When a third party bears a cost for a problem they did not cause, it is known as a _________

A computer maintenance company wants to 'capture' the knowledge that employees carry around in their heads by creating a databas

Eva8 [605]

Answer: Transfer human capital to structural capital

Explanation:

From the question, we are informed that computer maintenance company wants to 'capture' the knowledge that employees carry around in their heads by creating a database where employees document their solutions to unusual maintenance problems.

This shows that the company is transferring human capital to structural capital. Human capital has to do with the skills and experiences that workers have.

4 0

2 years ago

On January 1, 2017, Swen paid $184,000 for $200,000 of the 8%, 20-year bonds of Penn Corporation, issued on January 1, 2013, at

zimovet [89]

The determination of the gain and the character of the gain if the Penn Corporation bonds are sold by Swen on January 1, 2019, for the proceeds of each sale is as follows:

(a) (b) (c)

Sales proceeds $191,000 $185,750 $183,000

Carrying value $185,600 $185,600 $185,600

Capital gain (loss) $5,400 $150 ($2,600)

<h3>What is the carrying value of bonds?</h3>

The carrying value of a bond is the net amount between the bond's face value plus (minus) any unamortized premiums or discounts.

The carrying value is the book value of the bond.

When a bond receivable is sold, capital gain or loss is realized from the sale, which gives rise to capital gain tax.

<h3>Data and Calculations:</h3>

Bond's price = $184,000

Face value of bonds receivable = $200,000

Premium received = $16,000 ($200,000 - $184,000)

Interest rate = 8%

Maturity period = 20 years

Payment date = January 1, 2017

Straight-line amortization of premium = $800 ($16,000/20)

Carrying value after two years, January 1, 2019, = $185,600 ($184,000 + $1,600)

(a) (b) (c)

Sales proceeds $191,000 $185,750 $183,000

Carrying value $185,600 $185,600 $185,600

Capital gain (loss) $5,400 $150 ($2,600)

Carrying value:

Face value $200,000

Unamortized premium $14,400 ($16,000 - $1,600)

Carrying value $185,600

Learn more about capital gain from bond sales at brainly.com/question/19422959

8 0

2 years ago

The long run aggregate supply curve shifts to the right given that

ELEN [110]

Answer:

there is a rise in the quantity of capital.

Explanation:

Aggregate supply describes the total supply of products and services produced in an economy at all prices per period. The aggregate supply curve, shortened to AS, shows the relationship between total supply from producers and different price levels.

A shift in the supply curve communicates a change in the quantity of supply. The Aggregate supply curve shift to the right when there is an increase in output. In other words, when output from producers increases, the aggregate supply curve shifts to the right. Output or productivity increases when the price of key inputs falls, lower labor costs, or increased efficiency.

6 0

2 years ago

The principle of increasing marginal opportunity cost states that the more resources devoted to any activity, the

Ne4ueva [31]

I guess the answer is the smaller the payoff to devoting additional resources to that activity.

The principle of increasing marginal opportunity cost states that the more resources devoted to any activity, the smaller the payoff to devoting additional resources to that activity

8 0

3 years ago

Sanford Co. sells $500,000 of 10% bonds on March 1, 2020. The bonds pay interest on September 1 and March 1. The due date of the

Triss [41]

Answer:

ATTACHED file with the bonds schedule

Explanation:

First, we solve for the proceed from the issuance:

PV of the coupon:

$C \times \frac{1-(1+r)^{-time} }{rate} = PV\\$

C 25,000.000 (500,000 x 10%/2)

time 7 (3 and a half year x 2 payment per year)

rate 0.06 (12% annual / 2)

$25000 \times \frac{1-(1+0.06)^{-7} }{0.06} = PV\\$

PV $139,559.5360

PV of maturity:

$\frac{Maturity}{(1 + rate)^{time} } = PV$

Maturity 500,000.00

time 7.00

rate 0.06

$\frac{500000}{(1 + 0.06)^{7} } = PV$

PV 332,528.56

PV c $139,559.5360

PV m $332,528.5568

Total $472,088.0928

Then we construct the bonds schedule as follows:

procceds 472,088

face value 500,000

discount on bonds payable -27,912

bond rate 0.05

market rate 0.06

ionterest expense: carrying value times market rate:

472,088 x 0.06 = 28,325.29

cash outlay 25,000

amortization 3,325.29

carrying value after first payment:

472,088 + 3,325.29 = 475,413.29

and the process repeat for all periods.

3 0

2 years ago

When a third party bears a cost for a problem they did not cause, it is known as a __________.