Get the worker to sign a formal letter of resignation so you have it on file. Set up a final interview: Prior to their departure, schedule a meeting with the employee to get their thoughts on the business, their job, and their reasons for leaving.
Does resignation imply resignation as well?In most cases, quitting a job is equivalent to resigning from it because you have made the decision not to continue in that position. Resignation is more appropriate in official settings, yet resigning is equally acceptable in serious writing.
Can I leave now and resign?"The majority of U.S. states permit at-will employment, which means that a worker may quit at any time and without cause. There are a few exceptions, though. The volume of notice required from workers covered by an employment agreement may be specified in the agreement.
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The Fed has defined different categories of money, M1 and M2, according to the money's: source. -function. -value. -form
Depending on the purpose of the money, the Fed has divided it into M1 and M2 categories. Function is hence true.
What really is money in plain English?What is currency? Money is a good that is widely acknowledged as a means of economic exchange. It acts as a vehicle for communicating values and pricing. Since it goes from person to person and from to country, facilitating trade, it is the main indication of wealth.
Why is money so crucial?Because it allows the owner the save the effort and time it takes to synchronize market exchanges, money's function as just an exchange medium make it a simple asset to retain (i.e. by barter). Convenience, especially when time is involved
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True or False: losses on reduction to nrv may be charged to either cost of goods sold or to a line item among operating expenses.
The cost of products sold or a line item among operating expenses may be used to account for losses on decrease to nrv. This assertion is True.
What approach can be taken to record a loss on an inventory write-down to NRV?It is best practice to write down inventory to its net realizable value if it is recorded in the accounting records at a higher quantity than it actually is. This is accomplished by debiting the Loss on Decline in Net Realizable Value account and crediting the amount of the write-down to the inventory account.
What causes the net realizable value to be lower?Uncertainty regarding the "realization" (conversion to cash) of inventory can be exacerbated by obsolescence, excess supply, flaws, sharp price drops, and other issues.
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an investor purchased an mjs corporation 6% 20-year bond at issue for $950. two years later, the investor sold the bond for $925. this investor experienced
The investor experiences a capital loss of $25
Price at which the bond was issued = $950
Price at which the bond was sold = $925
Based on the given amounts, the investor has faced a loss on the sale of the bond. When a capital asset such as an investment or a piece of a real estate loses its value, a capital loss occurs. When an asset is sold for less than it was originally purchased for, a typical capital loss is experienced.
Calculating the loss on the sale of bonds -
= Sale price of the bond - purchase price of the bond
= 950 - 925
= 25
As the difference is 25, thus there is a loss of $25.
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Quadros Inc., a Portuguese firm was acquired by a U.S. company on January 1, 2020. Selected account balances are available for the year ended December 31, 2021, and are stated in Euro, the local currency.
Sales € 400,000 Inventory (bought on February 1, 2021) 20,000 Equipment (bought on January 1, 2020) 90,000 Dividends (paid on September 1, 2021) 20,000 Accumulated depreciation−Equipment 12/31/21 45,000 Depreciation expense−Equipment, 2021 9,000 Relevant exchange rates for 1 Euro are given below:
January 1, 2020 $0.91
January 1, 2021 0.93
February 1, 2021 0.94
September 1, 2021 0.97
December 31, 2021 1.01
4th quarter average, 2020 0.90
4th quarter average, 2021 0.98
Average, 2021 0.95
Assume the functional currency is the U.S. Dollar; compute the U.S. income statement amount for depreciation expense for 2021.
Multiple Choice
a. $8,190.
b. $8,370.
c. $8,820.
d. $9,090.
the functional currency is the U.S. Dollar; compute the U.S. income statement amount for depreciation expense for 2021 is $9090.
ExpenseAn expense is defined as any thing that necessitates the payment of money, or any type of fortune in general, to another person or organization in exchange for an item, service, or other category of charges. Rent is a cost for a renter. Tuition is an expenditure for both students and parents. Purchasing food, clothing, furniture, or a car is frequently referred to as a cost. A cost that is "paid" or "remitted" in return for anything of value is referred to as an expense. "Expensive" refers to something that appears to be very expensive. "Inexpensive" refers to something that appears to be inexpensive. "Table expenditures" are expenses for meals, refreshments, a feast, and so on.
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Flawed ways to pursue competitive efforts that will successfully differentiate a company's branded footwear from the branded offerings of rival companies include
O failing to produce branded footwear with an S/Q rating that is at least two-stars above the industry average in all four geographic regions. O overspending on competitive efforts to differentiate the company's branded footwear so that the prices the company has to charge to cover costs per branded pair sold in the Internet and Wholesale segments are "too far above" the prices being charged by other rivals to capture a profitable volume of sales. O not charging the highest wholesale price for branded footwear in all four geographic regions. O failing to bid aggressively enough to sign enough celebrities to contracts to achieve celebrity appeal indexes of 275+ in each geographic region. O overspending on branded and search engine advertising, not operating the company's production facilities at full production capacity (to keep total production costs per pair below the industry average), and overspending on social responsibility and corporate citizenship.
Spending too much on efforts to distinguish the company's footwear in the marketplace, resulting in prices that are "too far above" is necessary to cover expenditures per unit sold.
Which company do you refer to?A company is a legal body created by a group of people to conduct business and run a business enterprise, whether it be commercial or industrial. Based on the corporate legislation of its jurisdiction, a corporation may be set up in a variety of ways for tax and economic liability reasons.
How do you introduce your business?A business is a voluntarily organized group of people who conduct business for profit or for charitable causes. By purchasing the shares that make up the capital, these people contribute to it.
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If my appraisal system is comprised of a series of scales where the end points are defined by the terms "poor" and "excellent", then I am probably using a(n):
A. Absolute Rating System
B. Comparative rating system
C. Trait Rating System
D. Both A and C
If my appraisal system is comprised of a series of scales where the end points are defined by the terms "poor" and "excellent", then I am probably using a(n) Absolute Rating System and Trait Rating System
Appraisal systems assess worker performance in relation to previously established objectives, establish future goals, and advise personnel on their professional development and training requirements. They provide a framework to direct future performance improvements and assist management in identifying both accomplishments and gaps.
The phrase "performance appraisal" describes the routine evaluation of a worker's productivity and overall value to a business. A performance assessment, sometimes referred to as a yearly review, performance review or evaluation, or employee appraisal, assesses the abilities, successes, and growth—or lack thereof—of an employee.
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which of the following is not a type of trade restriction? group of answer choices nigeria protecting chicken growers by banning chicken imports foreign producers transferring their technological know-how to a chinese partner to gain access to chinese markets purity laws in germany barring many non-german beers european countries prohibiting imports of beef from hormone-fed cattle allowing sugar imports from mexico
The Nigeria protecting chicken growers by banning chicken imports is not a type of trade restriction.
The trade restriction is an artificial restriction on the trade of products and services between two countries through import and exports. The trade restriction is of three types which are Quota trade restriction, tariffs trade restriction and subsidies trade restriction.
The trade restriction means the various barriers that makes the flow of goods and services between any two or more countries. The barriers are come from the side of government then it is called trade protection due to the other factors between the two countries.
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an interest in which of the following is least likely considered exempt property for purposes of federal bankruptcy law?
An ownership interest in a motor vehicle is least likely considered exempt property for purposes of federal bankruptcy law.
Federal bankruptcy law allows debtors to resolve their debts in various ways. It enables the debtors to pay back by continuing the business and generating revenue to pay back to the lenders. Debtors can divide their assets among the lenders to pay back the debt. Federal bankruptcy law also allows the debtors to be free of remaining obligations after they divide their assets among the lenders to pay back debt.
An ownership interest in a motor vehicle can be considered exempt property only if the owner proves that it contributes to his/her livelihood. It can also be exempted only when the owner uses the motor vehicle for driving to work.
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sanjay was making a list of all the activities his company would need to do in order to create the new line of golf clubs. all of these activities demonstrate the blank of the golf clubs
Sanjay was making a list of all the activities his company would need to do in order to create the new line of golf clubs. All of these activities demonstrate the production of golf clubs.
production is the procedure of combining numerous inputs, each material (inclusive of steel, wood, glass, or plastics) and immaterial (such as plans, or knowledge) so one can create output. preferably this output could be an excellent or carrier which has price and contributes to the software of people.[1] The vicinity of economics that makes a speciality of manufacturing is referred to as production idea, and it's far carefully related to the consumption (or consumer) idea of economics. four factors of manufacturing (Jiang, 2020) The production manner and output at once end result from productively utilizing the original inputs (or elements of manufacturing). known as primary manufacturer goods or offerings, land, labour, and capital are deemed the three fundamental production elements.
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NEED HELP ASAP!!!!!!!
What is the major difference between a nationwide bank and a community bank?
The community bank offers more services.
The nationwide bank services only local customers.
The nationwide bank has fewer branches.
The community bank services only local customers.
The community bank services only local customers is the major difference between a nationwide bank and a community bank. Hence, option D is correct.
What is community bank?The publicly listed lender provides residential and commercial loans, checking and savings accounts, and a "Community Cash" service that allows customers to send and receive money without needing a bank account.
Local Knowledge Community banks focus their lending in areas where their depositors live and work, fostering the growth of neighboring companies and communities. Larger banks, on the other hand, may take deposits in one state while providing loans in another.
When it comes to loans and accounts, community banks are frequently more flexible and understanding than national banks, which have rigid criteria and limits. When compared to larger competitors, they frequently set cheaper prices for their goods and services. Thus, option D is correct.
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FILL IN THE BLANK A(n) ____ is a specific collection of business processes used to identify customers, market to those customers, and generate sales to those customers.
A Revenue Model is a specific collection of business processes used to identify customers, market to those customers, and generate sales to those customers.
What does revenue model include?A revenue model is a structure for producing money. The value to be provided, how to price the value, and who will be paying for the value are all determined. It is an important part of a business model. It essentially outlines what goods or services will be developed in order to make money, as well as how they will be sold. New businesses are more likely to struggle as a result of costs they won't be able to cover if they don't have a clear and well-defined revenue model, or, in other words, a clear plan of how to produce revenues. A company can concentrate on a specific market and finance product development goals by having a clear revenue model.
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question which of the following differences between the north and the south during the civil war is depicted in the graph? responses the south engaged in more international trade than the north.
The right response is Contrasted with the North, the South depended more on manor horticulture.
Contrasted with the South, the North had a less high-level transportation framework. Contrasted with the South, the North had fewer individuals accessible for both work and the military. Contrasted with the North, the South was beginning to rely less upon products from abroad business sectors of manor agriculture. The Wilmot Stipulation was drafted in 1846 to stop this because numerous Northerners believed that Southerners tried to add ashore from Mexico to spread subjugation. Slaveowners guaranteed that Congress could not prohibit them from bringing slaves into any domain since slaves were viewed as property.
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afecreen inc. has an average of 85 working days in a quarter. the company conducts quality checks to assess the performance of its employees. the employees who perform well may receive a bonus after 70 days or 100 days, but the average interval between the completion of tasks and the receiving of bonus is 85 days. in the context of reinforcement theory of motivation, which of the following intermittent reinforcement schedules does this scenario best illustrate?
This situation best exemplifies the use of a variable interval reinforcement schedule in the context of the reinforcement theory of motivation. The bonus periods in this case are set at 70 days and 100 days, but they typically occur around day 85, or a few days more or less.
A variable-interval schedule is an alternative to a fixed-interval schedule in which a response is rewarded after an arbitrary period of time has passed. A slow, constant rate of response is produced by this schedule.Many people regard B.F. Skinner as the "father of operant conditioning" and credit him with being the first to write about reinforcement schedules. The majority of his experiments, which are now known as the "Skinner box" by psychologists, were carried out on animals rather than people.Reinforcement schedules can be applied to humans, in large groups, all over the world, despite the fact that these experiments were conducted primarily in a constrained, small space.Therefore, in the context of the reinforcement theory of motivation, this circumstance serves as the best example of the use of a variable interval reinforcement schedule.
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analyzing and interpreting lease footnote disclosures the gap inc. discloses the following schedule to its fiscal 2018 (ended february 2, 2019) 10-k report relating to its leasing to its leasing activities. note: complete the entire question in excel and format each answer to two decimal places. then enter the answers into the provided spaces below with two decimal places. the aggregate minimum noncancelable annual lease payments under leases in effect on february 2, 2019, are as follows: fiscal year ($ millions) 2019 $1,098 2020 1,043 2021 847 2022 694 2023 512 thereafter 1,444 total minimum lease commitments $5,638
The aggregate minimum noncancelable annual lease payments disclosed by Gap Inc. in its 10-K report for its fiscal 2018 (ended February 2, 2019) are as follows : In 2019, the company has total minimum noncancelable lease payment commitments of $1,098 million.
In 2020, these commitments are estimated to be $1,043 million.
In 2021, these commitments are expected to be $847 million.
In 2022, these commitments are estimated to be $694 million.
In 2023, these commitments are anticipated to be $512 million.
Lastly, for periods after 2023, the total minimum noncancelable lease payment commitments are estimated to be $1,444 million.
In total, Gap Inc. has minimum noncancelable lease payment commitments of $5,638 million as of February 2, 2019.
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• ABC Travels is a travel company that offers foreign tour packages. The company wants to know what Indian travelers look for when booking a holiday to a foreign country. The typical customers for this company are usually a family group of four. The family group usually has two children. • (a) Formulate at least two research questions for the problem. (b) State the unit of analysis of your study. (c) What is your independent and dependent variable? (d) State your research objectives and the research hypotheses.
Answer:
(a) Here are two possible research questions for this problem:
1. What are the most important factors that Indian travelers consider when choosing a foreign holiday destination?
2.How do the preferences and needs of Indian families with children differ from those of other types of travelers when booking a foreign tour package?
(b) The unit of analysis in this study would be individual Indian travelers or families with children who are considering booking a foreign tour package with ABC Travels.
(c) The independent variable in this study would be the individual or family's characteristics, preferences, and needs. The dependent variable would be their decision to book a foreign tour package with ABC Travels.
(d) The research objectives of this study could be to identify the key factors that influence the decision-making process of Indian travelers when booking a foreign holiday, and to compare the preferences and needs of families with children to those of other types of travelers. The research hypotheses could be that Indian travelers place a high value on factors such as cost, safety, and cultural experiences, and that families with children have different priorities and needs compared to other travelers.
which of the following markets would most closely satisfy the requirements for a competitive market?
a. gold bullion would most closely satisfy the requirements for a competitive market.
Private mints and refineries all over the world sell gold bullion bars. A market is said to be competitive when there are many buyers and sellers and no one buyer or seller has any control over the price of the items being sold.
Perfect competition is another name for a market that is competitive. No one controls the market in a competitive one, and there is no distinction between the competing businesses' products in terms of quality, cost, or quantity.
Understanding that competitive markets are hypothetical and not actual is among the most crucial things to do. Although some markets meet the conditions and exhibit the traits of a competitive market or perfect competition, none of them actually do.
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Correct question:
Which of the following markets would most closely satisfy the requirements for a competitive market?
a. gold bullion
b. electricity
c. cable television
d. soda
e. All of the above represent competitive markets.
a best efforts offering is one in which: multiple choice the investment banker acts only as a distribution agent. the issue can only be privately placed. the bid-ask spread is exceptionally high, but the investment banker does his best to sell the issue anyway. the underwriter bears the risk of an unsuccessful offering. the investment banker acts as a principal for the issuer.
A best efforts offering is one in which the investment banker acts only as a distribution agent.
A person who frequently works for a financial institution and is primarily focused on generating cash for businesses, governments, or other entities is known as an investment banker.
They are important contributors to the financial expansion and development of a company, organization, or other corporate body, regardless of whether they work for an investment bank or the investment banking branch of a company. Excellent numeracy skills, effective oral and written communication talents, and the ability to put in long, demanding hours are requirements for investment bankers.
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assume that salaried employees of mayer, inc., earn 2 weeks of vacation per year. the salaried employees earn a total of $160 each pay period. mayer's first payroll of the year is on january 7.
The journal entry for the salaried employees is
Jan 7 Salaried and Wages Expense Dr. $160
To Vocational benefit Payable $160
The term journal entry includes the purchase of machinery by the country where the machinery account will be debited, and the cash account will be credited.
Here we have to prepare the journal entry for salaried employees of Mayer, Inc., earn 2 weeks of vacation per year. the salaried employees earn a total of $160 each pay period on Jan 7.
While we looking into the given question, we have identified that the vocational pay is an expense for Mayer, Inc., to record this expense we have debited the Salaried and Wages Expense account by $160, because here the expenses have debit nature and need a debit entry to Increase.
Where as the liability will be created for vocational benefit payable, that is credit entry to Vocational benefit Payable account.
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magazines, newspapers, and provide stories, info and advice about contemporary business issues often written by well-respected business journalists and experts most will have limited value in their applicability to your business problems, and often rely on anecdotal evidence rather than controlled research
Business periodicals are magazines and newspapers that feature articles, information, and advice about current business issues. These articles are frequently written by respected business journalists and experts, but most of them will be of limited use to you because they frequently rely on anecdotal evidence rather than formal research.
What do you call a business magazine?Publishes articles on marketing tactics, market trends, and business issues. One of the magazines whose entire content is available is The Wall Street Journal.
Tell us about magazines.Any publications that are released frequently or in a series are considered periodicals (hence the name). Newspapers published every day, magazines and journals published every month, annual newsletters, and other publications are all considered periodicals. Periodicals publish articles that appear in them.
Periodicals: What function do they have?Periodical literature is a piece of published work that is constantly being updated (also known as a periodical publication or simply a periodical). The two most popular examples are the newspaper, which is usually published daily or weekly, and also the magazine, which is usually published weekly, monthly, or as a quarterly.
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Suppose someone is building a model to predict the sales price of a house and they would like to include a variable to indicate whether or not the house has a pool. Which of the following could be used to model that variable.
Use 0 if there is no pool and 1 if there is one.
Be used to model that variable, use 0 if there is no pool, and use 1 if there is one. There are three fundamental factors: controlled variables, a dependent variable, and an independent variable.
Which model would we use to estimate the cost of a 2700-square-foot house?single variable regression model We should use a single variable regression model because we only have data about one independent variable. The house size is the sole independent variable in this single-variable linear regression model.
Which formula best predicts the cost of a home?The Residual Sum of Squares (RSS) approach is the most widely used one. The difference between the observed data's actual value and its vertical distance from the suggested best-fitting line (predicted value) is calculated using this approach.
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Full Question = Suppose someone is building a model to predict the sales price of a house and they would like to include a variable to indicate whether or not the house has a pool. Which of the following could be used to model that variable.
when considering the three main levels of the court system, which of the following is considered the point of origination for most cases and is the lowest level of the federal court system?
When considering the three main levels of the court system, the one which is considered as the point of origination for most cases and is the lowest level of the federal court system is called the district courts.
The federal court system tends to have three main levels- the district courts, which are also known as the trial courts, the circuit courts which are the first level of appeal, and then the Supreme Court of the United States, which is the final level of appeal in the federal system.
This kind of court system tends to exist in many countries across the world. The district courts tend to exercise jurisdiction both on original side and on the appellate side in civil and criminal matters which arise in the District.
Hence, the district courts are considered to be the trial courts of the federal court system.
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which one of the following was one of the most influential financial derivatives in causing the crisis of september 2008?a. capital gains b. credit default swaps c. foreclosures d. subprime mortgages
Subprime mortgages was one of the most influential financial derivatives in causing the crisis of september 2008.
What function did derivatives have in the financial crisis of 2008?A financial contract known as a derivative is one whose value is based on an underlying asset. Options and futures contracts are common derivatives. Both hedging price risk and profit-seeking speculation can be done with derivatives. Derivatives in the mortgage industry were primarily responsible for the financial crisis of 2008.
Early in 2006, home values started to decline. Subprime lenders started filing for bankruptcy at the beginning of 2007. Due to their exposure to subprime loans, two sizable hedge funds collapsed in June 2007. Losses from investments in subprime loans in August 2007 sparked a panic that shut down the world's lending market.
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donor c gave a nonprofit several investments having a fair value of $3 million in march. donor c stipulated that the nonprofit must hold the gift in perpetuity, but it could use the income from the gift for any purpose the trustees considered appropriate. between march and december, the investments produced income of $100,000.
$3 million, net assets with donor restrictions (the gift); without donor restrictions (the income); $100,000 net assets without donor restrictions
dr Investments 3,000,000
cr Contribution revenue—Support with donor restrictions 3,000,000
dr Cash 100,000
cr Investment income—Support without donor restrictions 100,000
Honestly positioned, donor-imposed regulations are a way for the donor to tell you what to spend their money on. for example, my contributions have to be spent on program A or at or with the aid of a special time. Donor-imposed restrictions may be both express or implied.
These price range are unfastened from any external restrictions and to be had for preferred use. these kinds of contributions was once called unrestricted funds, and are frequently called standard operating or well-known assist. Many man or woman contributions are given with out donor limit.
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camila who runs a custom-designed cake shop earns of revenue per year the economic rent in this case is
An amount of money gained that is greater than what is necessary for economic or social needs is known as economic rent. Here camila will have to pay annual rent
Amounts earned beyond what is required economically or socially are referred to as economic rent. This may happen, for instance, when a buyer makes an offer before learning the seller's suggested price in an effort to obtain an exclusive good or service. Economic rent thus rises as a result of market flaws; if markets were perfect, prices would fall due to competitive pressure.
The income that can be obtained from land or any natural resource for which there is a fixed supply or, as economists prefer to say, where the supply is perfectly inelastic is known as economic rent.
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in an effort to differentiate its offerings from its competitors peter computers decided to provide software packages and 1 year of select free printing
Peter Computers made the decision to provide a software package and a year of free printing of their choosing in an effort to set itself apart from its rivals' offerings. This assertion is accurate.
The trait or qualities that set your product or service apart from your target market are known as product differentiation. It helps you set yourself apart from your competition and boosts brand loyalty, revenue, and growth.
Marketing, packaging, price, and product design are examples of differentiating factors. A product differentiation approach should show that a product has all the qualities of rival options but also delivers unique, extra benefits that no other product does.
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foreign bonds are bonds sold by a foreign borrower but denominated in the currency of the country in which the issue is sold.
From the question is true or false?. The question is true because foreign bonds are bonds sold by a foreign borrower.
What is foreign bonds?Foreign borrowing creates a channel for borrowers to access new capital markets and also allows access to foreign currencies. It also provides investors with the opportunity to invest in foreign companies in local currency. A foreign bond is a bond issued by a foreign company in the domestic market in the domestic market currency as a means of raising capital. Issuing foreign bonds such as Bulldog, Matilda and Samurai bonds is a common practice for foreign companies with significant operations in the domestic market.
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Joanna indulges in binge eating whenever she is depressed. She consults a psychotherapist, Joseph, to diagnose and treat her psychological disorder. He promises her a reward for every pound she sheds. She can use this reward for shopping. Identify the technique used by Joseph to treat Joanna.
a) Transference b) Systematic desensitization c) Token Economy d) Unconditional positive regard
The technique used by Joseph to treat Joanna is Token Economy.
Token Economy is a form of behavior therapy in which people are rewarded with tokens, such as points or money, for demonstrating desired behaviors. This reward system can be used to encourage people to change their behavior and increase positive behavior, such as losing weight. In this case, the reward system used by Joseph is intended to motivate Joanna to lose weight by giving her a reward for every pound she sheds.
Token economies emphasise the use of positive reinforcement to target behaviour change and are founded on the concepts of applied behaviour analysis (ABA). With the use of token economies, kids can better understand their progress, learn to self-regulate behaviour and accept and work with delayed reinforcement.
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TRUE/FALSE. Within accounts receivable accounting, when a payment is made the bank account is debited and the appropriate customer account is credited.
"Within accounts receivable accounting, when a payment is made the bank account is debited and the appropriate customer account is credited." This statement is True.
A financial institution account is a economic account maintained with the aid of a bank or different financial organization in which the financial transactions among the financial institution and a customer are recorded. In banking, an account refers to an arrangement with the aid of which an enterprise, generally a monetary group including a bank or credit union, accepts a customer's financial assets and holds them on behalf of the consumer at his or her discretion.
Bank of, an group that deals in cash and its substitutes and offers different cash-associated offerings. In its function as a financial middleman, a bank accepts deposits and makes loans.
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When social and economic differences buttress one another, making political conflict more intense and polarizing, social scientists call them ______.
When social and economic differences buttress one another, making political conflict more intense and polarizing, social scientists call them reinforcing cleavages.
Why is it vital to reinforce cleavages?When cleavages cross over, the conflict can become more intense and polarizing. Class divisions, for example, will be reinforced by the disagreements caused by another division (e.g. race).
What does political cleavage mean?A cleft is a historically established social or cultural line that divides members of a society into groups with different political objectives, leading to political conflict between these groups, according to the fields of political science and sociology.
Coinciding cleavage is what?Coinciding Cleavages: Conflicts are more prone to escalate into violence when they pit the same groups against one another. Cross-Cutting Cleavages: When societal divisions break apart into numerous prospective groups that may disagree on certain issues but work together on others.
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van frank telecommunications has a patent on a cellular transmission process. the company has amortized the $19.80 million cost of the patent on a straight-line basis since it was acquired at the beginning of 2017. due to rapid technological advances in the industry, management decided that the patent would benefit the company over a total of six years rather than the nine-year life being used to amortize its cost. the decision was made at the end of 2021 (before adjusting and closing entries).
Record the adjusting entry for patent amortization in 2016 is
Dr Amortization expense 5.50 Cr Accumulated Amortization - Patent 5.50.Van Frank Telecommunications
Dr Amortization expense 5.50
Cr Accumulated Amortization - Patent 5.50
(To record amortization of patent)
Calculation for the Amortized expense
Cost of the asset $19.80
Annual amortization $2.20
($19.80 / 9 years)
Amortization till date (2012-2015) $8.80
($2.20*4)
Unamortized value ($19.80-$8.80) $11.00
Remaining life 2 years
Amortized expense ($11.00/2) $5.50.
Telecommunications, additionally known as telecom, is the trade of statistics over good sized distances by digital method and refers to all forms of voice, records and video transmission.
Telecommunication is communication at a distance the usage of electrical indicators or electromagnetic waves. Examples of telecommunications systems are the telephone community, the radio broadcasting device, laptop networks and the net.
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