Answer:
The correct answer is False.
Explanation:
If the contribution is for the subsequent acquisition of assets, in the same way as in the previous point it is carried as deferred income and amortized in line with the depreciation of the acquired asset, as amortization of deferred contributions.
Permanently restricted contributions are taken to this category in net assets and correspond to those that are represented in assets that must be kept in perpetuity.
Unrestricted contributions used in the year are taken directly to income; if they are not used in the year they are taken as part of the net assets without restrictions.
If the board of directors or equivalent body decides to allocate an unrestricted contribution item for a special purpose, it is carried as an internally restricted net asset.
Contributions with temporary restrictions are carried as part of the temporarily restricted net asset.
Answer:
Master limited partnership.
Explanation:
Master limited partnership is also called publicly traded partnership and is a publicly traded entity that is taxed as a partnership.
There is a combination of tax advantage of a partnership and the ability of the form to get funding by issuing securities.
To get tax benefits the business should generate at least 90% of their profit from qualified processes such as processing, production, storage, transportation, and real property rents.
Beck was given several hundred shares of stock in the firm, and was officially made a partner. The firm's accountant explained that the company paid taxes the same way as regular partnerships, by passing the profits through to each partner. Beck could purchase more shares of the company on a public stock exchange, as long as someone was willing to sell his/her shares.
This is a master limited partnership.
Answer:
The correct answer is supply side; demand side; prices; real GDP.
Explanation:
An isoquarant curve is a graphic representation that shows the infinite combinations of two factors with which the same amount of product can be obtained.
Normally these two factors of production are usually capital and labor, but any other factor could be used. For the article we will say factor "a" and factor "b". The combinations of factors that produce the same amount of product and are indifferent to the producer are in the same isoquarant curve. When we add more quantity of one factor without reducing the other, we will have a higher isoquanta curve.
Answer:
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Explanation:
Answer:
The amount of the impairment loss that should be recognized is:
$20,000.
Explanation:
a) Data and Calculations:
Undiscounted cash flows = $95,000
Carrying value = $100,000
Fair value = 80,000
Impairment loss = $20,000
b) Impairment loss for the asset group is the difference between the fair value and the carrying value. It is recognized when the fair value declines from the carrying value. This implies that the calculation to determine the impairment loss is achieved by deducting the fair value from the carrying value.
