When the change in demand due to seasonality is a constant amount, regardless of trend or average, the seasonal variation is described as Additive Seasonal Variation.
What is Additive Seasonal Variation?
The seasonal component is stated in absolute terms in the scale of the observed series using the additive approach, and the level equation adjusts the series for the season by deducting the seasonal component. The seasonal component will roughly equal zero within each year.
therefore,
When the change in demand due to seasonality is a constant amount, regardless of trend or average, the seasonal variation is described as Additive Seasonal Variation.
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Answer:
(a) 6.206%
(b) 6.54%
(c) 6.58%
Explanation:
Given that,
Commercial paper value = $3 million
Currently selling at 97.50 percent of its face value.
Days from maturity = 145
(a) Discount yield:
= 
= 
= 0.025 × 2.4827
= 0.06206 or 6.206%
(b) Bond equivalent yield:
= 
= 
= 0.026 × 2.52
= 0.0654 or 6.54%
(c) Effective annual return:
Future value = Present value × 
$100 = $97.50 × 
1.0658 = 1 + r
0.0658 or 6.58% = r
Answer
In series, the answer of 'this is his' is:
- Principal Amount
- Interest
- Total amount
- Compound interest
Explanation:
- Kevin deposit $100 in a savings bank account, this is his principal. Principal is the initial amount that a person deposit in his account.
- Kevin's money earn 5 percent. the $5 he earn is the interest. Interest is the earning that a person earn on the overall amount deposited.
- Kevin's money worth is $105, this is his total accrued amount. Acquired amount= Principal + Interest
- The interest Kevin earn in first year is the interest in subsequent years. this is called compound interest.
Answer:
Import quotas and tariffs cause a decline in economic welfare.
Explanation:
Despite of difference in opinion of economists these are the propositions on which 93 percent of economists agree according to a survey. As for other propositions of economics its hard to chose two random economists agreeing with each other.
Answer:
Option B: $30,000 Impairment Loss of Machinery
Explanation:
IAS 36 – Impairment of Assets states that an asset is considered to be impaired if the Carrying Amount of an asset is greater than the Recoverable Amount. Recoverable Amount of an asset is the higher of Fair Value less Cost to Sell and Value-in-Use.
Fair value less cost to sell is defined as the amount receivable from sale of assets less the cost of disposal, whereas Value in Use is defined as the present value of future cash flows from using an asset,
In case of Kohlman Company, recoverable amount of Machinery will be $350,000 i.e. Value in Use (future cash flows) as it is greater than the Fair Value of Machinery. The book value of machinery $380,000 exceeds the recoverable amount of $350,000. Therefore, the asset is considered to impaired and must be written down by $30,000 ($380,000 - $350,000 = $30,000). The impairment loss is charged to profit and loss account.
Journal Entry to record impairment loss:
DR Profit & Loss Account $30,000
CR Equipment $30,000
