Answer:
A. Patent = 28000 / 7 years = 4000
B. Goodwill = Indefinite life, so amortization is zero
C. Leasehold improvements = Construction is done on 31 December hence no depreciation for the current year
D. Ordinary repairs and maintenance = Revenue expenditure, so no depreciation
E. Machine A = Already recorded depreciation So no additional depredation as it is sold
F. Machine B (31000 - 7000) / 15 year = 1600
A business excludes money paid as salaries or wages to employees from operating surplus.
Answer: Human factor research
Explanation:
From the question, we are informed that a manager of a bank branch is concerned about the number of mistakes the tellers were making, so he started manipulating different aspects of the environment in the bank to see what effect each has on the tellers' performance.
We are further told that he examined factors such as the lighting, temperature, and the volume of the music playing in the bank.
He's using the human factor research approach. Here, the capabilities of human beings are determined through strength, vision, flexibility etc.
Answer: a. Railroad loading
Explanation:
This question relates to the BCG matrix which allows a company with multiple divisions to know how to deal with its various divisions based on their growth rate and market share.
The question specifically relates to a matrix called "Cash cows". Cash cows are divisions that have a significant market share but a low growth rate. These divisions are stable and bring more money into the company than they cost to run.
This allows us to take profits from them and invest in other. The Railroad loading controls a significant market share of 75% but has a low growth rate so is a Cash cow.
