Answer:
Option (B) is correct.
Explanation:
Depreciable base = Cost - Residual Value
= $190,000 - $10,000
= $180,000
Usage = 75,000 bolts
= $2.40
For Year 1:
Book value = $190,000
Usage = 15,000 bolts
Depreciation expense = Usage × Depreciation bolt
= 15,000 × $2.40
= $36,000
Ending Book Value = Book value - Depreciation expense
= $190,000 - $36,000
= $154,000
Accumulated Depreciation = $36,000
For Year 2:
Book value = $154,000
Usage = 19,000 units
Depreciation expense = Usage × Depreciation bolt
= 19,000 × $2.40
= $45,600
Ending Book Value = Book value - Depreciation expense
= $154,000 - $45,600
= $108,400
Accumulated Depreciation = Depreciation expense Year 1 + Depreciation expense Year 2
= $36,000 + $45,600
= $81,600
The answer is copyright laws. It is because the copyright laws is where a creator is somewhat protected his or her properties such as works, articles, artworks and people who used his or her works without his or her permission will be held liable.
Experienced project managers know that many things can go wrong in projects, regardless of how successfully the work is planned and executed. Component or full-project failures, when they do occur, can often be traced to a poorly developed or nonexistent WBS. A poorly constructed WBS can result in adverse project outcomes including ongoing, repeated project re-plans and extensions, unclear work assignments, scope creep or unmanageable, frequently changing scope, budget overrun, missed deadlines, and unusable new products or delivered features.
The WBS is a foundational building block to initiating, planning, executing, and monitoring and controlling processes that are used to manage projects as they are described in the PMBOK® Guide—Third Edition (PMI, 2004). Typical examples of the contribution that the WBS makes to other processes are described and elaborated in the Practice Standard for Work Breakdown Structures–Second Edition (PMI, 2006).
Answer:
Approximate rate of return will be 9 %
Explanation:
We have given a stock is purchased on January 1 of cost $4.35
And sold at the same year on December 31
We have to find the rate of return
Rate of return will be equal to = 9%
So approximate rate of return will be 9 %