Answer:
The correct answer is $17,000.
Explanation:
According to the scenario, the given data are as follows:
Bonds percent = 7%
Par value of bonds = $500,000
Market rate = 6.5%
Cash received = $505,000
So, we can calculate the amount of recorded interest for semiannual interest period by using following formula:
First we calculate the premium on bonds,
So, Premium on bonds = Cash received - Par value of bonds
= $505,000 - $500,000
= $5,000
So, straight line amortization = Premium on bonds ÷ years
= $5,000 ÷ 5
= $1,000
So, Amount of interest expense for first semiannual is as follows:
Amount of interest = ( Par value of bonds × Bonds percent ) ÷ 2 - (straight line amortization ÷ 2)
= ( $500,000 × 7% ) ÷ 2 - ( $1,000 ÷ 2 )
= $17,500 - $500
= $17,000.
Answer:
the right answer is A.
Explanation:
because Those responsible for ensuring the health and safety of their workers are the professionals who study the regulation of these standards
Parametric estimation is a techniques that uses a statistical relationship to calculate cost or duration based on historical data and other project parameters
Parametric estimation is a quantitative method (statisitical relationship) used to estimate the project cost, resources, and duration based on historical data and other project parameters.
Parametric estimation models are used when:
- There is precedent
- The model is a unit hence can be scaled up
- The parameters required are easily quantifiable
While the other options of this question is incorrect because:
b. grass roots estimating
Cost estimation done by the individuals who will be performing the task being estimated.
c. empirical estimating
Estimation method in which the data is obtained using empirical formulas. It is usually based on an amalgamation of historical data, assumptions, guesses, and personal experience.
d. analogous estimating
Also called top-down estimating, this is a technique that involves comparing previous projects, personal experiences and cursory cross-referencing observed costs to estimate time resources required. This technique is most useful in the absence of quantifiable data.
You can learn more about project estimation at
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