When designing a building an architect consider following things;
<span>The site or place where the building is going to be constructed, second thing he considered is engineering, another thing he considered while designing is the needs of the user and the materials which are going to be used in constructing a building.</span>
        
             
        
        
        
Answer:
The revenue recognition principle
Explanation:
The revenue recognition principle states that revenue should be recorded when services have been performed or products have been delivered to customers and  not when cash is received for the service rendered
For example, if a supplier delivers 10,000 worth of goods to consumers in November and is paid for the goods in December. Revenue should be recognised in November and not December.
 
        
             
        
        
        
Answer:
the minimum price it should charge is $40 per unit.
Explanation:
Minimum Transfer Price = Variable Costs - Internal Savings + Opportunity Cost
<em>Note :  Division A has capacity available to meet B's requirements therefore there is no opportunity cost</em>.
There are Internal savings of $5 as A's variable costs will be $5 less per unit.
Minimum Transfer Price = $45 - $5
                                         = $40 
 
        
             
        
        
        
Answer: Consultants
Explanation: They give their ideas and the company works according to that. If the company managers take decisions that suits them the employees and owners will adhere but the consultants might turn it down which affects the company immensely.