They belong to the tenant because they are trade fixtures.
Explanation:
Unless perhaps the Landlord requests to buy them from the tenant after the term of service.
Moreover because they are trade fixtures it is unlikely to be used by the next tenant after the current tenant's term ends which makes it impossible to be considered as improvement.
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Answer:
Indirect Method
a. Accounts payable increase or decrease
d. Accounts receivable increase or decrease.
<em>The above are both used in the Indirect method and fall under Cashflow from Operating activities. </em>
Direct Method
b. Payments to employees
c. Cash collections from customers
e. Payments to suppliers
<em>The direct method involves the above and they all fall under Cash generated from operations. </em>
Sonar signals allow oceanographers to determine ocean depth.
