Answer:
Purchase Company
RU-1 RU-2 RU-3
Goodwill Impairment loss (gain) $8,300 $44,600 ($383,250)
Explanation:
a) Data and Calculations:
Carrying Amounts
RU-1 RU-2 RU-3
Tangible assets $215,500 $261,000 $158,250
Trademark 257,000
Customer list 154,500
Unpatented technology 232,500
Licenses 100,000
Copyrights 65,500
Goodwill 190,250 187,550 136,500
Liabilities (35,000)
Book values $782,250 $781,050 $360,250
Fair values $773,950 $736,450 $743,500
Goodwill Impairment
loss (gain) $8,300 $44,600 ($383,250)
b) Purchase Company will recognize Goodwill impairment expense for RU-1 and RU-2. It will recognize a Goodwill impairment gain for RU-3. A goodwill impairment gain results when the fair value is higher than the book value of the net realizable assets.
Write a 750-1,000 word paper that includes the following criteria: Describe the top three internal and top three external risks currently threating PHI data within your selected organization. Explain how risk assessments are conducted within the organization. Discuss who conducts these assessments and with what frequency. How do these assessments mitigate the risks you have identified
Answer:
as
Explanation:
ss
Karen and Anika, the owners of a new personal assistant firm called Assist You 2, are interested in offering their services in a community filled with other start-up firms and local shops. Now that they have completed the segmentation and targeting processes, to ensure that they are best positioning their service within this community, they must next Multiple Choice evaluate feedback from their customers. identify their target market. understand the position of their competitors. identify their market segment.
Answer:
understand the position of their competitors.
Explanation:
For a business to strive in an environment where competitors are also operating it is very important to have a good understanding of position of competitors in the market place.
In the given scenario there are other other start-up firms and local shops operating in the same community.
The business has completed the segmentation and targeting processes, to ensure that they are best positioning their service within this community.
Next they will have to understand the competition's aims, strategies, and strengths in order to adequately counteract them.
Davidsons has 15,000 shares of stock outstanding with a par value of $1 per share and a market value of $45 per share. The balance sheet shows $15,000 in the common stock account, $158,000 in the capital in excess of par account, and $132,500 in the retained earnings account. The firm just announced a stock dividend of 50 percent. What is the value of the retained earnings account after the dividend
Answer: -$205,000
Explanation:
Retained earnings balance = Retained earnings amount - Dividends declared
Dividends declared = Percent dividend * Number of shares * Market value
= 50% * 15,000 * 45
= $337,500
Retained earnings balance after dividend:
= 132,500 - 337,500
= -$205,000
According to the video, what qualities are needed by Merchandise Displayers and Window Trimmers? Check all that
apply
O creativity
O leadership
O marketing skills
ability to work under pressure
O research skills
O ability to speak clearly
Answer:
he/she is correct
Explanation:
i can verify
The qualities needed by Merchandise Displayers and Window Trimmers are creativity, marketing skills, and the ability to work under pressure.
Retail merchandise displays are set up for maximum impact by merchandise displayers and window trimmers, who also need the ability to multitask under time constraints.
The purpose of merchandise displays is to draw in and entice customers by giving a special presentation of a store's merchandise. To achieve this requirement, they must have strong marketing abilities that enable them to interact with clients successfully.
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Bill is making $100 a week, and is saving for a $500 expense. How long will it
take him to save up enough money if he saves everything he earns?
A. More than 5 weeks
B. Less than 5 weetcs
O C. Exactly 5 weeks
D. Almost a year
Answer:
more than five weeks
Explanation: deductions
Exactly 5 weeks: it takes him to save up enough money if he saves everything he earns. Thus, option C is the correct option.
What is savings?Deferred consumption, or not spending money, is saving. Savings strategies involve setting money away in places including cash, investment funds, pension accounts, and deposit accounts. Reducing expenses, such as regular expenses, is another aspect of saving. Savings refers to any income not spent for immediate consumption.
In terms of personal finance, saving often refers to low-risk preservation of money, such as in a savings account, as opposed to investing, where the risk is much higher. Interest is not always taken into account while saving. Savings are distinct from savings. In contrast to the latter, which refers to either several chances to cut expenditures or one's assets in the form of cash, the former relates to the act of not using one's assets.
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In the month of November, Oriole Company Inc. wrote checks in the amount of $10,410. In December, checks in the amount of $11,075 were written. In November, $8,245 of these checks were presented to the bank for payment, and $10,700 in December. There were no outstanding checks at the beginning of November. What is the amount of outstanding checks at the end of November
Answer: $2165
Explanation:
Based on the information given, the amount of outstanding checks at the end of November will be the difference between the amount of checks written in November and the amount of checks that were presented to the bank for payment. This will be:
= $10,410 - $8245
= $2165
Therefore, the answer is $2165.
The United States has a market economy, or free enterprise system.
True of False
Answer:
true
Explanation:
yes United states has market economies
Explanation: The free enterprise system is an economic system in which the government only exhibits partial dominance over market-correlated decisions; communism is an economic system in which the government exhibits full dominance over market-correlated decisions. The U.S.A. acts on the free enterprise system.
I did this assignment. God bless.
Natural gas is often priced in units of dollars per therm. One therm equals 100,000 BTUs . A certain family uses 600 therms of energy to heat its home annually using a natural gas furnace that is 80 percent efficient. The family is considering replacing its current furnace with one that is 96 percent efficient. Assuming the cost of a therm is $0.30.
Required:
What would be the family's annual savings in the cost of home heating?
Answer:
-$28.8.
Explanation:
Note, we were told,
to assume the cost of a therm is $0.30the family uses 600 therms of energy annually.Savings on old furnace:
600 * $0.30 * 0.80 (or written as 80%) = $144Savings on new furnace:
600 * $0.30 * 0.96 (or written as 96%) = $172.8Difference: $144 - $172.8 = -$28.8.
The family's annual savings in the cost of home heating will be (-$28.8).
Here, we are assuming the cost of a therm is $0.30 and that the family uses 600 therms of energy annually.
The savings on the old furnace equals:
= 600 * $0.30 * 0.80
= $144
Hence, the savings on old furnace: is $144.
The savings on new furnace equals:
= 600 * $0.30 * 0.96
= $172.8
Hence, the savings on old furnace is $172.8.
In conclusion, the family's annual savings in the cost of home heating will be (-$28.8).
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Which of the following is an example of a Specialty store? a. Big Lots c. Macy’s b. Wal-Mart d. PetSmart
Answer:
PetSmart is an example of a speciality store.
Explanation:
It sells stuff only related to pets, unlike the other stores mentioned.
[tex] \huge \boxed{\mathfrak{Question} \downarrow}[/tex]
Which of the following is an example of a Specialty store?
a. Big Lots
b. Macy’s
c. Wal-Mart
d. PetSmart
[tex] \large \boxed{\mathfrak{Answer \: with \: Explanation} \downarrow}[/tex]
A speciality store is a store that specialises in the selling of a particular good.Among the given options, b. Macy's would be the most apt one because Macy's is a store that specialises in selling fashion products (dresses & accessories) unlike the others which sell a wide variety of items.Almost everything in economics can be traced back to the law of supply and demand, which states what?
Answer:
The law of supply and demand is a theory that explains the interaction between the sellers of a resource and the buyers for that resource. The theory defines the relationship between the price of a given good or product and the willingness of people to either buy or sell it.
Answer:The law of supply and demand is a theory that explains the interaction between the sellers of a resource and the buyers for that resource. The theory defines the relationship between the price of a given good or product and the willingness of people to either buy or sell it.
Product Cost Concept of Product Pricing Willis Products Inc. uses the product cost concept of applying the cost-plus approach to product pricing. The costs of producing and selling 200,000 units of medical tablets are as follows: Variable costs per unit: Fixed costs: Direct materials $ 75 Factory overhead $ 800,000 Direct labor 115 Selling and admin. exp. 1,200,000 Factory overhead 30 Selling and admin. exp. 20 Total $240 Willis Products desires a profit equal to a 20% rate of return on invested assets of $12,000,000. a. Determine the total manufacturing costs for the production and sale of 200,000 units
Answer:
Total production cost= $44,800,000
Explanation:
Giving the following formula:
Direct materials $ 75
Factory overhead $ 800,000
Direct labor 115
Factory overhead 30
The absorption costing method includes all costs related to production, both fixed and variable. The unit product cost is calculated using direct material, direct labor, and total unitary manufacturing overhead.
Total production cost= 800,000 + 200,000*(75 + 115 + 30)
Total production cost= $44,800,000
Leslie studies how individuals go about purchasing products for their personal consumption and what factors influence these decisions. Leslie studies
Answer:
Leslie studies how individuals go about purchasing products for their personal consumption and what factors influence these decisions. Leslie studies Consumer Buying Behavior.
Leslie does study about how individuals go for buying products for their personal consumption and the factors that influence these decisions. Leslie studies Consumer Buying Behavior.
What is Consumer Buying Behavior?Consumer buying behavior refers to the process that consumers go through when making a purchasing decision. It involves the different stages that a consumer goes through before, during, and after a purchase.
By understanding the factors that influence consumer behavior, marketers can create products and services that meet the needs of consumers, develop effective advertising and promotional campaigns.
When Leslie studies how individuals go buying products for their personal consumption and the factors that influence these decisions. Then Leslie studies Consumer Buying Behavior.
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McNulty, Inc., produces desks and chairs. A new CFO has just been hired and announces a new policy that if a product cannot earn a margin of at least 20 percent, it will be dropped. The margin is computed as product gross profit divided by reported product cost. Manufacturing overhead for year 1 totaled $645,000. Overhead is allocated to products based on direct labor cost. Data for year 1 show the following. ChairsDesks Sales revenue$1,046,500 $1,950,000 Direct materials 585,000 810,000 Direct labor 130,000 300,000 Required: a-1. Based on the CFO's new policy, calculate the profit margin for both chairs and desks. a-2. Which of the two products should be dropped
Answer and Explanation:
a. The profit margin for both chairs & decks is
But before that following calculations need to be done
Particulars Chairs Decks
Sales revenue $1,046,500 $1,950,000
Less:
Direct material $585,000 $810,000
Direct labor $130,000 $300,000
overhead $195,000 $450,000
($645,000 × $130,000 ÷ $430,000)
Gross profit $136,500 $390,000
Now the profit margin is
For chairs
= $136,500 ÷ ($585,000 + $130,000 + $195,000)
= 15%
ANd, for decks
= $390,000 ÷ ($810,000 + $300,000 + $450,000)
= 25%
a-2. based on the profit margin, the chairs should be dropped
some jobs offer retirement benefits that you should also consider , along salary and working benefits when deciding on a career path.
Answer:
CAN U ANSWER MY Question
e the information provided for Harding Company to answer the question that follow. Harding Company Accounts payable $34,006 Accounts receivable 73,344 Accrued liabilities 6,760 Cash 17,227 Intangible assets 43,450 Inventory 88,373 Long-term investments 92,820 Long-term liabilities 79,618 Notes payable (short-term) 28,798 Property, plant, and equipment 675,759 Prepaid expenses 1,646 Temporary investments 34,230 Based on the data for Harding Company, what is the amount of quick assets?
Answer:
The amount of quick assets is $126,447.
Explanation:
Quick assets can be described as the most highly liquid assets of a company.
The amount of quick assets can be calculated for Harding Company as follows:
Amount of quick assets = Accounts receivable + Cash + Prepaid expenses + Temporary investments = $73,344 + $17,227 + $1,646 + $34,230 = $214,820 = $126,447
Presented below is information related to equipment owned by Novak Company at December 31, 2020.
Cost $11,250,000
Accumulated depreciation to date 1,250,000
Expected future net cash flows 8,750,000
Fair value 6,000,000
Assume that Novak will continue to use this asset in the future. As of December 31, 2020, the equipment has a remaining useful life of 4 years.
Required:
Prepare the journal entry (if any) to record the impairment of the asset at December 31, 2020.
Answer:
Debit : Impairment loss $1,250,000
Credit : Accumulated impairment loss $1,250,000
Explanation:
Impairment of an asset happens when, the Carrying Amount of an Asset is greater than the Net Realizable Value of an asset.
Carrying Amount is Cost of asset less Accumulated depreciation. Carrying Amount for the equipment is $10,000,000 ($11,250,000 - $1,250,000).
The Net Realizable Value of an asset is the higher of Fair Value of Asset and Future Value. For the equipment the Net Realizable Value is $8,750,000
Then, since Carrying Amount ($10,000,000) > Net Realizable Value ($8,750,000), the equipment is impaired.
Impairment loss will be $1,250,000 ($10,000,000 - $8,750,000).
The journal entry to record the impairment loss would be :
Debit : Impairment loss $1,250,000
Credit : Accumulated impairment loss $1,250,000
n March 2021, the Phillips Tool Company signed two purchase commitments. The first commitment requires Phillips to purchase inventory for $103,000 by June 15, 2021. The second commitment requires the company to purchase inventory for $153,000 by August 20, 2021. The company's fiscal year-end is June 30. Phillips uses a periodic inventory system. The first commitment is exercised on June 15, 2021, when the market price of the inventory purchased was $86,500. The second commitment was exercised on August 20, 2021, when the market price of the inventory purchased was $121,500. Required: Prepare the journal entries required on June 15, June 30, and August 20, 2021, to account for the two purchase commitments. Assume that the market price of the inventory related to the outs
Answer:
1.June 15, 2021
Dr Purchases $86,500
Dr Loss on purchase commitment $16,500
Cr Cash $103,000
2. June 30, 2021
Dr Estimated loss on purchase commitment $11,800
Cr Estimated liability on purchase commitment $11,800
3. August 20, 2021
Dr Purchases $121,500
Dr Loss on purchase commitment $19,700
Dr Estimated liability on purchase commitment $11,800
Cr Cash $153,000
Explanation:
Preparation of the journal entries required on June 15, June 30, and August 20, 2021, to account for the two purchase commitments
1. June 15, 2021
Dr Purchases $86,500
Dr Loss on purchase commitment $16,500
($103,000-$86,500)
Cr Cash $103,000
2. June 30, 2021
Dr Estimated loss on purchase commitment $11,800
Cr Estimated liability on purchase commitment $11,800
($153,000-$141,200)
3. August 20, 2021
Dr Purchases $121,500
Dr Loss on purchase commitment $19,700
($141,200-$121,500)
Dr Estimated liability on purchase commitment $11,800
($153,000-$141,200)
Cr Cash $153,000
Logan and Johnathan exchange land, and the exchange qualifies as like kind under § 1031. Because Logan's land (adjusted basis of $130,500) is worth $156,600 and Johnathan's land has a fair market value of $123,975, Johnathan also gives Logan cash of $32,625. a. Logan's recognized gain is $fill in the blank 1. b. Assume that Johnathan's land is worth $140,940 and he gives Logan $15,660 cash. Logan's recognized gain is ________
Answer:
A. $26,100
B. $15,660
Explanation:
Calculation to determine Logan recognized gain
A. Based on the information given in a situation where Johnathan's land is worth the amount of $123,975, Logan's recognized gain will be the amount of $26,100 which is the lesser of the amount realized as gain ($156,600 realized amount − $130,500 adjusted basis = $26,100) or the fairmarket value of the boot received amount of ($32,625)
Therefore Logan recognized gain will be $26,100
B. Based on the information given Ina situation were Johnathan's land is worth the amount of $140,940, Logan's recognized gain will be the amount of $15,660, the lesser of th amount realized as gain ($156,600 realized amount − $130,500 adjusted basis = $26,100) or the fairmarket value of the boot received of the amount of ($15,660).
Therefore Logan recognized gain will be $15,660
Marketing managers must choose between the various forms of advertising media available as they develop their communication plans.
a. True
b. False
Answer:
true
Explanation:
Forester Company has five products in its inventory. Information about the December 31, 2021, inventory follows. Product Quantity Unit Cost Unit Replacement Cost Unit Selling Price A 1,000 $ 14 $ 16 $ 20 B 800 19 15 22 C 700 7 6 12 D 600 11 8 10 E 800 18 16 17 The cost to sell for each product consists of a 15 percent sales commission. The normal profit for each product is 35 percent of the selling price. Required: 1. Determine the carrying value of inventory at December 31, 2021, assuming the lower of cost or market (LCM) rule is applied to individual products. 2. Determine the carrying value of inventory at December 31, 2021, assuming the LCM rule is applied to the entire inventory. 3. Assuming inventory write-downs are common for Forester, record any necessary year-end adjusting entry based on the amount calculated in requirement 2.
Answer:
Forester Company
1. The carrying value of inventory at December 31, 2021, assuming the LCM rule is applied to individual products, is:
= $47,800
2. The carrying value of inventory at December 31, 2021, assuming the LCM rule is applied to the entire inventory, is:
= $49,800
3. Assuming inventory write-downs are common for Forester, the necessary year-end adjusting entry based on requirement 2 is:
Debit Cost of goods sold (Inventory write-down) $5,200
Credit Inventory $5,200
To write down the inventory value from $55,000 (purchase costs) to $49,800 (replacement costs).
Explanation:
a) Data and Calculations:
Product Quantity Unit Cost Unit Replace- Unit Selling LCM Value
ment Cost Price
A 1,000 $ 14 $ 16 $ 20 $14,000 ($14*1,000)
B 800 19 15 22 12,000 ($12*800)
C 700 7 6 12 4,200 ($6*700)
D 600 11 8 10 4,800 ($8*600)
E 800 18 16 17 12,800 ($16*800)
Total 3,900 $47,800
Total costs = (1,000*$14 + 800*$19 + 700*$7 + 600*$11 + 800*$18)
= ($14,000 + 15,200 + 4,900 + 6,600 + 14,400)
= $55,000
Tota replacement costs = (1,000*$16 + 800*$15 + 700*$6 + 600*$8 + 800*$16)
= ($16,000 + 12,000 + 4,200 + 4,800 + 12,800)
= $49,800
Total market value = (1,000*$20 + 800*$22 + 700*$12 + 600*$10 + 800*$17)
= ($20,000 + 17,600 + 8,400 + 6,000 + 13,600)
= $65,600
Total cost = $55,000
Total replacement cost = $49,800
Inventory write-down = $5,200
Maria, a citizen and resident of Mexico, received the following investment income during 2018: $1,000 of dividend income from ownership of stock in a U.S. corporation, $2,000 interest from a bond issued by a U.S. corporation, $3,000 of rental income from property located in the United States, and $500 capital gain from sale of a stock in a U.S. corporation. How much of Maria’s income will be subject to U.S. taxation in 2018?
Answer: $6,000
Explanation:
Maria is a citizen and resident of Mexico so the only way the U.S. can tax Maria is by taxing income that is in U.S. jurisdiction before it comes to Maria.
This will include the dividend from ownership of stock in a U.S. Corporation, the interest from a U.S. company issued bond and rental income from a property located in the U.S.
The U.S. will be unable to tax the capital gain from sale of stock however because the sale might not be conducted in the U.S.
Income subject to U.S. taxation is therefore:
= 1,000 + 2,000 + 3,000
= $6,000
Determine Due Date and Interest on Notes Determine the due date and the amount of interest due at maturity on the following notes. When calculating interest amounts, assume there are 360 days in a year. Round intermediate calculations to 4 decimal places, and round your final answers to the nearest whole dollar. Date of Note Face Amount Interest Rate Term of Note a. January 15 $50,000 6 % 30 days b. April 1 27,000 4 90 days c. June 22 30,000 6 45 days d. August 30 90,000 8 120 days e. October 16 72,000 5 50 days
Answer:
Due Date and Interest on Notes
Date of Note Face Interest Term of Due Date Interest
Amount Rate Note
a. January 15 $50,000 6 % 30 days Feb. 14 $250
b. April 1 27,000 4 90 days June 30 $270
c. June 22 30,000 6 45 days Aug. 18 $225
d. August 30 90,000 8 120 days Jan. 27 $2,400
e. October 16 72,000 5 50 days Dec. 21 $500
Explanation:
a) Data and Calculations:
Date of Note Face Interest Term of Due Date Interest
Amount Rate Note
a. January 15 $50,000 6 % 30 days Feb. 14 $250 (50,000*6%*30/360)
b. April 1 27,000 4 90 days June 30 $270 (27,000*4%*90/360)
c. June 22 30,000 6 45 days Aug. 18 $225 (30,000*6%*45/360)
d. August 30 90,000 8 120 days Jan. 27 $2,400 (90,000*8%*120/360)
e. October 16 72,000 5 50 days Dec. 21 $500 (72,000*5%*50/360)
Which of the following is true about duration and modified duration?
I. The Macaulay duration calculates the weighted average time before a bondholder would receive the bond's cash flows.
II. Modified duration measures price sensitivity of a bond to changes in YTM by adjusting duration with a factor based on current yield.
III. The value of duration and modified duration are usually very close, but duration is almost always a larger number.
a. Only I and II are true.
b. All but IV are true.
c. Only II and III are true.
d. All are true.
Answer:
The truth about Macaulay Duration and Modified Duration is:
d. All are true.
Explanation:
Principally, the Macaulay Duration, used mainly with immunization strategies, measures the weighted average time an investor holds a bond until the period when the present value of the bond’s cash flows equals to the initial bond amount.
On the other hand, the Modified Duration, providing a risk measure by being sensitive to interest rates, identifies the amount by which the duration changes for each percentage change in the yield and, at the same time, measures how the amount of a change in the interest rates impacts a bond's price.
If government expenditure rises by $27.5 billion and the multiplier in the economy is 2.5, then: ___________
a. real GDP falls by $55 billion, and the IS curve shifts to the left.
b. real GDP rises by $27.5 billion, and the IS curve shifts to the right.
c. real GDP rises by $68.75 billion, and the IS curve shifts to the right.
d. real GDP falls by $11 billion, but the IS curve does not shift.
Answer:
c. real GDP rises by $68.75 billion, and the IS curve shifts to the right.
Explanation:
An increase in the government expenditure will result in the rise of real GDP. This will result in the IS curve to shift to the right. However, in the case of multiplier effect, this occurrence causes a bigger increase in the national income due to the initial injection into the economy.
Therefore, the rise in government expenditure by $27.5 billion will cause real GDP to rise. Ultimately options A and D are eliminated as they mention fall in GDP.
Moreover, since the multiplier in the economy is 2.5, this will increase the government expenditure to $68.75 billion (27.5 billion x 2.5). Hence, option C is correct.
X Company currently buys a part from a supplier for $14.30 per unit but is considering making the part itself next year. This year, they purchased 3,000 units of this part; next year, they will need 3,500 units. Estimated costs to make the part next year are:'
Answer:
If the part is purchased externally it will cost
$50,050 [$14.3 * 3,500]
If the part is made internally then the costs to be added up is:
Direct material per unit
Direct Labor per unit
Variable overheads per unit
and Fixed overhead per unit
the total of these costs per unit will be multiplied by the units required to be made i.e 3,500.
X Company should choose the option with the lowest total cost for 3,500 units
Explanation:
If the part is purchased externally it will cost
$50,050 [$14.3 * 3,500]
If the part is made internally then the costs to be added up is:
Direct material per unit
Direct Labor per unit
Variable overheads per unit
and Fixed overhead per unit
the total of these costs per unit will be multiplied by the units required to be made i.e 3,500.
X Company should choose the option with the lowest total cost for 3,500 units
Problem solving and critical thinking are ______ because they use logic and reasoning to develop and evaluate options
What is this point of becoming a access?
Using the same acquisition date balance sheets as above. Assume instead that Pinehollow acquired 80% of the outstanding stock of Stonebriar by issuing 80,000 shares of its $1 par value stock. The shares have a fair value of $15 per share. Pinehollow also paid $25,000 in direct acquisition costs. What is the amount of goodwill that will be included in the consolidated balance sheet immediately following the acquisition
Answer:
See explanation
Explanation:
There is missing information on this question. I tried to look for it online but I could not find it. However I have provided explanation to solve the problem detailed below :
Goodwill is the excess of the Purchase Consideration / Price over the Net Assets taken over at the acquisition date.
So the first step is to determine the acquisition date fair value of Assets and Liabilities acquired. Do not use Book Values. If given book values, adjust them to fair value.
Net Assets = Assets at Fair Value - Liabilities at Fair Value
The next step is to calculate the Goodwill Amount to be included in Consolidated Statement. Purchased Goodwill is included in Financial Statements.
Goodwill = Purchase Price - Net Assets Acquired
Purchase Price :
Issue of Shares (80,000 x $15) $1,200,000
Acquisition Costs $25,000
Purchase Price $1,225,000
How can social media help employers during the hiring process ? Check all that apply
Social Media often provides a place for employers to begin their search, social media can fill in gaps on resumes or provide additional details, some sites can be a platform for recruiters to promote job openings.
Explanation: just got it right e2020
Employers frequently start their search on social media; it can complete information gaps on resumes or provide new information, and some sites can be used as a platform by recruiters to advertise job openings.
What is media?The term media, which is the word form of medium, refers to the human activity channels through which we disseminate news, music, movies, education, promotional messages, and other data This can include anything from black and white paper to digital data and includes art, news, educational content and numerous other forms of information.
Social media sites can be used to advertise job openings, find prospects, and confirm applicant backgrounds. Promote your employer brand. Sharing media about corporate values and employee events can assist build an employer brand to draw potential employees and clients.
Social media platforms provide human resources hiring departments with significantly more candidate information than they would have otherwise had at their fingertips. Employers have typically been restricted to the data that candidates include on their paper resumes.
Therefore, Thus option (B) is correct.
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On January 1, 2021, Carla Vista Co. has the following balances:
Projected benefit obligation $3650000
Fair value of plan assets 3550000
The settlement rate is 10%. Other data related to the pension plan for 2021 are:
Service cost $330000
Amortization of prior service costs 82000
Contributions 555000
Benefits paid 250000
Actual return on plan assets 340000
Amortization of net gain 20000
The fair value of plan assets at December 31, 2021 is:_____.
a. $3990000.
b. $4195000.
c. $3650000.
d. $3927000.
Answer:
b. $4195000
Explanation:
Calculation to determine what The fair value of plan assets at December 31, 2021 is:
Fair value of plan assets $3,550,000
Add Actual return on plan assets $340,000
Add Contributions $555,000
Less Benefits paid ($250,000)
Fair value of plan assets at December 31, 2021 $4,195,000
($3,550,000+$340,000+$555,000-$250,000)
Therefore The fair value of plan assets at December 31, 2021 is:$4195000