...Carrie Williams AC551 November 10, 2011 Velocity Cellular Case Study Velocity Cellular Case 1. Velocity should treat the “Power Starter pack” prepaid phone plan as a multiple-element arrangement. 2. Velocity should allocate the revenue of $200 between the activation card and the prepaid voucher. 3. A. Velocity should recognize revenue from the activation card and the prepaid voucher. B. Velocity should recognize revenue from the prepaid voucher as the minutes that are used. 4.) Velocity should disclose its use of a multiple-element arrangement in the financial statements. 1. Should Velocity treat the “Power Starter pack” prepaid phone plan as a multiple-element arrangement? According to ASC 605-25-25-5 Velocity should treat the “Power Starter pack” as a multiple-element arrangement. “In an arrangement with multiple deliverables, the delivered item or items shall be considered a separate unit of accounting if all of the following criteria are met: A. The delivered item or items have value to the customer on a standalone basis. The item or items have value on a standalone basis if they are sold separately by any vendor or the customer could resell the delivered item(s) on a standalone. In the context or a customer’s ability to resell the delivered item(s), this criterion does not require the existence of an observable market for the deliverable(s). B. There is objective and reliable evidence of the fair value of the...
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...Lab #4: Kinematics - Velocity and Acceleration Introduction: The purpose of this lab is to discover and understand the relationships between position, velocity, and acceleration. Additionally, constant/uniform acceleration due to the force of gravity will be examined to find possible mathematical relationships to position and velocity. Velocity and acceleration are changes in position and velocity, respectively, with regards to time. This change can be shown mathematically in calculus derivatives: EQ 1. EQ 2. As dt decreases in value, the instantaneous velocity and acceleration can also be found. Furthermore, if constant acceleration is established, two basic relations between distance, velocity, and the constant acceleration can be found: EQ 3. EQ 4. In any environment near Earth, the acceleration in the vertical direction is constant at a value of g=9.8m/s2 towards the center of Earth or often written as g=-9.8m/s2. In such an environment there is no natural acceleration in the horizontal direction, thus the horizontal motion is analyzed independently of the vertical motion. Thus it can be established that the general form of a position curve for a projectile would follow an inverse parabola shape and the maximum height occurs when vertical velocity is zero. By calculus derivation, it can also be found that the velocity graph would display a linear line with a negative slope. Procedure: This lab consists of two separate but related experiments...
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...Determination of "g" Instantaneous Velocity Student's Name: Mohammed Alhwaider Partner's Name: Bryan Instructor's Name: PHYS-222L-2 September 3, 2014 :Abstract This lab aims to measure the rate at which objects, with negligible air resistance, accelerate the Earth's surface by using a Behr free fall apparatus , and to demonstrate a data in graphical methods. The slope was 499 cm/s^2, . However, this slope had to be multiplied by two to get the accepted value for "g", which is 998 cm/s^2. the present error was while the R ^2 value was Introduction...
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...Velocity Cellular: Trueblood Case 09-1 Case Study: Velocity Cellular Case Study: Velocity Cellular Revenue Recognition in a Multiple-Element Arrangement Velocity Cellular Services is planning the rollout of a new prepaid phone service called Power Starterpack. Using the current, relevant accounting guidance, determine and support the appropriate method for recognizing revenue for this new product. Power Starterpack Details Velocity Cellular sells the Power Starterpack for $200. The Power Starterpack consists of two elements: a new activation card and a prepaid voucher for $50 worth of airtime. The new activation card allows the subscriber’s cellular phone to function and gives the subscriber additional features not available with the old activation card. Activation cards can be purchased separately from Velocity. Identical activation cards can be purchased from other vendors. The $50 prepaid airtime voucher must be used within 360 days or the remaining value is forfeited. If there is no activity for seven consecutive months, the subscriber’s account is closed and the phone number is deactivated. No refunds are given and the subscriber has no general rights of return for the Power Starterpack. Are the Deliverables Considered Separate Units of Accounting? Velocity Cellular adopted ASU 2009-13, “Revenue Arrangements with Multiple Deliverables” in the current fiscal year. The Update amends the criteria in Subtopic 605-25 for separating revenue in multiple-deliverable...
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...605-10-25-1: Revenue and Gains 25-1 The recognition of revenue and gains of an entity during a period involves consideration of the following two factors, with sometimes one and sometimes the other being the more important consideration: • a. Being realized or realizable. Revenue and gains generally are not recognized until realized or realizable. Paragraph 83(a) of FASB Concepts Statement No. 5, Recognition and Measurement in Financial Statements of Business Enterprises, states that revenue and gains are realized when products (goods or services), merchandise, or other assets are exchanged for cash or claims to cash. That paragraph states that revenue and gains are realizable when related assets received or held are readily convertible to known amounts of cash or claims to cash. • b. Being earned. Paragraph 83(b) of FASB Concepts Statement No. 5, Recognition and Measurement in Financial Statements of Business Enterprises, states that revenue is not recognized until earned. That paragraph states that an entity's revenue-earning activities involve delivering or producing goods, rendering services, or other activities that constitute its ongoing major or central operations, and revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues. That paragraph states that gains commonly result from transactions and other events that involve no earning process, and for recognizing...
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...Team Cases The cases are assigned for their ambiguity, i.e. solutions are not clear cut. These cases were real-life situations encountered by corporations. Since solutions were not clear cut, corporations approached accounting firms for guidance. Deloitte, Touche & Tohmatsu used these issues to compile a series of cases to provide students the opportunities to have a “hands-on” experience in how accounting firms go about looking for a solution. To assist students in completing the assignment, sample cases with solutions were posted. Students would need to use FASB Codification database (the same one used by accounting firms). You can access the database through: http://aaahq.org/ascLogin.cfm Userid: AAA52120 Password: 6HxBPpx The main purposes of the cases are: 1. Provide hands-on experience in using FASB Codification to research for accounting solutions. 2. Encourage team effort to examine possible solutions and come to a consensus well supported by accounting rules and pronouncements. There are many solutions to the cases, some better (or more in line with the pronouncements) than others. I look forward to your explorations with untainted young minds to come up with mesmerizing solutions. Any consultation with the instructor could bias your approach. It may even mislead the team to think that the discussion is about “the solution” and therefore negate the second purpose of this assignment. Students should study the sample solutions carefully and...
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...on the body. It is the study of the geometry of motion without consideration of the causes of motion. Kinematics deals only with relationships among the position, velocity, acceleration, and time. Kinetics deals with both forces and motion. 2. PARTICLES AND RIGID BODIES Bodies in motion can be considered particles if rotation is absent or insignificant. Particles do not possess rotational kinetic energy. All parts of a particle have the same instantaneous displacement, velocity, and acceleration. A rigid body does not deform when loaded and can be considered as a combination of two or more particles that remain at a fixed, finite distance from each other. 3. COORDINATE SYSTEMS The position of a particle is specified with reference to a coordinate system. A coordinate can represent a position along an axis, as in the rectangular coordinate system or it can represent an angle, as in the polar, cylindrical, and spherical coordinate systems. In general, the number of degrees of freedom is equal to the number of coordinates required to completely specify the state of an object. If each of the coordinates is independent of the others, the coordinates are shown as holonomic coordinates. 4. CONVENTIONS OF REPRESENTATION For a given particle, position, velocity, and acceleration can be specified in three primary forms: vector form, rectangular coordinate form, and unit vector form. • The rectangular coordinate...
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...brings it to a stop. The horizontal component of gravity is zero. 2. What is the acceleration of a car that moves at a steady velocity of 100km/hr for 100 seconds? Explain your answer, and state why this question is an exercise in careful reading as well as in Physics. The acceleration is 0. There is no change of velocity in those 100 seconds time interval. The word you have to pay attention to is “steady” that is why is can exercise in careful reading and in Physics because you would try to do the math but at the end the answer would be wrong because the car never accelerated. * Problems 1,5,8 and 10 1. Find the net force produced by a 30-N force and a 20-N force in each of the following cases: a. Both forces act in the same direction. 30+20= 50N b. The two forces act in different directions. 30-20=10N 2. A vehicle changes its velocity from 100 km/h to a dead stop in 10 s. Show that the acceleration in stopping is -10 km/h x s. VF-Vi= 0-100 VT/t = (0-100)/10s = -10 km/h x s 3. A ball is thrown straight up with enough speed so that it is in the air for several seconds. c. What is the velocity of the ball when it reaches its highest point? Velocity is 0 at highest point. d. What is its velocity 1 s before it reaches its highest point? 9.8m/s e. What is the change in its velocity during this 1-s interval? -9.8m/s...
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...displacement is 2 2 mm. Write down the equation of displacement for this motion. 2. A particle undergoes SHM with amplitude of 8.00 cm and an angular frequency of 0.25 s-1. At t = 0 the velocity is 1.24 cm s-1. (a) Write down the equation for displacement and velocity for this motion. (b) Calculate the initial displacement. (c) Calculate the first time at which the particle is at x = 2.00 cm and x = - 2.00 cm. 3. (a) Calculate the length of a pendulum that has a period equal to 1.00s. (b) Calculate the percentage increase in the period of a pendulum when the length is increased by 4.00%. 4. The graph in the figure shows the variation with displacement x of the acceleration ‘a’ of the particle. (a) Explain how it may be deduced that the particle executes SHM. (b) Use the graph to determine the period of oscillations (c) The maximum speed of the body during oscillations. 5. The graph in the figure shows the displacement of a particle from a fixed equilibrium position. (a) Use the graph to determine: (i) the period of motion (ii) the maximum velocity of the particle during oscillation, and (iii) the maximum acceleration experienced by the particle. (b) On a copy of the diagram, mark (i) a point where the velocity is zero ( label this as Z) (ii) a point where the velocity is positive and has the largest magnitude ( label this as V) (iii) a point where the acceleration is positive and has the largest magnitude ( label this as A). 6. A body of mass m is placed...
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...What is the difference between speed and velocity? * Speed is how fast you’re going * Velocity is how fast you’re going but you need to add direction of the way you’re going in. What are different parts of a distance-time graph? * Flat sections up – steady speed * Flat line – stopped * Curved line up – accelerating * Line curving off – decelerating * Straight line down – steady speed in other direction How do you calculate speed from a distance time graph? * Vertical / horizontal = speed What is acceleration? * How quickly the velocity is changing * The change in velocity can be a change in speed, or direction or both How to calculate acceleration? * Acceleration = change in velocity / time taken What is each part of a velocity time graph? * Straight line up – accelerating * Straight line – constant speed * Curved line up – increasing acceleration * Straight line down – decelerating How to find the distance travelled on a velocity time graph? * It is equal to the time interval underneath an area of a graph What is mass and weight? * Mass Is the Amount of matter that makes up an object * Weight is the force which pulls a object to the ground What is weight measured in? * It is a force measured in newton’s (N) What is the resultant force? * The sum of all the forces acting on an object What happens to an object if the resultant force is zero? * It will remain...
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...Virtual Lab: Stopping Distance of a Car Question: How can we determine the deceleration rate of a virtual car? How does reaction time affect the stopping distance of a car? Go to this website: http://higheredbcs.wiley.com/legacy/college/halliday/0471320005/simulations6e/index.htm?newwindow=true and on the left side of the screen select “Stopping Distance of a Car” Introduction: In this virtual experiment, a yellow sports car is coming to a stop from some initial velocity. On the left of the screen below the car you see a position vs. time and velocity vs. time graph of the motion. On the right of the screen below the car you are given lots of information about the car’s motion: time, distance covered, speed, distance traveled before braking, distance traveled after braking, and total stopping distance. Follow the instructions for the lab and answer questions as you proceed. Instructions: 1. Load up the Java Lab from the website shown above. 2. On the left side of the screen select “Stopping Distance of a Car” 3. Before you start recording data for the lab, “play” around with the buttons at the bottom of the screen and see what they do. (Play, pause, reset, step back, step forward.) 4. When you feel comfortable, hit the “clear trace” button and go on to procedure 1. Procedure-Part 1 Reset/clear trace and have the initial speed is set at 80 km/hr, the reaction time is 0.10 s, and the coefficient of friction is equal to 1.00. Answer the...
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...Steering Behaviors For Autonomous Characters Craig W. Reynolds Sony Computer Entertainment America 919 East Hillsdale Boulevard Foster City, California 94404 craig_reynolds@playstation.sony.com http://www.red.com/cwr/ cwr@red.com Keywords: Animation Techniques, Virtual/Interactive Environments, Games, Simulation, behavioral animation, autonomous agent, situated, embodied, reactive, vehicle, steering, path planning, path following, pursuit, evasion, obstacle avoidance, collision avoidance, flocking, group behavior, navigation, artificial life, improvisation. Abstract This paper presents solutions for one requirement of autonomous characters in animation and games: the ability to navigate around their world in a life-like and improvisational manner. These “steering behaviors” are largely independent of the particulars of the character’s means of locomotion. Combinations of steering behaviors can be used to achieve higher level goals This paper divides motion behavior into three levels. It will focus on the (For example: get from here to there while avoiding obstacles, follow this corridor, join that group of characters...) middle level of steering behaviors, briefly describe the lower level of locomotion, and touch lightly on the higher level of goal setting and strategy. Introduction Autonomous characters are a type of autonomous agent intended for use in computer animation and interactive media such as games and virtual reality. These agents represent a This stands...
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...Lecture 3 Kinematics Copyright © 2010 Pearson Education, Inc. Units of Lecture 3 Position, Distance, and Displacement, Average Speed and Velocity, Acceleration Motion with Constant Acceleration Freely Falling Objects Motion in Two Dimensions Relative Velocity Copyright © 2010 Pearson Education, Inc. Position, Distance, and Displacement Before describing motion, you must set up a coordinate system – define an origin and a positive direction. Copyright © 2010 Pearson Education, Inc. Position, Distance, and Displacement The distance is the total length of travel; (Example - if you drive from your house to the grocery store and back, you have covered a distance of 8.6 mi). Displacement is the change in position. (Example - If you drive from your house to the grocery store and then to your friend’s house, your displacement is 2.1 mi and the distance you have traveled is 10.7 mi). Copyright © 2010 Pearson Education, Inc. Distance is the length of Displacement is the the actual path taken by an object. straight-line separation of two points in a specified direction. Distance, s is a scalar Displacement, D is a quantity (no direction) Contains magnitude only and consists of a number and a unit. Example: (20 m, 40 mi/h) vector quantity Contains magnitude AND direction, a number, unit & angle. Example: (12 m, 300; 8 km/h) Consider travel from point A to point B in diagram below: Consider travel from point...
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...1) The following problems are representative of the type problems that will be on the 1st semester exam. Exam will cover Chapters 1 - 5. 2) Please solve/answer each of these - pay particular attention to the “type” solution required for each one. 3) You will not be given ANY additional material - any and all equations and/or constants that YOU think you will need must be placed on either a 3x5 or 5x8 index card. This card must be submitted to me during the exam review days and approved by me. The “approved/signed” cards may be used during the exam. 4) YOU MUST HAVE YOUR CARD, CALCULATOR and PENCILS WITH YOU WHEN THE BELL RINGS TO START THE PERIOD. YOU WILL NOT BE PERMITTED TO GO GET ANYTHING AND/OR BORROW ANYTHING FROM ANYONE!!!! 1. One year is about ____ seconds while one day is exactly ____ seconds. a) | 3.16 x 107, 86 400 | b) | 5.26 x 105, 86 400 | c) | 3.16 x 107, 8 640 | d) | 1.04 x 106, 36 000 | 2. The proton contains which of the following combination of quarks? a) | two up quarks and one down quark | b) | one up quark and two down quarks | c) | one top quark and two bottom quarks | d) | two top quarks and one bottom quark | 3. On planet Z, the standard unit of length is the foose. Ann the Astronaut is 5.90 feet tall on earth. She lands on planet Z and is measured to be 94 foosi tall. Her partner Rachael is 88 foosi tall. How tall is Rachael on Earth? a) | 5.2 feet | b) | 5.5 feet | c) | 5.8 feet | d) | 6.3 feet | 4....
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...Theory: The free fall is a known example or the most common example of a uniformly accelerated movement, with an acceleration a = -9.8m/s2 (vertical axis pointing vertically upward). If you choose the vertical axis pointing vertically downward, the acceleration is taken as + 9.8m/s2. The kinematic equations for a rectilinear movement under the acceleration of gravity are the same as any movement with constant acceleration: (1) v = vi - gt velocity as function of time. (2) y - yi = ½(vi + v)t displacement as function of time (3) y - yi = vit - ½gt2 displacement as function of time (4) v2 = vi2 -2g(x - xi) velocity as function of displacement The sub index i denotes initial quantities, g the gravity acceleration and t, the time. But for this type of motion, the displacement of the object as a function of time is described mathematically as: (5) ∆y=Vot + ½gt2 where Vo is the initial velocity of the object. If object if just drop velocity, Equation (5) becomes (6) ) ∆y=½gt2 Methodology Procedure: * A digital balance was used to measure the masses of the small and big steel balls. * A set-up of the free fall sensor was followed on the book. * The color-coded cables was connected to its color-coded socket. * Coach 6 free fall activity was clicked in the desktop of the computer. * The small steel ball was attached to the free fall sensor. * The steel ball was released...
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