...Chapter 12 Intangible Assets Lack physical substance (patents, copyrights, franchises, licenses, trademarks, trade names, goodwill) They are NOT financial instruments (A/R, notes and bonds receivable,….ect.) Valuation: Record at cost (everything necessary to make asset ready for intended use). For internally-generated intangibles, only direct costs are capitalized (e.g., legal costs for patent). If insignificant cost, then usually expensed. Amortization:* Limited-life intangibles—over useful life. Amortizable base equals cost minus residual value. Indefinite-life intangibles—do NOT amortize. * Usually decrease the value of the asset directly, can use a contra-account: Accum. Amort. “Types” of Intangible Assets Legal Amortization life Period Market-related: Trademark Indefinate, Company name renewable Not amortized Customer-related: Customer lists None Lesser of useful or economic life. Artistic-related: Copyrights Life of creator Lesser of useful or plus 70 years economic life. Contract-related: Franchises Length of Length of Licences contract or contract or Permits indefinite not amortized Technology-related: Patents 20 years Less of useful or legal life. Goodwill: None Not amortized Recording Goodwill Duncun Corp. purchased the Fran Company for $300,000 on December 31, 2003. The balance sheet of Fran Company...
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...Chapter 12 1(a) Tagline Statement of Cash Flows For the year ended 31 December x5 | RM’000 | | RM’000 | Cash from operating activities: | | | | Profit before taxation | | | 50 | Adjustments fro: | | | | Depreciation | | | 2,200 | Profit on disposal of PPE (12,000-7,400) | | | (4,600) | Release of government grant | | | (250) | Increase in insurance claim receivable | | | (300) | Interest expense | | | 260 | Investment income | | | (40) | Cash generated from operations | | | (2,680) | Increase in inventories | | | (700) | Increase in trade receivables | | | (500) | Increase in trade payables | | | 1,100 | | | | (2,780) | Interest paid | | | (260) | Income taxes paid | | | (1,350) | Net cash flow from operating activities | | | (4,390) | | | | | Cash flows from investing activities: | | | | Purchase of plant | (2,900) | | | Proceeds from the disposal of plant | 12,000 | | | Proceeds from government grant | 950 | | | Investment income | 40 | | 10,090 | Net cash inflow from...
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...ECO 305 All Quiz and Homework, ECO 305 WK 3 Homework Ch 5 - 16(a-c), 17(a-d), 18(a-b); Ch 6 - 13(a-b), ECO 305 WeeK 3 Quiz 2 - Chapters 3 and 4 , ECO 305 WK 1 Homework Ch 2 - 12(a-b),13(a-c),14, ECO 305 WK 2 Homework Ch 3 - 13(a-d); Ch. 4 - 15(a-b),16(a-b), ECO 305 WK 2 Quiz 1 - Chapters 1 and 2, ECO 305 WK 5 Homework Ch 8 - 6(a-d) , ECO 305 WK 5 Quiz 4 - Chapter 7 , ECO 305 WK 6 Homework Ch 9 - 11(a-c), 12(a-c), ECO 305 WK 6 Quiz 5 - Chapter 8 - All Possible Questions, ECO 305 WK 9 Quiz 8 - Chapters 12 and 13 , ECO 305 WK 11 Quiz 10 - Chapters 16 & 17 , ECO 305 Complete Class Assignments | strayer help, ECO 305 Strayer ECO 305 Week 1, ECO 305 Week 2, ECO 305 Week 3, ECO 305 Week 4, ECO 305 Week 5, ECO 305 week 2 Assignment, ECO 305 week 3Assignment, ECO 305 week 4 Assignment, ECO 305 week 1 Assignment, ECO 305 tutorial, ECO 305 Complete Course, ECO 305 Entire Class, ECO 305 Whole Tutorial, ECO 305 tutorial, ECO 305 Summary, ECO 305 Study Guide, ECO 305 Questions , ECO 305 Answered , ECO 305 Solution, ECO 305 Final , ECO 305 Presentation, ECO 305 Universty, ECO 305 University of, ECO 305 Homework, ECO 305 Version, ECO 305 Strayer assignment, ECO 305 Strayer course, ECO...
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...October | | | | | Tue: 13 | BWVW | Worldview Assignment Pt. 2 | | | Tue: 13 | THEO | Chapter 12 | | Chapter 12 Quiz | Th: 15 | THEO | | Exam #2: Ch 9-12 | | Fri: 16 | CSTU | Chapters 11-12 | | Ch. 11-12 Quiz | Fri: 16 | BIBL | | Test 1 (Midterm Exam) | | Fri: 16 | UNIV | Effective Email Project | | | | | | | | Mon: 19 | BIBL | Romans Essay Available | | Bb Quiz: Ch 10, 14, 15 | Mon: 19 | EVAN | Reading & Book Review | + Reflection Paper | + Check for reading | Tue: 20 | BWVW | Read: World Religions Overview | | | Tue: 20 | THEO | Chapter 13 | | Chapter 13 Quiz | Th: 22 | BWVW | | Test #2 | | Th: 22 | THEO | Chapter 14 | | Chapter 14 Quiz | Fri: 23 | CSTU | Chapters 13-14 | | Ch. 13-14 Quiz | Fri: 23 | UNIV | Time Management Activity | Reflections Paper | | | | | | | Mon: 26 | EVAN | Check for possible reading | | | Tue: 27 | BWVW | Read: What is Moral Relativism | | | Tue: 27 | THEO | Chapter 15 | | Chapter 15 Quiz | Wed: 28 | BIBL | Acts 21-28 Pent-Sum; Eph. Com. Meditation; Phil. Prayer Journal | | | Th: 29 | THEO | Ch. 16 & Biblical Worldview | | Chapter 16 Quiz | Fri: 30 | CSTU | Chapters 15-16 | | Ch. 15-16 Quiz | Fri: 30 | UNIV | Information Literacy Project Pt 1 | | | | | | | | November | | | | | | | | | | Mon: 2 | BIBL | Col. Com. Prayer; Phile. Ch. Ref. | | Bb Quiz: Ch 16&22 (Col, Phile) | Mon: 2 | EVAN | Witnessing Report + | Check for...
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...Answers ECO 410 Week 2 Quiz 1: Chapters 1 and 2 ECO 410 Week 3 Quiz 2: Chapters 3 and 4 ECO 410 Week 4 Quiz 3: Chapters 5 and 6 ECO 410 Week 5 Quiz 4: Chapters 7 and 8 ECO 410 Week 6 Quiz 5: Chapters 9 and 10 ECO 410 Week 7 Quiz 6: Chapters 11 and 12 ECO 410 Week 8 Quiz 7: Chapters 13 and 14 ECO 410 Week 9 Quiz 8: Chapters 15 and 16 ECO 410 Week 10 Quiz 9: Chapter 17 and 18 ECO 410 Week 11 Quiz 10: Chapter 19 and 20 ECO 410 Quizzes and Exam Week 1 - 11 All Possible Questions With Answers ECO 410 Week 2 Quiz 1: Chapters 1 and 2 ECO 410 Week 3 Quiz 2: Chapters 3 and 4 ECO 410 Week 4 Quiz 3: Chapters 5 and 6 ECO 410 Week 5 Quiz 4: Chapters 7 and 8 ECO 410 Week 6 Quiz 5: Chapters 9 and 10 ECO 410 Week 7 Quiz 6: Chapters 11 and 12 ECO 410 Week 8 Quiz 7: Chapters 13 and 14 ECO 410 Week 9 Quiz 8: Chapters 15 and 16 ECO 410 Week 10 Quiz 9: Chapter 17 and 18 ECO 410 Week 11 Quiz 10: Chapter 19 and 20 ECO 410 Quizzes and Exam Week 1 - 11 All Possible Questions With Answers ECO 410 Week 2 Quiz 1: Chapters 1 and 2 ECO 410 Week 3 Quiz 2: Chapters 3 and 4 ECO 410 Week 4 Quiz 3: Chapters 5 and 6 ECO 410 Week 5 Quiz 4: Chapters 7 and 8 ECO 410 Week 6 Quiz 5: Chapters 9 and 10 ECO 410 Week 7 Quiz 6: Chapters 11 and 12 ECO 410 Week 8 Quiz 7: Chapters 13 and 14 ECO 410 Week 9 Quiz 8: Chapters 15 and 16 ECO 410 Week 10 Quiz 9: Chapter 17 and 18 ECO 410 Week 11 Quiz 10: Chapter 19 and 20 ECO 410 Quizzes...
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... 8/31 Group activities continued to cover fundamentals later used for the class and group work; plus Chapter 1. Read Chapter 1 and finish online quiz #1 on Blackboard by end of day Wednesday 11:59pm MST-No late work accepted, so don’t miss these easier points. 9/7 Chapter 2 and 3 started. Quiz #2 and group work. 9/11 Drops (partial schedule remaining) through this date will be refunded 100%. IMPORTANT NOTE: No drop refunds after this date 9/14 Chapter 3 and project/lab work. Quiz #3 and group work. 9/21 Chapter 4 and project/lab work. Quiz #4 and group work. 9/28 Chapter 5 and project/lab work. Quiz #5 and group work. 10/5 EXAM #1 Be ready and get a lot of points. Bring Laptop with wireless and Respondus lockdown ready 10/12 Chapters 6 and Group Work Quiz #6 and group work. 10/19 Chapters 7 and 8; Group Work (time permitting) Quiz #7 and group work. 10/26 Project Group Work Time in the Library Project Work Due Sunday end of day Nov 2. 10/31 Last day to drop or withdraw without special permission from your dean (Regular semester courses) 11/2 Chapters 9 and 10; Group Work Quiz #8 and group work. EXAM #2 – Take Home Due before Sunday 10/9 11:59 11/9 Chapters 11 and 12; Group Work Quiz #9 and group work. 11/16 Chapters 13 Quiz #10 and group work. 11/23 THANKSGIVING BREAK Quiz #11 and group work. 11/30 Group Time Be Ready 12/7 Presentations Be Ready 12/14 Prep and Final Exam Work Be Ready Next week I will update the schedule based on our progress. Please...
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...Chapter 12 Define and Explain: * Chisholm Trail: this is a cattle-drive trail from San Antonio, Texas to Abilene, Kansas. At that period of time, Cowboys follow the trail to ship their cows. * Transcontinental Railroad: It is a railroad that transverse the whole continent. During the 1850s, many people are demanding for a better, more convenient and faster transportation, which can help the commerce between west and east. * Dawes Act: The US government wants to stimulate the assimilation. So it enacts the Dawes Act. It is a law distributing land to Indians individually. Which mains that the government began distributing land to individual. Individual has the rights to sell or own it. Beneath the layer of owns the land. Indians are losing their land because of selling. Moreover, they betrayed their tradition. * Homestead Act: Homestead Act was granted in 1862, because the government wants to encourage people settle in west. In the act, the government provides tracts, which are 160 acres of public land for a small fee and land to encourage people to work or live for five years. * Exodusters: It refers to those African American who migrated from the south to the Great Plains after the civil war. Many African Americans fled to search and find a better life. Some of them ahead to the west and became farmers. * Populist Party: It is a party established in 1892. It basically is requiring the government to enact new police to protect working people. Put...
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...Anatomy Chapter 12 Questions Gaps in the asteroid belt (often called Kirkwood gaps) are caused by ______. orbital resonances with Jupiter In science fiction movies, spaceships are often shown dodging through large numbers of closely spaced, boulder-size objects. Which of the following real things in our solar system would look most like such science fiction dangers? the rings of Saturn Suppose we discover a new comet on an orbit that brings it closer to the Sun than Mercury every 125 years. What can we conclude? It has been on its current orbit for only a very short time compared to the age of our solar system Which of the following objects are probably not located in the same region of the solar system in which they originally formed? oort cloud comets The discovery of Eris __________. was not surprising, because other Kuiper belt objects approaching the size of Pluto had already been discovered When we see a meteor shower, it means that _________ Earth is crossing the orbit of a comet When you see the bright flash of a meteor, what are you actually seeing? the glow from a pea-size particle and the surrounding air as the particle burns up in our atmosphere Suppose you find a meteorite made almost entirely of metal. According to current science, which of the following statements must be true? Your meteorite is a fragment from the core of a large asteroid that shattered in a collision Why didn't a planet form where the asteroid belt is now located...
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...answers BUS 300 Week 2 Quiz 1: Chapters 1 and 2 BUS 300 Week 3 Quiz 2: Chapters 3 and 4 BUS 300 Week 4 Quiz 3: Chapters 5 and 6 BUS 300 Week 5 Quiz 4: Chapters 7 and 8 BUS 300 Week 6 Quiz 5: Chapters 9 and 10 BUS 300 Week 7 Quiz 6: Chapters 11 and 12 BUS 300 Week 8 Quiz 7: Chapters 13 and 14 BUS 300 Week 9 Quiz 8: Chapters 15 and 16 BUS 300 Week 10 Quiz 9: Chapters 17 and 18 BUS 300 Week 11 Quiz 10: Chapter 19 BUS 300 Quizzes Week 1-11 Solution All possible questions with answers BUS 300 Week 2 Quiz 1: Chapters 1 and 2 BUS 300 Week 3 Quiz 2: Chapters 3 and 4 BUS 300 Week 4 Quiz 3: Chapters 5 and 6 BUS 300 Week 5 Quiz 4: Chapters 7 and 8 BUS 300 Week 6 Quiz 5: Chapters 9 and 10 BUS 300 Week 7 Quiz 6: Chapters 11 and 12 BUS 300 Week 8 Quiz 7: Chapters 13 and 14 BUS 300 Week 9 Quiz 8: Chapters 15 and 16 BUS 300 Week 10 Quiz 9: Chapters 17 and 18 BUS 300 Week 11 Quiz 10: Chapter 19 BUS 300 Quizzes Week 1-11 Solution All possible questions with answers BUS 300 Week 2 Quiz 1: Chapters 1 and 2 BUS 300 Week 3 Quiz 2: Chapters 3 and 4 BUS 300 Week 4 Quiz 3: Chapters 5 and 6 BUS 300 Week 5 Quiz 4: Chapters 7 and 8 BUS 300 Week 6 Quiz 5: Chapters 9 and 10 BUS 300 Week 7 Quiz 6: Chapters 11 and 12 BUS 300 Week 8 Quiz 7: Chapters 13 and 14 BUS 300 Week 9 Quiz 8: Chapters 15 and 16 BUS 300 Week 10 Quiz 9: Chapters 17 and 18 BUS 300 Week 11 Quiz 10: Chapter 19 BUS 300 Quizzes Week 1-11 Solution ...
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...3102AFE Accounting for Decision Making Weekly Content Reviews Purpose of Reviews: * Worth 20% of your asssessment in this course. * To assist you to keep up with the weekly work. * To encourage you to engage with your textbook and other resources. This is intended to assist students in reading critically, which should help with all your courses at university. * To expose you to more accounting information than will be covered in the lecture. * To challenge you. New material is presented in the reviews in order to expose you to as much information as possible about accounting. General Instructions: 1. There are 11 Reviews in total for the semester. Each review relates to the lecture topic of that same number. So, Review 1 is based on Lecture 1 topic etc. 2. Questions in each review will be based on both material covered in the lecture, and additional material covered in the textbook but not covered in the lecture. 3. Each review is available for 13 days at a time. The schedule is available below. 4. Reviews can NOT (under any circumstances) be completed after the scheduled closing date. 5. For each Review, you are permitted three (3) attempts during the period the review is available. Only your best score on each review will count towards your final grade in the course. 6. Your best 8 scores from the 11 review topics will determine your mark for this asessment. Note: If you complete all 11 reviews, the lowest 3 scores will not...
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...1. Which of the following statements is CORRECT? a. Perhaps the most important step when developing forecasted financial statements is to determine the breakdown of common equity between common stock and retained earnings. b. The first, and perhaps the most critical, step in forecasting financial requirements is to forecast future sales. c. Forecasted financial statements, as discussed in the text, are used primarily as a part of the managerial compensation program, where management’s historical performance is evaluated. d. The capital intensity ratio gives us an idea of the physical condition of the firm’s fixed assets. e. The AFN equation produces more accurate forecasts than the forecasted financial statement method, especially if fixed assets are lumpy, economies of scale exist, or if excess capacity exists. In both the AFN and the FFS method, the first step is involving the forecasting of sales. 2. Which of the following statements is CORRECT? a. The sustainable growth rate is the maximum achievable growth rate without the firm having to raise external funds. In other words, it is the growth rate at which the firm's AFN equals zero. b. If a firm’s assets are growing at a positive rate, but its retained earnings are not increasing, then it would be impossible for the firm’s AFN to be negative. c. If a firm increases its dividend payout ratio in anticipation of higher earnings, but sales and earnings actually decrease, then the firm’s actual AFN must...
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...ALL PREVIEWS available on website Related Products !! Week 1 Assignment Chapters 1 and 2 Questions Questions 1.1, 1.3, 1.5, 1.8 Problems 2-14 Week 2 Assignment Chapter 3 Questions Questions 3.3, 3.5, 3.6 Problems 3-1, 3-6, 3-11 Week 3 Assignment Chapter 12 Questions Questions 12.3, 12.5 Problems 12-3, 12-5, 12-7 Week 4 Assignment Effects of Financial Planning Week 5 Assignment Assigned Problems Questions 4.2, 4.4, 4.5 Problems 4-3, 4-7, 4-10, 4-29 Week 6 Assignment Assigned Problems Question 5.1 Problem 5-1, 5-4, 5-9, 5-13 Week 7 Assignment Assigned Problems Questions 6.3, 7.2 Problems 6-2, 6-6, 7-1, 7-8 Week 8 Final Exam Problems 2-4, 2-7, 3-8, 3-10, 12-1, 12-4, 13-6, 13-7, 13-8, 4-4, 4-5, 4-20, 4-22, 5-15, 5-21, 6-4, 6-10, 7-4, 7-10, 8-4, 8-5, 8-6, 9-3, 9-3, 9-13 Week 1 Assignment Chapters 1 and 2 Questions Questions 1.1, 1.3, 1.5, 1.8 Problems 2-14 Week 2 Assignment Chapter 3 Questions Questions 3.3, 3.5, 3.6 Problems 3-1, 3-6, 3-11 Week 3 Assignment Chapter 12 Questions Questions 12.3, 12.5 Problems 12-3, 12-5, 12-7 Week 4 Assignment Effects of Financial Planning Week 5 Assignment Assigned Problems Questions 4.2, 4.4, 4.5 Problems 4-3, 4-7, 4-10, 4-29 Week 6 Assignment Assigned Problems Question 5.1 Problem 5-1, 5-4, 5-9, 5-13 Week 7 Assignment Assigned Problems Questions 6.3, 7.2 Problems 6-2, 6-6, 7-1, 7-8 Week 8 Final Exam Problems 2-4, 2-7, 3-8, 3-10, 12-1, 12-4, 13-6, 13-7, 13-8, 4-4, 4-5, 4-20, 4-22, 5-15, 5-21, 6-4, 6-10, 7-4,...
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...Problems Ch. 12 Problem 2 2. Given the series of demand data below Period 1 2 3 4 5 6 7 8 9 10 Demand 40 33 56 43 23 45 38 40 29 40 a. Calculate the forecast for periods 7 through 11 using moving average models with n=2, n=4, and n=6 b. Calculate the bias and MAD for each set forecasts. Which moving average model is best? Table for n=2 Period Demand Moving Average for n=2 MFE MAD 1 40 2 33 3 56 4 43 5 23 6 45 7 38 34 4 4 8 40 41.5 -1.5 1.50 9 29 39 -10 10.00 10 40 34.5 5.5 5.50 11 34.5 -2 21.00 Period Demand Moving Average for n=4 MFE MAD 1 40 2 33 3 56 4 43 5 23 6 45 7 38 41.75 -3.75 3.75 8 40 37.25 2.75 2.75 9 29 36.5 -7.5 7.5 10 40 38 2 2 11 36.75 -6.5 16 Table for n= 4 Table for n=6 Period Demand Moving average for n=6 MFE MAD 1 40 2 33 3 56 4 43 5 23 6 45 7 38 40 -2 2 8 40 39.67 0.33 0.33 9 29 40.83 -11.83 11.83 10 40 36.33 3.67 3.67 11 35.83 -9.83 17.83 Which moving average model is best? Table for n=2 is the best option because is the one forecast that has the lower % of error Problem 3 3. If last period’s forecast was 27 and the demand was 30, what was the forecast error? What would be forecast for the next period using an exponential smoothing model with alpha=.5? Dt -Ft = Forecast error Dt=30 Ft=27 Forecast error=30-27= 3 Ft+1 = α dt + (1- α) Ft Ft+1 = (.5) (30) + (1-.5) 27 Ft+1 = 15+...
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...How to Motivate Employees and Improve Work Ethics by Lisa Bigelow, Demand Media Don't point out mistakes that are mistakes in your eyes only. Related Articles * Can You Motivate Employees by Reducing Supervision at Work? * Decisions Employees Can Make to Help Motivate Themselves * Advantages of Training Employees About Work Ethics * How to Motivate Your Employees' Team Building * A List of Good Work Ethics by Employees * Different Types of Organizational Structure Motivating employees to work more productively and to be happier while doing it is a stiff challenge for even the most seasoned manager. Human behavior specialists indicate that the best way to avoid motivation and laziness problems is to assess potential employees carefully by way of personality testing. But what do you do when the hiring's done and you need the employees you have to perform more productively? Try proven, specific techniques designed to keep even your most cynical employees satisfied and productive. The first step? Back off. Nobody likes a micromanager. Ads by Google Options Trading Lessons With just these 3 Free reports you could be trading by day's end. wealthdaily.com/Options_Trading Step 1 Set specific goals, and trust your employees to reach them. According to Forbes, nothing makes enthusiasm vanish faster than a micromanager who doesn't trust her employees to do their work properly. Force yourself to let go by setting a clear and achievable goal; for example...
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...analyze us, or taking surveys. The LSI survey is a way we can see where we fit in amongst other individuals. This survey helps assess our personality characteristics and other traits according to how we interact in society. I took the survey to see where my personality traits rate with other people. I will go over the results and how a person can learn and change from them. The LSI survey is a circle that is broken in many parts. There are 3 areas that the circle is broken into which are satisfaction needs, task orientation, and security needs. The primary part is the satisfaction needs whereas the backup tells you what causes these traits. When it comes to the scoring of the survey I had my highest in the constructive styles 1, 2, 11, and 12. These help with self-enhancing thinking and behavior that causes satisfaction. Number 1 is the humanistic encouraging The Humanistic-Encouraging scale measures our interest in people, our tendency to care about others, and our ability to encourage them to improve. Humanistic-Encouraging people are accepting of themselves, and accept others for who they are without any issues. I believe I am definitely like this because I am not a judgmental person. Number 2 is the affiliate part that measures degree of commitment to forming and sustaining satisfying relationships. This is the area where people want to establish long relationships with others. I think when it comes to seeking relationships I am like that because I want to have long term...
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