Answer:
A liability account in the balance sheet.
Explanation:
When rent is collected in advance, the entries required to be recognized at the point of collection is as follows;
Debit Cash account
Credit Unearned/Deferred rental revenue
The cash account is an asset while the Unearned/Deferred rental revenue is a liability account.
As such, the collection of rent in advance is A liability account in the balance sheet.
Answer: centralization
Explanation:
When the decisions of a company are very risky and low-level managers lack decision-making skills, the company will tend to centralize.
Centralization is simply when an organizational activities especially those that has to do with decision making, planning, framing policies and strategies are all concentrated in a particular location group.
Answer:
NPV = $13.9m
NPV = $11.05m (if conducts customer segment research)
Explanation:
DATA
Successfull probability = 60%
Unsuccessful probability = 40%
Initial selling = $19.1m
Unsuccessful present value = $6.1 m
Research cost = $1.14m
Discount rate = 14%
Solution ( NPV If the firm goes to market immediately)
NPV = (Successful probability x initial selling) + (Unsuccessful probability x Unsuccessful present value)
NPV = (60% x $19.1m) + ( 40% x $6.1 m)
NPV = $11.46m + $2.44m
NPV = $13.9m
Solution (NPV if the firm conducts customer segment research)
NPV = ((Successful probability x initial selling) + (Unsuccessful probability x Unsuccessful present value)/1+discount rate ) - research cost
NPV = 
NPV = $12.19m - $1.14m
NPV = $11.05m
Note: We can calculate NPV if the firm conducts customer segment research by dividing NPV calculated above by (1+discount rate) and research cost is deducted from the whole.
Answer:
C. weighted center of gravity method
Explanation:
Based on the information provided it seems that the term that is being mentioned is known as the weighted center of gravity method. This method is an approach that analyzes data in order to choose a single geographical coordinate for a single new facility that will minimize costs greatly as opposed to other possible locations.
Answer:
Date cash flow interest expense principal paid book value
D- 2022 282,000 0 0 282,000
D- 2023 -47,000 28,200 18,800 263,200
D- 2024 -47,000 26,320 20,680 242,520
Interest expense during first year = $282,000 x 10% = $28,200
Interest expense during second year = $263,200 x 10% = $26,320
