Theta Corporation, a closely held corporation (not a PSC), had $120,000 of active income, $110,000 of portfolio income, and a $240,000 passive loss during the year. How much of the passive loss is deductible

Answers

Answer 1

Answer:

$120,000

Explanation:

Calculation to determine How much of the passive loss is deductible

Using this formula

Deductible passive loss=Passive loss-Active income

Let plug in the formula

Deductible passive loss=$240,000-$120,000

Deductible passive loss=$120,000

Therefore How much of the passive loss is deductible is $120,000


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5. Problems and Applications Q9
5
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A farmer grous wheat, which she sells to a miller for $80. The miller turns the wheat
into flour, which she sells to a baker for $120. The bakers
the heat into bread, which she sells to consumers for $140. Consumers eat the bread.
3 Tips
Assume that these transactions account for all economic activity in this economy.
GOP in this economy is 5
ra FREE 7-
Unlimited
Limited
value added is defined as the value of a producer's output minus the value of the intermediate goods that the producer buys to make the output
re
Ansuring there are no intermediate goods beyond those just described, complete the following table by calculating the value added for each of the
three producers. Then enter the total value added in the final row.
Value Added
Producer
Dollars)

Answers

Answer:

only 5 point.................

One-period pricing. Recall that since stocks have really long lives, in the video we first imagined owning a stock for only one period. In this simple, yet powerful scenario, today's stock price is the PV of next year's dividend and next year's stock price). The stock of Alydar Oil, an all-equity firm, is currently trading at $30 per share, after just having paid a $2.40 per share dividend. The market expects a dividend of $3.10 per share to be paid one year from today. If the equity cost of capital (same as discount rate for equity) is 12% for this firm, the expected ex-dividend price (the stock price after the dividend is paid next year) in one year (t = 1) should be closest to:_____.
a. $31.20.
b. $31.05.
c. $30.50.
d. $33.60.

Answers

Answer:

c. $30.50

Explanation:

As rightly said, the current stock price is the present value of a dividend in one year and the expected price at the end of the year discounted at the equity cost of capital which is 12% in this case

current share price=D1+P1/(1+cost of equity)^n

current share price=$30

D1=$3.10(dividend expected in one year)

P1=unknown(price in one year)

cost of equity=12%

n=investmet time horizon=1 year

$30=$3.10+P1/(1+12%)^1

$30*(1+12%)=$3.10+P1

$33.60=$3.10+P1

P1=$33.60-$3.10

P1=$30.50

Excellent Company has provided the following operating information for one of its divisions: Sales $100,000 Variable expenses $55,000 Contribution margin $45,000 Direct fixed expenses $35,000 Common fixed expenses allocated in proportion to sales amounts to $16,000. Based on the provided information, calculate the division's segment margin.

Answers

Answer:

See below

Explanation:

Given the above information, segment margin is computed as shown below.

Segment margin = Net sales - Cost of sales - Fixed cost

Given that;

Net sales = $100,000

Cost of sales = $55,000

Fixed cost = $35,000

Then,

Segment margin = $100,000 - $55,000 - $35,000

Segment margin = $10,000

Therefore, the division's segment margin is $10,000

Destaque las ventajas y desventajas que tiene un mercado libre.​

Answers

answer:

ventaja —

libertad para innovarlos clientes impulsan las elecciones

desventaja —

gamas de productos limitadaspeligros del afán de lucro

explanation:

la falta de control gubernamental permite a las economías de libre mercado una amplia gama de libertades, pero estas también tienen algunos inconvenientes distintos

416,000 people each receive an average refund of $3,600, based on an interest rate of 3 percent, what would be the lost annual income from savings on those refunds

Answers

Answer:

$44,928,000

Explanation:

The fact that 416,000 received a refund of $3,600 each means that the tax authority would lose the interest income that could have been generated on the total refund amount based on a 3% interest rate of return.

Lost annual income=number of people who got refund*average refund per person*interest rate of return

number of people who got refund=416000

average refund per person=$3,600

the interest rate of return=3%

Lost annual income=416,000*$3,600*3%

Lost annual income=$44,928,000  

Santos Co. is preparing a cash budget for February. The company has $20,000 cash at the beginning of February and anticipates $75,000 in cash receipts and $100,250 in cash payments during February. What amount, if any, must the company borrow during February to maintain a $5,000 cash balance

Answers

Answer:

$10,250

Explanation:

The Cash Budget for February can be summarized as :

Receipts                                    $75,000

Less Payments                       ($100,250)

Cash movement                      ($25,250)

Beginning Balance                   $20,000

Ending Balance                         ($5,250)

Desired Balance                        $5,000

Amount to be Borrowed          $10,250

The company must borrow $10,250 ($5,000 + $5,250) during February to maintain a $5,000 cash balance.

The following information is available for Cubic Company before closing the accounts. After all closing entries are made, what will be the balance in the Retained earnings account

Answers

Answer: See explanation

Explanation:

Your question isn't complete but here are other information that I found online:

Net income = $112700

Retained earnings = $108000

Dividend = $40000

The balance in the Retained earnings account will be calculated as:

Retained earnings = $108000

Add: Net income = $112700

Less: Dividend = $40000

Balance of retained earnings = $180700

Fiscal policy is Question 20 options: the money supply policy that the Fed pursues to achieve particular economic goals. the spending and tax policy that the government pursues to achieve particular macroeconomic goals. the investment policy that businesses pursue to achieve particular macroeconomic goals. the spending and saving policy that consumers pursue to achieve particular macroeconomic goals. none of the above

Answers

Answer:

the spending and tax policy that the government pursues to achieve particular macroeconomic goals.

Explanation:

Fiscal policy in economics refers to the use of government expenditures (spending) and revenues (taxation) in order to influence macroeconomic conditions such as Aggregate Demand (AD), inflation, and employment within a country. Fiscal policy is in relation to the Keynesian macroeconomic theory by John Maynard Keynes.

A fiscal policy affects combined demand through changes in government policies, spending and taxation which eventually impacts employment and standard of living plus consumer spending and investment.

Fiscal policy typically includes the spending and tax policy that a government pursues in order to achieve particular macroeconomic goals such as price level, economic growth, Gross Domestic Product (GDP), inflation, unemployment and national income levels with respect to the central bank, demand or supply shocks, government policies, aggregate spending and savings.

According to the Keynesian theory, government spending or expenditures should be increased and taxes should be lowered when faced with a recession, in order to create employment and boost the buying power of consumers.

Generally, an economy will return to its original level of output (production) and price level when the short-run aggregate supply curve falls (decreases) and no changes in monetary and fiscal policies are implemented.

If a member firm believes that a senior citizen with an account at the firm is being financially exploited, the member would contact the client's A attorney B closest relative C trusted contact person D registered representative

Answers

Answer:

C trusted contact person

Explanation:

If a member firm believes that a senior citizen with an account at the firm is being financially exploited, the member would contact the client's "trusted contact person."

Option A is not correct because contacting the client's attorney would lead to legal action, which may affect the firm as well.

Option B is not correct because contacting the client's close relative might not be in the best interest of the client.

Option D is not correct because contacting the client's registered representative might not yield the expected outcome as the registered representative's main function is to involve in trading investment products and securities.

Hence, option C is correct because a trusted contact person is a person that the client has authorized the brokerage firm to contact in a situation such as when the client account may be exposed to financial exploitation.

The relationships between inventory and throughput, and inventory and operating expense are defined as follows: As everyone is slowed down, the gap between the first and last hiker expands. As the gap expands, inventory drops. Operational expense is decreasing every time we hurry up because we are expending additional energy just to catch up. Group of answer choices True False

Answers

Answer:

False

Explanation:

Operational expense will instead increase when we hurry up because of the additional energy spent to catch up.  The relationship between inventory and throughput is determined by time because throughput is the rate of change in inventory and is a product of Inventory divided by Time.  This agrees with the inventory formula that states that throughput multiplied by time is equal to inventory.

If a bank holds $450,000 in required reserves, and $1.8 million in total deposits, then the deposit expansion multiplier is:______.
a. 0.25
b. 2
c. 4
d. 5
e. 10

Answers

Answer:

4

Explanation:

A bank holds 450,000 in required reserves

The bank also hold 1,800,000 in total deposits

Therefore the deposits expansion multiplier can be calculated as follows

= 1,800,000/450,000

= 4

Hence the deposits expansion multiplier is 4

Suppose the cross-price elasticity of demand between goods X and Y is -5. How much would the price of good Y have to change in order to change the consumption of good X by 50 percent

Answers

Answer:

-2.5%

Explanation:

The computation is given below:

We know that

Cross price elasticity of demand = Percentage change in the price of y ÷ percentage change in the price of x

And, the same is given i.e. -5

So here the percentage of change in the price of y is

= -5 × 50%

= -2.5%

January 2, 2018, Cullumber, Inc. purchased a patent for a new consumer product for $810000. At the time of purchase, the patent was valid for 15 years; however, the patent’s useful life was estimated to be only 10 years due to the competitive nature of the product. On December 31, 2021, the product was permanently withdrawn from the market under governmental order because of a potential health hazard in the product. What amount should Cullumber charge against income during 2021, assuming amortization is recorded at the end of each year?

Answers

Answer:

Cullumber, Inc.

The amount that Cullumber should charge against income during 2021 is:

= $567,000.

Explanation:

a) Data and Calculations:

Cost of a purchased patent = $810,000

Estimated useful life = 10 years

Annual amortization expense = $81,000

Accumulated amortization for 3 years = $243,000 ($81,000 * 3)

Book value of patent on December 31, 2021 = $567,000 ($810,000 - $243,000)

The remaining book value should be charged against income in 2021 because of the withdrawal of the product.

On February 1, 2020, Sheffield Corporation factored receivables with a carrying amount of $740000 to Ivanhoe Company. Ivanhoe Company assesses a finance charge of 4% of the receivables and retains 6% of the receivables. Relative to this transaction, you are to determine the amount of loss on sale to be reported in the income statement of Sheffield Corporation for February. Assume that Sheffield factors the receivables on a with recourse basis. The recourse obligation has a fair value of $3500. The loss to be reported is

Answers

Answer:

$33,100

Explanation:

Calculation to determine what The loss to be reported is

Using this formula

Loss=(Factored receivables*finance charge)+Fair value

Let plug in the formula

Loss=($740,000 × .04)+ $3,500

Loss= $29,600+$3,500

Loss=$33,100

Therefore The loss to be reported is $33,100

Principles-based standards differ from a rules-based approach because: Principles-based standards rely on bright-line concepts to apply accounting standards Rules-based standards rely on bright-line rules to apply accounting standards Principles-based standards set uniform goals for the application of accounting standards Rules-based standards form the basis of IFRS

Answers

Answer: Principles-based standards set uniform goals for the application of accounting standards

Explanation:

Rule based standards are quite rigid and as a result, set specific goals when it comes to the application of accounting standards. This is in contrast to Principles based standards that set more uniform or general goals that should be met.

This is why IFRS is preferred by most nations in the world as opposed to U.S. GAAP. IFRS gives principle based standards which allow leeway unlike U.S. GAAP which is rules based and gives little leeway in application.

answer the following about break even analysis. New city day care center operates from Monday to friday. it has fixed expenses of $5,000 per week and charges each child who attends the program $15 per day. It costs the center $5 per day for supplies and snacks fro each child. How many children must come ot the center each day for it to break even

Answers

Answer:

500 children

Explanation:

Break even point is the level at which a firm makes neither a profit nor a loss. In other words the point where Profit = $ 0.

Break even (units) = Fixed Costs ÷ Contribution per unit

Therefore,

Break even (children) = $5,000  ÷ ($15 - $5)

                                    = 500

500 children must come to the center each day for it to break even.

Businesses rely on information to manage ________ that cuts across and supports the entire organization.

Answers

Answer:

customer services.

Explanation:

CRM is an acronym for customer relationship management and it typically involves the process of combining strategies, techniques, practices and technology so as to effectively and efficiently manage their customer data in order to improve and enhance customer satisfaction. Thus, this employees are saddled with the responsibility of ensuring the customer are satisfied and happy with their service at all times.

This ultimately implies that, customer relationship is focused on developing an ongoing connection between a business firm (organization) and all of its customers, as well as potential customers.

Hence, businesses generally rely on information to manage customer services that cuts across and supports the entire organization.

In conclusion, the degree of satisfaction received by customers throughout their lifecycle is largely dependent on customer relationship management and as a significant level of impact on a business such as in sales revenue and profits.

BrandCo currently has 65.6 million shares outstanding. If BrandCo's shares are traing at $57 per share, what is the company's market capitalization (i.e., value of equity)

Answers

Answer:

$3,739.20 million

Explanation:

Calculating the company's market capitalization

- 65.6 million shares outstanding

- If BrandCo's shares are trading at $57 per share

Company's market capitalization = Shares outstanding * Current price

Company's market capitalization = 65.6 million shares * $57

Company's market capitalization = $3,739.20 million

A city starts a solid waste landfill that it expects to fill to capacity gradually over a 20-year period. At the end of the first year, it is 11 percent filled. At the end of the second year, it is 25 percent filled. Currently, the cost of closure and postclosure is estimated at $1 million. None of this amount will be paid until the landfill has reached its capacity.
Which of the following is true for the Year 2 government-wide financial statements?
A. Expense will be $130,000 and liability will be $260,000.
B. Expense will be $140,000 and liability will be $250,000.
If this landfill is judged to be a proprietary fund, what liability will be reported at the end of the second year on fund financial statements?
a. $140,000
b. $0
c. $ 260,000
d. $ 250,000
If this landfill is judged to be a governmental fund, what liability will be reported at the end of the second year on fund financial statements?
a. $0
b. $140,000
c. $260,000
d. $250,000

Answers

Answer:

1- B. Expense will be $140,000 and liability will be $250,000

2- d. $250,000

3- d. $250,000

Explanation:

The expense will be $140,000 which is calculated by year 1 and year 2 percent filled. The calculation is as follows:

Year 2 liability : $1,000,000 * 25% = $250,000

Year 1 liability : $1,000,000 * 11% = $110,000

Year 2 expense = $140,000.

A pharmaceutical company with headquarters in India sells fluconazole, the generic version of Pfizer's anti-fungal drug Diflucan internationally for significantly less money than many U.S. generic drug manufacturers. The generic drugs industry in this country needs to rethink its

Answers

Answer:

Pricing strategy to stay competitive

Explanation:

Pricing strategy is the process by which a company sets prices of goods and services offered to a consumer.

In setting up a price strategy the management.of a business need to put into consideration the competitive reaction, pricing position, pricing segment, and pricing capability.

The generic drugs companies in the US are selling fluconazole for a higher price than pharmaceutical company with headquarters in India in the international market.

In order for them to stay competitive they will need to review their price downward or customers will switch to the cheaper option

When reviewing the performance appraisals for the marketing department, the HR manager found what appeared to be leniency errors, as most employees received similar ratings that were above average. Going forward, raters are going to be required to use a forced distribution, as this will reduce the chance of leniency or strictness errors.
a. True
b. False

Answers

True Is the Answer dear....

It is true that raters are going to be required to use a forced distribution when reviewing the performance appraisals of marketing department by HR manager.

What is performance appraisal?

This is a process of evaluating how well an employee has performed in an organization and in line with the employee's key performance indicator.

The aim of perfomace apprailsal for the organization to know whether or not an employee abide with the indicators set by the company.

Hence, It is true that raters are going to be required to use a forced distribution when reviewing the performance appraisals of marketing department by HR manager.

Learn more about performance appraisal here: https://brainly.com/question/1532968

Which of the following is a common role adjustment for a couple during the empty nest stage? *

Answers

Zhjakakakakaoao snaps
I can’t see the question, but I would say that they have to adjust from being a parent to taking care of their spouse etc?

The Bronco Corporation exchanged land for equipment. The land had a book value of $125,000 and a fair value of $160,000. Bronco received $15,000 from the owner of the equipment to complete the exchange which has commercial substance. Required: 1. What is the fair value of the equipment

Answers

Answer:

The Bronco Corporation

The fair value of the equipment is:

= $145,000.

Explanation:

a) Data and Calculations:

Book value of land = $125,000

Fair value of the land = $160,000

Amount received from the equipment owner in exchange = $15,000

Fair value of the equipment = $145,000 ($160,000 - $15,000)

b) This simply means that the equipment is worth less than the land which is exchanged between Bronco and the equipment owner.

Fuente, Inc., has identified an investment project with the following cash flows. Year Cash Flow 1 $ 1,075 2 1,210 3 1,340 4 1,420 a. If the discount rate is 8 percent, what is the future value of the cash flows in Year 4

Answers

Answer:

the future value of the cash flow in year 4 is $5,632.73

Explanation:

The computation of the future value of the cash flow in year 4 is as follows:

= $1,075 × (1.08^3) + $1,210 × (1.08^2) + $1,340 × (1.08^1) + $1,420 ×(1.08^0)

= $1,354.19 + $1,411.34 + $1,447.20 + $1,420  

= $5,632.73

Hence, the future value of the cash flow in year 4 is $5,632.73

The same is to be considered and relevant  

Interest earning of 3% with a $450 minimum balance average monthly balance of $900 monthly service charge of $11 for falling below the minimum balance which occurs five times a year no interest earned in the month. What is the net annual cost

Answers

Answer:

$39.25

Explanation:

Given that Interest earning = 3 percent

minimum balance = $450

average monthly balance = $900

monthly service charge = $11

Occurrence period = 5 times

Hence, Net annual cost = Service charges - Interest earnings

=> Service Charge = (5 × $11) - Interest earnings (7 / 12)(0.03 × $900)

= $55 - $15.75

= $39.25

Therefore, the final answer to this question is $39.25

KLM Corporation's quick assets are $6,123,000, its current assets are $13,440,000 and its current liabilities are $8,144,000. Its acid-test ratio equals:

Answers

Answer:

the acid-test ratio is 0.75 times

Explanation:

The computation of the acid-test ratio is shown below:

We know that

Acid-test ratio is

= Quick assets ÷ current liabilities

= $6,123,000 ÷ $8,144,000

= 0.75 times

Hence, the acid-test ratio is 0.75 times

basically we divided the quick assets from the current liabilities so that the acid-test ratio could come

The seaport town of New Monopoly has become extremely popular with shipping companies due to its superior location. The port has become so congested that ships must wait hours every day just to dock. The mayor of New Monopoly realizes that the congestion at the port costs the shipping companies and his town money. This is an example of marginal analysis. a private good. market failure. a recession.

Answers

Answer:

Market failure.

Explanation:

In this scenario, the port became so congested such that ships now have to wait hours queing every day just to dock. The mayor of New Monopoly realizes that the congestion at the port costs the shipping companies and his town money. This is an example of market failure.

A market failure can be defined as a situation in which the market fails to produce an efficient level of productivity or output that is required to meet demand.

This ultimately implies that, a market failure arises when there is inefficiency in the distribution or allocation of goods and services in a free market. Thus, the demand of the consumer of these goods and services are not being met with the level of supply (output) required i.e the forces of demand and supply are not efficient in producing the level of output required by the economy.

Some of the causes of market failure are imperfect information, monopoly, oligopoly, externalities etc.

Blue Spruce Company is considering two new projects, each requiring an equipment investment of $101,800. Each project will last for three years and produce the following cash flows:

Year Cool Hot
1 $40,400 $44,400
2 45,400 44,400
3 50,400 44,400
136,200 $133,200

The equipment will have no salvage value at the end of its three-year life. Blue Spruce Company uses straight-line depreciation and requires a minimum rate of return of 12%.

Present value data are as follows:
Period 12%
1 0.89286
2 0.79719
3 0.71178

Present Value of an Annuity of 1
Period 12%
1 0.89286
2 1.69005
3 2.40183

Required:
Compute the net present value of each project.

Answers

Answer:

50,400 44,400

0.79719

1.69005

Answer:

1.00.87.3

Explanation: i dont know

Fact Pattern 28-2 Adam, a director of Beta Computer Company, learns that a Beta engineer has developed a new, significantly faster computer chip. Adam buys Beta stock and tells his friend Cathy, who also buys Beta stock. When the new chip is announced three weeks later, Adam and Cathy sell their stock for a big profit.Refer to Fact Pattern 28-2. Regarding Adam's profits on the purchase and sale of Beta stock, under Section l6(b) of the Securities Exchange Act of 1934 Beta may recapturea) 10 percent of Adam's profitsb) half of Adam's profitsc) all of Adam's profits.d) none of the above.

Answers

Answer:

C. All of Adam's profits

Explanation:

If Adam is found guilty of using insider information from the company Beta Computer to gain profits by buying and selling stock of the company. He can be sued by the other security holders and will be held liable to pay all of his profits made with that trade. under the Section 16{b} of the Securities Exchange Act of 1934.

On December 31, the balance in the office supplies account is $1,300. A physical count shows $510 worth of supplies on hand. Required: Prepare the adjusting entry for supplies. Refer to the Chart of Accounts for exact wording of account titles.

Answers

Answer:

Date                    Account title                                               Debit          Credit

December 1        Office Supplies Expense                           $790

                            Office Supplies                                                             $790

Explanation:

Office supplies is an asset but when it is used it should be debited to the office supplies expense account because it becomes an expense that should be catered for in the Income statement.

The office expense that is used for the year is:

= Book balance - Physical inventory

= 1,300 - 510

= $790

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