Answer:
E) A and B only.
- A. Identifying the qualifying expenditures that lead to the creation of the intellectual property.
- B. Deciding how broadly or narrowly to define the concept of intellectual property.
Explanation:
The problem with valuating intellectual property is not what the intellectual property is worth once it is completed (e.g. patent), the real challenge is to properly identify the costs of developing the intellectual property. Research and development costs are usually reported as expenses for this same reason.
Another problem is to really define what can be considered intellectual property and specially what intellectual property should be assigned value. A trademark is an intellectual property, but most trademarks are really worthless, but some like Apple or Coca Cola are worth millions.
Answer:
Date of issuance of rights - No
Date of exercise of the rights - Yes
Explanation:
The distribution of stock rights to existing common stockholders will increase paid-in capital at the date of exercise of the rights.
Actually, Paid in capital increases whenever funds are received. This means on the day the rights are exercised and not when the rights are issued.
Question: Supermarkets often offer a great deal on milk, beef,
or eggs to get customers into their stores, knowing many customers will then
purchase other items that have higher markups for the store. These supermarkets
are using a _______________ pricing tactic.
The answer of the question: The supermarkets are using a
leader pricing tactic.
Answer:
Option B ⇒ The annual interest rate on Note A is 9.35% .
Explanation:
Note B has an accrued interest for six months during 2013: $220,000 x .08 x 6/12 = $8,800.
The remainder of the accrued interest, $7,200 ($16,000 - $8,800) was from Note A, which was held for seven months in 2013.
Therefore, we have the following: $132,000 x annual interest rate x 7/12 = $7,200.
Thus, the annual interest rate on Note A would be ($7,200/132,000) x 12/7 = 9.35%.
Option B ⇒ 9.35% is the correct answer.
Answer:
a) true
Explanation:
There are basically two types of integration which are categorized below:
1. Horizontal integration
2. Vertical integration
In horizontal integration, the company acquired another company that is doing the same type of business whereas, in the vertical integration, the company acquires another company supply chain i.e from raw material, manufacturing, distribution, retail and after-sale services.
