Answer:
Short-cut IRR = 18.75%
The company has not reached their rate of return goal on this contract and investment.
Explanation:
a) Data and Calculations:
Cost of production equipment = $500,000
Qualified investment tax credit (ITC) = 10% = $50,000 ($500,000 * 10%)
Contract period = 4 years with 4 years extension on renewal
Income tax rate for the company = 40%
Expected after-tax rate of return = 12%
Expected before-tax rate of return = 30% (12%/40%)
Annual income generated by the equipment = $150,000 for 4 years
Salvage value at the end of 4 years = $200,000
Short-cut IRR = 100%, divided by the number of years * about 75-80%
= 100%/4 * 75%
= 18.75%
These transactions would be recorded in the <span>non-cash investing and financing activities. Since this that does not directly affect the cash on hand, instead, the</span> issuance of common stock to retire long-term debt is done.
Answer:
The correct answer is D
Explanation:
Under the doctrine of the stare decisis, the court will look into the past or the similar issues in order to guide their decisions related to the issues. And the past decisions are referred or acknowledged as the precedent.
Precedent is the principle or rule which is legal and it is established or created by the decision of the court. And this decision become the authority or the example for judging or deciding the similar issues.
Therefore, in this case, the trial court when deciding upon the case of D v E, will likely to allow or permit the minor to cancel the contract or the agreement.
Nhận thức, động cơ, học tập, niềm tin và thái độ là tất cả các yếu tố tâm lý ảnh hưởng đến việc mua hàng của người tiêu dùng. Quá trình mọi người lựa chọn và giải thích thông tin để đưa ra quyết định mua hàng được gọi là nhận thức.
Explanation:
Probably the most obvious type of visual support is Microsoft PowerPoint. Best used, it can really support you for your presentation; it could have the reverse effect, but it was poorly used.
The concepts are as follows:
Do
Use a sufficiently big font (at least 20pt).
Keep your background straightforward.
If appropriate, use graphics.
Make things visual.
Use endless bullet point list slides that are all the same
Don't
You can not read it so small.
Use a picky image from the background.
The screen is white or black.
Do not over-do it – it's annoying.
Use neverending bullet point list slides that all look the same
Handouts are extremely helpful. Use a presentation if your data is too comprehensive for a slide, if you really want your spectators to have their findings fully recorded. Take into account the merits of your presentations at the start, middle and end. Given too long and a diversion they could show. Given too late, too many needless references may have been made by the audience. Provided in the midst and the viewers will read and not listen predictably. One powerful way to prevent these troubles is to give the key steps during your presentation incomplete presentations. The lost details can be highlighted vocally and your viewer can then fill up the gaps.
