Research and development expenses, since these costs are intended to spur future growth, they should be considered capital expenses.
The term "expenditure on research and development" (R&D) refers to all costs associated with conducting research at colleges, universities, and other institutions of higher learning, whether those costs are covered by general institutional funds, specific grants, or contracts with public or private sponsors. Nearly US$ 1.7 trillion has been spent globally on research and development, which is a record high. Approximately 10 nations receive 80% of the money spent on expenditure on research and development. Countries have committed to significantly boosting public and corporate R&D spending as well as the number of researchers by 2030 as part of the Sustainable Development Goals (SDGs). The total amount spent on R&D, and expenditure on research and development in the US was $607.5 billion.
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Answer:
prenuptial agreement
Explanation:
A prenuptial agreement or prenuo is one that is created between two people before marriage. A prenuo lists all the properties owned by each individual and action to be taken as regards ownership after the marriage.
Prenuptial agreement has been used by parties that are wealthy in marriages to protect their wealth from spouses that may take advantage of them and obtain their wealth after a divorce. For example a person may say his spouse is not entitled to ownership of his property after marriage.
Since the increasing level of government transfers only transfers the wealth without actual creation of goods/services, Higher taxes may be necessary to finance increased transfer payments, leading to a reduction in hours worked because of a decrease in the reward for productive activity. Not only that, <span>.Greater transfer activity diverts productive resources into rent-seeking activity</span>
Answer: $4.34
Explanation:
The net income for diluted earnings per share will be calculated as:
Net income: $2,500,000
Less: preferred dividend: $300,000
= $2,200,000
To calculate the number of shares goes thus:
Total shares of stock options = 10,000 × 20 = 200,000 shares
Proceeds = 200,000 × $29
= $580,000
Shares of treasury stock will be:
= $580,000/$30
= 193,333 shares
Net shares added will be:
= 200000 - 193333
= 6667
Tge total shares for the diluted earnings per share will now be:
= 500,000 + 6667
= 506,667
The diluted earnings per share:
= $2,200,000/506667
= $4.34
Answer:a.Total manufacturing costs for Job 313 =$52,500
Unit Product Cost for Job 313=$30
Explanation:
Total manufacturing costs=Direct materials+Direct labor costs+Overhead costs
But Overhead cost =115% of direct labor cost
= 115% x $10,600
=$12,190
Total manufacturing costs =$29,710 + $10,600+$12,190
=$52,500
Unit Product Cost=Total Manufacturing costs/ Total Number of Units Produced =$52,500 /1,750 units
=$30
