Answer:
It's fair value at the date of the transfer
Explanation:
Transfers of securities between categories of investments should be accounted for at FAIR VALUE, with unrealized holding gains or losses treated in accordance with the nature of the transfer.
Available-for-sale securities are reported at fair value; changes in value between accounting periods are included in accumulated other comprehensive income in the equity section of the balance sheet.
The fair value option gives companies the option to report most financial instruments at fair value with all gains and losses related to changes in fair value reported in the income statement.
Answer:
The cattle industry began in the far west and furnished the great plain areas with livestock. The cattle industry progressively lost its relevance because of the excessive westward expansion, resulting in competition for the industry. There was too much cattle, but not enough food and land to sustain such great populations of livestock.
Answer:
Break Even Point
In Units = 2,000 units
In value = $80,000
Explanation:
Break even Point = 
When we use contribution per unit, we get the break even point in units sales.
When we use the contribution margin as a percentage of sales we get break even sales in value.
Contribution per unit = $20
Contribution margin in percentage = $20/$40 = 50%
Therefore, Break even Point in units = 
Break even units = 2,000
Break Even Point in value = 
Sales to be made in value at break even = $80,000
Answer:
Price elasticity
Explanation:
Price elasticity -
It refers to the extent to which the demand or desire for something alters with the fluctuation in the price , is referred to as price elasticity .
As if the price of some commodity goes up , people tends to not buy the thing any more and tries to finds it cheaper alternative .
And , as the price reduces , people tries to buy the specific goods and service .
Hence , from the given scenario of the question ,
The correct answer is price elasticity .