On January 1, Garcia Supply leased a truck for a three-year period, at which time possession of the truck will revert back to th
e lessor. Annual lease payments are $13,500 due on December 31 of each year, calculated by the lessor using a 4% discount rate. Negotiations led to Garcia guaranteeing a $35,800 residual value at the end of the lease term. Garcia estimates that the residual value after four years will be $34,100. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) What is the amount to be added to the right-of-use asset and lease liability under the residual value guarantee?
A) No, total values and imports and exports should be included in the calculation of the GNP.
Explanation:
The gross national product (GNP) must include the value of all imports and exports including intermediary goods.
Intermediary goods are goods used in the production of final goods, e.g. wood used to build a house. Intermediary goods can sometimes be final goods depending what use will be given to them, e.g. a tire is an intermediary good in the production of a car but it is also a final good when you buy a new tire to replace an old tire.
With regards to the above information, there would be no sales if Tam were to be dropped. Also, there would be no cost associated with it other than $145,000 fixed manufacturing overhead.
Again, since the net loss operating loss was $55,000, the $145,000 would increase that loss by $90,000.
Product user segmentation refers to the marketing practice of dividing potential customers into segments based on the characteristics they might share, for example: shared behavior, workplace, leisure activities, hobbies, etc.
Usually the better you know your customers, the better you can divide them into segments, although one single customer may apply to all of them.
