases are credited to the cash account and debited to the purchases.

b. Merchandise = 3,500 * ( 1 - 15% discount)

= $2,975

Amber Company had $153,200 of net income in 2016 when the selling price per unit was $153, the variable costs per unit were $93, and the fixed costs were $574,100. Management expects per unit data and total fixed costs to remain the same in 2017. The president of Naylor Company is under pressure from stockholders to increase net income by $62,200 in 2017.
a) Compute the number of units sold in 2016.
b) Compute the number of units that would have to be sold in 2017 to reach the stockholders' desired profit level.
c) Assume that naylor company sells the same number of units in 2017 as it did in 2016. What would the selling price have to be in order to reacch the stockholders' desired profit level?

Answers

Answer and Explanation:

The computation is shown below:

1) Number of unit sold in 2016 is  

As we know that

Total contribution margin is

= Fixed cost + Net income

= $153,200 + $574,100

= $727,300

And, the Contribution margin per unit is

= $153 - $93

= 60 per unit

So, the Number of unit sold in 2016 is

= $727,300 ÷ 60

= 12,122 Units

2) Number of unit sold is

= ($574,100 + $153,200 + $62,200) ÷ 60

= 13,158 Units

3) The selling price is  

Break even = (Fixed cost + Desired profit) ÷ Contribution margin

12,122 = ($574,100 + $153,200  + $622,00) ÷ (X - $93)

12,122X - $1,127,346 = $789,500

12,122X = $1,916,846

X(Selling price) = $1,916,846 ÷ 12122

= $158 per unit

From the choices presented, choose the appropriate term for completing each of the following sentences: a. Advertising expenses are usually viewed as costs. b. An example of factory overhead is . c. Direct materials costs and direct labor costs are called costs. d. Implementing automatic factory robotics equipment normally the factory overhead component of product costs. e. Materials that are an integral part of the manufactured product are classified as . f. An oil refinery would normally use a cost accounting system. g. The balance sheet of a manufacturer would include an account for . h. The wages of an assembly worker are normally considered a cost.

Answers

Answer:

a. Advertising expenses are usually viewed as period costs.

b. An example of factory overhead is plant depreciation.

c. Direct materials costs and direct labor costs are called conversion costs.

d. Implementing automatic factory robotics equipment normally decreases the factory overhead component of product costs.

e. Materials that are an integral part of the manufactured product are classified as direct materials.

f. An oil refinery would normally use a process cost accounting system.

g. The balance sheet of a manufacturer would include an account for work in process inventory.

h. The wages of an assembly worker are normally considered a product cost.

Graymont Industries purchases Solvate, a chemical compound used in several of its products, from ChemMaster. ChemMaster has just increased the list price of Solvate to $6.10 per gallon. However, because Graymont purchases a high volume of Solvate, ChemMaster grants the company a 14 percent discount off the list price. Charges for shipping Solvate from ChemMaster to Graymont's factory are $130 for a shipment of twenty-five 49-gallon drums. Special storage requirements cost $0.59 per gallon.
Calculate Graymont's standard price for a gallon of Solvate. (Round answer to 2 decimal places, e.g. 3.51)

Answers

Answer:

the standard price for a gallon of Solvate is $5,942 per gallon

Explanation:

The computation of the standard price for a gallon of Solvate is shown below:

List Price $6.1 per gallon

Less: Discount at 14% 0.854 per gallon

Charges (130 ÷ (25 × 49) 0.106 per gallon

Special Storage $0.59 per gallon

Total Cost $5.942 per gallon

Hence, the standard price for a gallon of Solvate is $5,942 per gallon

Farm products which are perishable and seasonal nature are supplied by

Answers

Answer:

★  Farm products which are perishable and seasonal nature are supplied by many producers.

Explanation:

Hope you have a great day :)

A product sells for $210 per unit, and its variable costs per unit are $130. The fixed costs are $420,000. If the firm wants to earn $35,000 after tax income (assume a 30% tax rate), how many units must be sold

Answers

Answer:

5,688 units

Explanation:

Target sales = Target Profit + Fixed Costs ÷ Contribution per unit

where,

Contribution per unit = Sales - Variable Costs

                                   = $210 - $130 = $80

therefore,

Target sales = ($35,000 + $420,000)  ÷  $80 = 5,688 units

In a culture with strong business and family ties which of the following is NOT true:
a) Several members of a family may work in the same business.
b) Family members are usually promoted first in a family-owned business.
c) Protecting a family member is sometimes more important than a good business
d) decision.
Families and their businesses are very mobile.

Answers

Answer: Families and their businesses are very mobile.

Explanation:

In a culture with strong business and family ties, we should note that several members of the family may work in the same business.

Also, the family members are usually promoted first in a family-owned business. This is to ensure that the family members have a say in the affairs of the company. The family members are protected as well.

The option that isn't true is that families and their businesses are very mobile. This isn't true. The business is of importance and the family members aren't usually mobile.

A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $341,900 and direct labor hours would be 48,900. Actual manufacturing overhead costs incurred were $307,800, and actual direct labor hours were 52,800. What is the predetermined overhead rate per direct labor hour

Answers

Answer:

See below

Explanation:

With regards to the above, the predetermined overhead rate is computed below.

Predetermined overhead rate = Estimated factory overhead cost / Estimated direct labor hours

Given that;

Estimated factory overhead cost = $341,900

Estimated direct labor hours = 48,900

Therefore,

Predetermined overhead rate per direct labor hour

= $341,000 / 48,900

= $6.97 per direct labor hour

Parking lot staff budget Adventure Park is a large theme park. Staffing for the theme park involves many different labor classifications, one of which is the parking lot staff. The parking lot staff collects parking fees, provides directions, and operates trams. The staff size is a function of the number of daily vehicles. Adventure Park has determined from historical experience that a staff member is needed for every 200 vehicles. Adventure Park estimates staff for both school days and nonschool days. Nonschool days are higher attendance days than school days. The number of expected vehicles for each day is as follows:

School Days Nonschool Days
Number of vehicles per day 3,000 8,000
Number of days per year 165 200

Parking fees are $10 per vehicle. Each parking lot employee is paid $110 per day.

Required:
a. Determine the annual parking lot staff budget for school days, nonschool days, and total.
b. Determine the parking revenue for school days, nonschool days, and total.
c. If depreciation expense and other expenses for running the parking lot were estimated to be $2 million per year, determine the parking lot's budgeted profit.

Answers

Answer: See explanation

Explanation:

a. Determine the annual parking lot staff budget for school days, nonschool days, and total.

For school days:

Number of staff required per day = 3000/20 = 15

Number of staff days per year = 15 × 165 = 2475

Annual parking lot staff budget = 2475 × $110 = $272250

For non school days:

Number of staff required per day = 8000/20 = 40

Number of staff days per year = 40 × 200 = 8000

Annual parking lot staff budget = 800 × $110 = $880,000

Total annual parking lot staff budget = $272250 + $880000 = $1152250

b. Determine the parking revenue for school days, nonschool days, and total.

For school days:

Total number of vehicles per year = 3000 × 165 = 495000

Parking revenue = 495000 × $10 = $4950000

For non school days:

Total number of vehicles per year = 8000 × 200 = 1600000

Parking revenue = 1600000 × $10 = $16000000

Total parking revenue = $4950000 + $16000000 = $20950000

c. If depreciation expense and other expenses for running the parking lot were estimated to be $2 million per year, determine the parking lot's budgeted profit.

Parking revenue = $20,950,000

Less: Parking lot staff payroll = $1152250

Less: Depreciation and other expenses = $2000000

Budgeted profit = $177977500

intercontinentel baseball
Manufacturers 18m) hasan
outstanding bond that reatures
moyears. The bond, which
pays $25 intrest overy six
months 850 per share), is
Currently selling for 598.55
What is the bond's yeuld to

Answers

Answer:

12%

Explanation:

The computation of the yield to maturity is shown below:

Given that

Coupon (pmt) = $ 25

Present Value of Bond (PV) = $598.55

Face Value (FV) = $1000

No of Semi annual Period (nper) = 10 × 2 = 20

Now

The formula to calculate Bond's Half yearly yield to maturity is = rate(nper,pmt,-pv,fv)

= rate(20,25,-598.55,1000)

= 6%

Now Bond's Annual yield to maturity is

= 6% × 2

= 12%

Alpha Company owns 80 percent of the voting stock of Beta Company. Alpha and Beta reported the following account information from their year-end separate financial records: Alpha Beta Inventory $95,000 $88,000 Sales Revenue 800,000 300,000 Cost of Goods Sold 600,000 180,000 During the current year, Alpha sold inventory to Beta for $100,000. As of year end, Beta had resold only 60 percent of these intra-entity purchases. Alpha sells inventory to Beta at the same markup it uses for all of its customers. What is the total for consolidated inventory

Answers

Answer:

$173,000

Explanation:

The computation of the total consolidated inventory is shown below:

But before that following calculations need to be done

Percentage profits that Alpha charge to other customers is

= ($800,000 - $600,000) ÷ $800,000

= 25% of sales

Stock held at year end is

= $100,000 × 40%

= $40,000

Profit involved in stock is

= $40,000 × 25%

= $10,000

Now the stock of beta is  

= $88,000 - $10,000

= $78,000

And finally, the Total for consolidated inventory is

= $95,000 + $78,000

= $173,000

Compute the current ratio for the fiscal years ending January 31, 2016, and February 1, 2015. a-2. Compute the quick ratio for the fiscal years ending January 31, 2016, and February 1, 2015. a-3. Compute the amount of working capital for the fiscal years ending January 31, 2016, and February 1, 2015. a-4. Compute the percentage change in working capital from the prior year for the fiscal years ending January 31, 2016, and February 1, 2015. a-5. Compute the percentage change in cash and cash equivalents from the prior year for the fiscal years ending January 31, 2016, and February 1, 2015.

Answers

Answer:

a1: January 31, 2016 Current ratio 1.357

February 1, 2015 1.358

a2: Quick ratio January 31, 2016 0.414

February 1, 2015 0.375

a3: Working capital January 31, 2016 4,467

February 1, 2015 4,033.

a4: % change in working capital in 2016 10.76%

% change in working capital in 2015 -10.97%

a5: % change in cash and cash equivalents in 2016 28.61%

% change in cash and cash equivalents in 2015 -10.68%

Explanation:

a1. Computation for Current ratio using this formula

Current ratio = current assets/current liabilities.

Let plug in the formula

Ratio for fiscal year ending January 31, 2016 = 16993/12526

Ratio for fiscal year ending January 31, 2016 = = 1.357

Ratio for the fiscal year ending February 1, 2015 = 15302/11269

Ratio for the fiscal year ending February 1, 2015 = 1.358

a2. Computation for Quick ratio using this formula

Quick ratio = (Total current assets – inventory – prepaid expenses)/current liabilities.

Let plug in the formula

Ratio for fiscal year ending January 31, 2016 = (16993-11809)/12526

Ratio for fiscal year ending January 31, 2016= 0.414

Ratio for the fiscal year ending February 1, 2015 = (15302-11079)/11269

Ratio for the fiscal year ending February 1, 2015 = 0.375

a3. Computation for Working capital using this formula

Working capital = current assets – current liabilities

Let plug in the formula

Working capital for fiscal year ending January 31, 2016 = 16993-12526

Working capital for fiscal year ending January 31, 2016= 4,467.

Working capital for the fiscal year ending February 1, 2015 = 15302-11269

Working capital for the fiscal year ending February 1, 2015= 4,033.

a4. Computation for % change in working capital in 2016 from prior year

% change in working capital in 2016 from prior year = (4467-4033)/4033

% change in working capital in 2016 from prior year = 10.76%

% change in working capital in 2015 from prior year = (4033-4530)/4530

% change in working capital in 2015 from prior year = -10.97%

a5. Computation for % change in cash and cash equivalents in 2016 from prior year

% change in cash and cash equivalents in 2016 from prior year= (2216-1723)/1723

% change in cash and cash equivalents in 2016 from prior year= 28.61%

% change in cash and cash equivalents in 2015 from prior year = (1723-1929)/1929

% change in cash and cash equivalents in 2015 from prior year= -10.68%

Paul, a calendar year single taxpayer, has the following information for 2019 (not 2020): AGI State income taxes State sales tax Real estate taxes Gambling losses (gambling gains were $ 12,000) $ 175,000 13,500 3,000 18,900 6,800 Paul's allowable itemized deductions for 2019 are: a. $ 10,000 b. $ 16,800 C. $ 39,200 d. $ 42,200 e. None of these.

Answers

Answer:

C. $ 39,200

Explanation:

Calculation to determine what Paul's allowable itemized deductions for 2019 are

Using this formula

Itemized deduction = State income taxes + Real state taxes + Gambling losses

Let plug in the formula

Itemized deduction = $13,500 + $18,900+ $6,800

Itemized deduction =$39,200

Therefore Paul's allowable itemized deductions for 2019 are $39,200

Suppose the own price elasticity of demand for good X is -3, its income elasticity is -2, its advertising elasticity is 4, and the cross-price elasticity of demand between it and good Y is -2. Determine how much the consumption of this good will change if: Instructions: Enter your responses as percentages. Include a minus (-) sign for all negative answers. a. The price of good X decreases by 7 percent. percent b. The price of good Y increases by 10 percent. percent c. Advertising decreases by 2 percent. percent d. Income increases by 4 percent. percent Prev

Answers

Answer:

a. 21 percent

b. -20 percent

c. -8 percent

d. -8 percent

Explanation:

Own price elasticity = -3

Income elasticity = -2

Advertising elasticity= 4

Cross price elasticity = -2

Formula for elasticity is given by,

[tex]Elasticity = \frac{Percentage change in Quantity}{Percentage change in factor}[/tex]

a. When price of good X decreases by 7 percent.

[tex]Elasticity = \frac{Percent change in quantity}{Percent change in own price}[/tex]

[tex]-3 = \frac{Percent change in quantity}{-7}[/tex]

[tex]Percent change in quantity = (-3) * (-7) = 21[/tex]

Thus, as price decreases by 7% quantity rises by 21%.

b. The price of good Y increases by 10 percent.

[tex]Corss- price elasticity = \frac{Percent change in quantity}{Percent change in Price of good Y} \\ -2 = \frac{Percent change in quantity }{10} \\Percent change in quantity = (-2) * (10) \\ = -20[/tex]

Thus, as price of good Y increases by 10 percent, demand for good X falls by 20 percent.

c. Advertising decreases by 2 percent.

[tex]Elasticity = \frac{Percent change in quantity}{Percent change in advertising} \\4 = \frac{Percent change in quantity }{-2} \\Percent change in quantity = (-2) * (4) \\ = -8[/tex]

Thus, a 2 percent decline in advertising will lead to a 8 percent fall in quantity of good X.

d. Income increases by 4 percent.

[tex]Income elasticity = \frac{Percent change in quantity }{Percent change in income}\\-2 = \frac{Percent change in quantity}{4} \\Percent change in quantity = (-2) * (4) \\ = -8\\[/tex]

Thus, when income increases by 4 percent, quantity decreases by 8 percent.

An asset used in a four-year project falls in the five-year MACRS class for tax purposes. The asset has an acquisition cost of $6,020,000 and will be sold for $1,220,000 at the end of the project. If the tax rate is 35 percent, what is the aftertax salvage value of the asset

Answers

Answer:

The after-tax salvage value of the asset is:

= $793,000.

Explanation:

a) Data and Calculations:

Asset acquisition cost = $6,020,000

Salvage value = $1,220,000

MACRS Depreciation Expenses = $4,800,000

Project useful life or project duration = 5 years

Tax rate = 35%

Tax expense = $427,000

After-tax salvage value = $793,000 ($1,220,000 - $427,000)

b) The salvage value of the project asset is the recovery or residual value after depreciation expenses have been recognized over the project asset's useful life.  Depreciation is an accounting method of spreading the cost of an asset over its useful life.  There are many depreciation methods, including straight-line, double-declining, unit-of-production, sum-of-the-years digits, etc.

The Occupational Safety and Health Administration (OSHA) has determined that the probability of a worker dying from exposure to a hazardous chemical used in the production of fertilizer is 0.008. The cost of imposing a regulation that would ban the chemical is $31 million. If the value of a human life is equal to $8 million, how many people must the policy affect in order for the benefits to exceed the costs

Answers

Answer: More than 484 person

Explanation:

The expected benefit for one person will be:

= probability of death × value of life

= 0.008 × 8 million = 0.064 million

The number of people that the policy must the affect in order for the benefits to exceed the costs will be:

= 31 million / 0.064 million

= 484.755

Therefore, the people should be more than 484 persons to exceed costs

Based on your understanding of P/E ratios, in which of the following situations would the average trailing P/E ratio (current price divided by earnings per share over the previous 12 months) of the S&P 500 Index be higher? The outlook for the economy and the markets is for a downturn. The outlook for the economy and the markets is for an improvement.

Answers

Answer:

The outlook for the economy and the markets is for an improvement.

Explanation:

p/e ratio = price / earning

the higher the equity, the lower the ratio

If the p/e ratio is expected to be higher, it means that the equity would have to be lower this year than next year .

this implies that earnings would be higher next year and p/e ratio would be lower. this means there is a positive economic outlook

"Which of the following is true? Airfreight A. has lower transporting rates than trucks. B. efficiently delivers all types of goods. C. serves many more locations than trucks. D. is best for goods that are heavy relative to their sales value, such as iron ore. E. can help reduce inventory costs."

Answers

Answer:

E. can help reduce inventory costs.

Explanation:

Airfreight can be defined as the transportation or movement of goods from one location to another through the air and use of shipping containers.

A shipping container refers to a metal container made from steel and having the ability or strength to withstand all external factors during shipment or storage of materials. It is an essential part of transportation of goods or materials from one location to another, thereby boosting trade between countries.

The various types of shipping containers are, dry storage container, open-side storage container, ISO Reefer container, flat rack container, tunnel container, open top container, double doors container, thermal containers, intermodal freight container etc.

An inventory cost can be defined as all costs such as carrying cost, stock out (shortage) cost and ordering cost that are associated with the procurement, holding (storage) and management (handling) of inventory.

Generally, airfreight can help to reduce the total logistics cost or inventory cost since it's faster, large and devoid of various impediments when compared with other forms of transportation.

Hence, the true statement about airfreight is that it can help reduce inventory costs.

5 years ago, Barton Industries issued 25-year noncallable, semiannual bonds with a $1,000 face value and a 9% coupon, semiannual payment ($45 payment every 6 months). The bonds currently sell for $896.87. If the firm's marginal tax rate is 25%, what is the firm's after-tax cost of debt? Do not round intermediate calculations. Round your answer to two decimal places.

Answers

Answer: 7.67%

Explanation:

To solve this, the financial calculator will be needed

Present value = -896.87

Future Value = 1,000

N = [(25 - 5years) × 2 = 40

PMT = $45

Given the above information, we will press the financial calculator as we'll press CPT after which we then press I/Y and we'll get 5.11%

Then, the the firm's after-tax cost of debt will be:

= (5.11% x 2 )(1 - 0.25)

= (0.0511 × 2) (0.75)

= 0.07665

= 7.665%

= 7.67%

Bridgeport Company is constructing a building. Construction began on February 1 and was completed on December 31. Expenditures were $1,836,000 on March 1, $1,236,000 on June 1, and $3,038,370 on December 31. Bridgeport Company borrowed $1,112,250 on March 1 on a 5-year, 12% note to help finance construction of the building. In addition, the company had outstanding all year a 9%, 5-year, $2,342,100 note payable and an 10%, 4-year, $3,467,800 note payable. Compute the weighted-average interest rate used for interest capitalization purposes.

Answers

Answer:

9.6%

Explanation:

According to the problem, calculation are as follows,

Company borrowed on March 1 = $1,112,250

First we calculate total expenditures in constructing a building.

Total Expense = ($1,836,000 × 10÷12)+ ($1,236,000 × 7÷12)+ ($3,038,370 × 0÷12)

= $1,530,000 + $721,000 + 0

= $2,251,000

So, Difference in both amount = $2,251,000 - $1,112,250 = $1,138,750

We can calculate the weighted average interest rate by using following formula,

Weighted average interest rate = Interest ÷ outstanding principal

Where, Outstanding principal = $2,342,100 + $3,467,800 = $5,809,900

Interest = $2,342,100 × 9% + $3,467,800 × 10%

= $210,789 + $346,780 = $557,569

So, by putting the value in formula, we get,

Weighted average interest rate = $557,569 ÷ $5,809,900

= 0.096 or 9.6%

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