Answer:
$133,600
Explanation:
Straight line depreciation expense = (cost of asset - salvage value) / number of year
Cost of asset = $340,000 + $14,000 + $40,000 = $394,000
($394,000 - $60,000) / 5 = $66,800
The amount of accumulated depreciation at December 31, 2018 = $66,800 x 2 = $133,600
Answer:
d. pre-acquisition market value of the target company.
Explanation:
An acquisition premium is the amount by which the price offered for an existing business exceeds the pre-acquisition market value of the target company.
An acquisition premium gives the difference between the actual amount of money paid in acquiring a target firm and the estimated real value of obtaining the firm before the acquisition.
Acquisition premium are usually recorded on the balance sheet as "goodwill."
Explanation:
Journal entries are used by Accountants to post transactions into the respective General Ledger of a business.
It typically shows a debit side which records increase to expenses or Assets, it also could be a reduction to Income or Liabilities (if it is an adjustment Journal). And it also shows a credit side which records an increase to Income or Liability, it could also be a reduction to expense or Asset (if it's an adjustment journal)
Answer:
c) finish-to-start; start-to-start
Explanation:
Project dependencies are the time relationships between a predecessor and a successor in project management. In other words, these dependencies describe which activity among the two needs to start earlier or later and when it needs to start or finish compared to the other one.
The most common type of dependency in all projects (no matter the nature or industry) is the finish-to-start one, where the activity A needs to be completed before activity B starts, e.g. base nail polish has to be put before the top coat gets put on the nails.
The second most common type of dependency is the<em> start-to-star</em>t one, where two activities need to start at the same time. This is common for activities where synchronization is paramount.
Answer:
The correct answer is option C.
Explanation:
The decision-making process followed by consumers assumes that consumers are rational beings who are trying to maximize their satisfaction using their limited income.
So these consumers will consume the good or combination of goods that maximize their total utility derived from the consumption of these goods.
The consumers have limited income, they are aware of the marginal utility they derive from the consumption of an additional unit and they are also able to rank their preferences.
