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mrs_skeptik [129]
2 years ago
5

United Technologies is a good example of a​ ________ strategy because it uses individual or separate family brand​ names, includ

ing Otis​ elevators, Carrier heaters and air​ conditioners, Hamilton Sundstrand aerospace and​ industrial, and Sikorsky helicopters.
a. branded house
b. sub-brand
c. umbrella branding
d. category extension
e. house of brands
Business
1 answer:
Andrew [12]2 years ago
8 0

Answer:

e. house of brands

Explanation:

House of brands is when a company has many brands. Each one is independent, with its own target audience. They each communicate a unique brand value to customers.

United Technologies has adopted this strategy by developing various brands: Otis Elevators, Carrier Heaters and Air-conditioners, Sundstrand Aerospace, and Sikorsky Helicopters.

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An asset was acquired on September 30, 2021, for $104,000 with an estimated five-year life and $25,000 residual value. The compa
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Answer:

There is a loss on disposal of $80

Explanation:

The double declining rate method of depreciation is an accelerated form of charging depreciation on an asset. It charges higher depreciation in the earlier years and lower depreciation in the later years of the useful life of the asset. the formula for double declining balance depreciation per year is,

Depreciation expense = 2 * [ (Cost - Accumulated depreciation) / estimated useful life of the asset ]

The depreciation expense per year on this asset is,

Depreciation expense = 2 * [(104000 - 0) / 5]

Depreciation expense for the 1 year(2021) = $41600

As the asset was purchased in September, we will charge a depreciation expense of 4 months.

Depreciation expense for 2021 = 31600 * 4/12   = $13866.67

Accumulated depreciation at the end of 2021 = $13866.67

Depreciation expense for 2nd year (2022) = 2 * [(104000 - 13866.67) / 5]

Depreciation expense for 2nd year (2022) = $36053.33

Accumulated depreciation at the end of 2022 = 13866.67 + 36053.33

Accumulated depreciation at the end of 2022 = $49920

To calculate the gain or loss on disposal, we need to determine the Net Book value of the asset at the end of 2022 and compare it with the cash received from the sale. If the cash received is more than the Net Book Value, there is a gain on disposal and if the cash received is less than the Net Book Value, there is a loss on disposal.

Net Book value at the end of 2022 = 104000 - 49920   = $54080

Loss on disposal = 54000 - 54080  =  - $80 (loss on disposal)

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