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3 years ago

Difference between primary and secondary catering

Business

1 answer:

VARVARA [1.3K]3 years ago

6 0

Answer:

Primary Catering: Establishment such as hotels, restaurant and fast food outlet, which are primary catering. Secondary Catering: In this catering establishment the provision of food & beverage is a part of another business such as welfare catering and industrial catering.

Explanation:

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On September 30, 2021, Athens Software began developing a software program to shield personal computers from malware and spyware

xxMikexx [17]

Answer:

1. Prepare the journal entries to record the development costs in 2021 and 2022. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

December 31, 2021

Dr Research and development expenses 2,300,000

Cr Cash 2,300,000

February 28, 2022

Dr Research and development expenses 900,000

Cr Cash 900,000

April 30, 2022

Dr Software development 500,000

Cr Cash 500,000

2. Calculate the required amortization for 2022. (Enter your answer in whole dollars.)

$66,667 (8 months, from May to December)

Explanation:

development costs:

September 30, 2021 to December 31, 2021 = $2,300,000

January 1, 2022 to February 28, 2022 = $900,000

R&D costs that must be expensed = $3,200,000

R&D costs that can be capitalized (after technological feasibility is obtained) = $500,000

Software developing companies can capitalize costs incurred after technological feasibility but before the software is launched.

Capitalized costs can be amortized over 60 months:

$500,000 x 8/60 = $66,666.67

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3 years ago

Theâ€‹ ________ approach recognizes that both financial and operational performance measures should be considered when evaluatin

Reil [10]

Answer:

The correct answer is balanced scorecard.

Explanation:

The concept of balanced scorecard came from the idea of looking at the strategic measures in addition to financial performance of an organization in order to have an holistic view of the organization's performance. It is also a strategic tool used in setting key performance indicators (KPIs) for organizations.

The balanced scorecard is used to:

set an organization goals, strategic intent and objectives
tailor the daily work performance towards strategic targets of the organization
design and delivery of projects, goods and services
then, set performance measurement

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3 years ago

You are evaluating two different silicon wafer milling machines. The Techron I costs $276,000, has a three-year life, and has pr

kramer

Answer:

Techron I

-$154,842

Techron II

-$144,981

Explanation:

Techron I

Cash Flow From Year 1 to Year 3

Pretax operating costs ($75,000)

Depreciation ($276,000 / 3) ($92,000)

Profit before tax ($167,000)

Tax (21% x $167,000) $35,070

Profit after tax ($131,930)

Add back Depreciation $92,000

Cash Flow after tax ($39,930)

Terminal Value = Salvage value - Tax = $52,000 - ($52,000 x 21%) = $41,080

NPV = ($276,000) + [ (39,930) x (1+12%)^-1] + [ (39,930) x (1+12%)^-2] + [ (39,930) x (1+12%)^-3] = ($276,000) + ($35,652) + ($31,832) + ($28,421) = ($371,905)

EAC = NPV/(1-(1+r)^-n)/r

EAC = -371,905 / ( 1 - ( 1 + 12% )^-3/12% = -$154,842

Techron II

Cash Flow From Year 1 to Year 3

Pretax operating costs ($48,000)

Depreciation ($480,000 / 5) ($96,000)

Profit before tax ($144,000)

Tax (21% x $167,000) $30,240

Profit after tax ($113,760)

Add back Depreciation $96,000

Cash Flow after tax ($17,746)

Terminal Value = Salvage value - Tax = $52,000 - ($52,000 x 21%) = $41,080

NPV = ($480,000) + [ (17,746) x (1+12%)^-1] + [ (17,746) x (1+12%)^-2] + [ (17,746) x (1+12%)^-3] = ($480,000) + ($15,845) + ($14,147) + ($12631) = ($522,623)

EAC = NPV/(1-(1+r)^-n)/r

EAC = -522,623 / ( 1 - ( 1 + 12% )^-5/12% = -$144,981

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3 years ago

An advertiser wants to create ads that target potential customers in california. which targeting method should this advertiser u

PolarNik [594]

I believe the answer is Location Targeting.
Location targeting help advertisers to provide appropriate advertising that is relevant to the people that live in a certain location.
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Norma-Jean [14]

The answer is green house.

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Difference between primary and secondary catering​

Difference between primary and secondary catering