Answer: Trained incapacity
Explanation: In simple words, it refers to the idea that after gaining a certain kind of education, skill or experience etc. the level of thinking of an individual cannot go beyond a certain limit.
In the given case, the manager was the upper level employee and was not habitual to the work that was performed by the workers in the restaurant.
Therefore this position in the workplace limited his skills of performing only the managerial work.
Hence from the above we can conclude that the above case depicts trained incapacity.
Answer: $5510
Explanation:
For organizations cost up to $50,000, there'll be a deduction of $5000. The remaining non deductible expense will then be spread out for 180 months. Here, the non deductible cost will be:
= ($13200 + $7100) - $5000
= $20300 - $5000
= $15300
The capitalized cost will then be:
= $15300 / 180
= $85 per month.
Since there's an ammortization of 6 months from July, then the capitalized cost will be:
= $85 × 6
= $510
Therefore, the amount that should be deducted on its first tax return will be:
= $5000 + $510
= $5510
Answer:
Density of propane = 17.8 g/L
Propane is more priced than gasoline
Explanation:
Given:
Temperature, T = 298 K
Pressure, P = 10 bar = 0.987 × 10 = 9.87 atm
now,
Molar mass of propane, M = 44.1 g/mol
From ideal gas law
⇒ PV = nRT
here,
n is the number of moles
R is the ideal gas constant = 0.0821 L.atm/mol.K
also,
Density, D = 
or
V = 
and,
nM = mass
thus,
V = 
substituting in the ideal gas relation
we have
P = 
or
D = 
or
D = 
or
D = 17.8 g/L
Now,
1 gallon = 3.78 Liter
Therefore,
5 gallon = 5 × 3.78 Liter = 18.9 Liter
Thus,
mass of 5 gallon propane = Volume × Density
= 18.9 Liter × 17.8 g/L
= 336.42 g
or
= 0.336 kg
also it is given that Price of 5 gallon propane i.e 0.336 kg = $30
Therefore,
Price per kg = 
= $89.28
and,
Mass of 5 gallons i.e 18.9 Liter gasoline = Density × Volume
= 0.692 g/cm³ × 18.9 Liter
also,
1 L = 1000 cm³
thus,
= 0.692 g/cm³ × 18.9 × 1000 cm³
= 13078.8 g
or
= 13.078 kg
Therefore,
Price per kg of gasoline = 
= $2.29
hence, propane is more priced than gasoline
Answer: Charismatic leader
Explanation: Charismatic leaders are those leaders which gain authority due to their charisma and not on legal or traditional basis. These kinds of leaders generally inherits very effective communication skills and can persuade others due to their confidence and strict believes in morals.
Mahatma Gandhi is an example of charismatic leader.
Answer:
Record goodwill of $50,000 to be reviewed annually for impairment.
Explanation:
Given that,
Company purchased price = $650,000
Fair value of current assets = $400,000
Fair value of non-current assets = $700,000
Liabilities = $500,000
Total fair value of assets:
= Current assets + Non current assets
= $400,000 + $700,000
= $1,100,000
Net Assets (fair value):
= Total assets - Total liabilities
= $1,100,000 - $500,000
= $600,000
Therefore, the goodwill is recorded as follows:
= Purchased price of orange company - Net Assets (fair value)
= $650,000 - $600,000
= $50,000
