Answer:
The answer is B.
Explanation:
Available-for-sale is an equity or debt instrument that is not held to maturity. They are held for the purposes of trading or selling before its maturity. Businesses look for active buyers. They are being reported at their fair value.
If the fair value of this security (available-for-sale instrument) increases, the carrying amount is debited and changes in fair value in shareholders' equity is credited. If the fair value of the investments decreases, the carrying amount is debited and changes in fair value in shareholders' equity is debited.
Therefore, the loss of $2,000 is an adjustment in stockholders' equity on the balance sheet.
Answer:
$ 8.9
Explanation:
Given:
Direct materials cost = $ 10.90
Direct labor = $ 14.90
Variable overhead cost = $ 3.90
Fixed overhead cost = $ 8.90
Selling price offered for the product = $ 38.60
Net incremental cost = Offered selling price - ( Direct materials cost + Direct labor + Variable overhead cost )
The fixed cost is not included because, it will be incurred whether the offer is accepted or not.
therefore,
Net incremental cost = $ 38.60 - ( $ 10.90 + $ 14.90 + $ 3.90 )
or
The net incremental cost = $ 8.9
Answer:
Operating profit margin = 25.71%
Explanation:
Amount of return on asset = Rate of return x Asset value
Amount of return on asset = 15% x $300,000,000
Amount of return on asset = $45,000,000
Operating profit margin = Amount of return on asset / Sales
Operating profit margin = $45,000,000 / $175,000,000
Operating profit margin = 0.257143
Operating profit margin = 25.71%
Answer:
The three sites that are listed as sensitive sites in the location and transportation (LT) category that should be built on are;
1. Wetlands
2. Prime farmland
3. Flood plains
Explanation:
The location and transportation category of credits is based on where the project is located and the accessibility to public transport. Accessibility is looked at in terms of how flexible the area fits in with different modes of public transport. Either by bus, or by train. These credits are awarded based on a number of factors that promotes environmental conservation, accessibility to public transport, and even public parks. The main goal of having this kind of rating systems is in to encourage green building systems. For example, by making public transport easily accessible to the public, the need for personal cars is greatly reduces. This in turn reduces the level of carbon emissions from the cars.
An attempt has also been made to protect building in sensitive locations like;
a. Wetlands: a wetland is distinct area where that is seasonally or permanently flooded with water. Building in such areas should be limited since the water is essential for human survival. Water in such areas also supports various Eco-systems and thus should not be tampered with. Building near wetlands also promotes pollution and thus should be avoided.
b. Prime farmland: this is a designated place by the United States department of agriculture that has the best physical and chemical environmental conditions for agricultural activities. They also need to be protected.
c. Floodplains: this is a low-lying area that forms part of a river basin where the river stretches out across the banks during flooding. Building in such areas should be prohibited since they can cause collapse and loss of lives. Buildings in such areas are also prone to pollution and thus should be avoided.
The catalogue used by Pasties Inc is an example of an advertisement, not an offer.
<h3>What is an
advertisement?</h3>
This means the promotion of a product to a target audience in order to attract interest, engagement and sales.
Here, the catalogue used by Pasties Inc is an example of an advertisement, not an offer.
Therefore, the Option B is correct.
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