Answer:
$73,500  is the revenue TopChop will recognize for the arrangement with Carlos.
Explanation:
Revenue is calculated as follows.
= amount received + Use of name 
= $56,000 + $35,000 × (1÷2)
= $73,500
New franchise fee can be immediately recognised as income.
 
        
             
        
        
        
Race, religion, type of dwelling, gender, brand last purchased, and buyer/nonbuyer are examples of <u>nominal measures</u>.
The nominal level of dimension is the least particular and informative, as it handiest names the 'characteristic' or 'identity' we're involved. In different phrases, in nominal variables, the numerical values simply "name" the characteristic uniquely. In this situation, the numerical value is truly a label.
Dwelling type refers back to the kind of living quarters in which a person resides. In general phrases, a dwelling is described as a set of dwelling quarters.  forms of living are recognized in the Census, collective dwellings and private dwellings.
A brand is an intangible marketing or enterprise concept that enables people to become aware of an agency, product, or man or woman. Human beings regularly confuse brands with such things as trademarks, slogans, or different recognizable marks, that are advertising and marketing equipment that help sell items and services.
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If I was applying for a freelance job about writing about gems and geology for example, I would explain that I have over 40 years of professional experience as a practicing mainly field geologist with 19 years of it in a large producing open pit copper/molybdenum/gold/silver operation. I would stress that with so much field experience I am able to visualize many mining/geological situations and I am both very practical and very theoretical. Also, I would say that I have just written a book about the history of mining and geology so have considerable valuable writing experience plus doing some geological reports on the internet. Also, since I understand that such work could require talking to people in other countries and since Latin America has some valuable gems like emeralds,  and since I learned Spanish while travelling in Latin America, I will be able to do phone research for such mineral occurrences. 
        
             
        
        
        
Answer:
Bob’s realized gain on the sale is $55,000,
Explanation:
The first step is to find the Book Value of the Rental Property Sold.
<u>Book Value of the Rental Property Sold.</u>
Cost                                               $260,000
Less Accumulated Depreciation  ($37,000)
Book Value                                   $223,000
Gain or Loss on Sale = Selling Price - Cost of Sale (Book Value) - Other Selling Expenses
                                    = $290,000 - $223,000 - $12,000
                                    = $55,000
<u>Conclusion :</u>
Bob’s realized gain on the sale is $55,000,