Answer:
Betty runs a boutique. She buys semi-automatic sewing machines for her tailors because she cannot afford the fully automatic ones. This scenario best illustrates the concept of
counterconditioning
maximizing
satisfying
overregularizing
Explanation:
Counterconditioning is functional analytic principle that is part of behavior analysis, and involves the conditioning of an unwanted behavior or response to a stimulus into a wanted behavior or response by the association of positive actions with the stimulus.
Maximizing the workload, within the resources that she has, and not overburdening herself.
overregularizing each and every step that she takes as her business is young.
Answer:
No impairment loss would be reported
Explanation:
The computation is shown below;
Impairment loss = carrying value - recoverable amount
Where,
The recoverable amount would be the higher amount of fair market value and value in use
So the recoverable amount would be $2,545,000
Now the impairment loss is
= $2,500,000 - $2,545,000
= -$45,000
Since the impairment loss comes in negative so no impairment would be recorded
Answer:
$2,217,777.78
Explanation:
The computation is shown below:
The accumulated depreciation amount till 31 Dec 2013
= ($2,800,000 - $180,000) ÷ 9 × 2
= $582,222.22
Now the expenses recorded as the purchase is $2,800,000
so,
The Retained earnings understated by
= $2,800,000 - $582,222.22
= $2,217,777.78
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