Efectos del endeudamiento sobre la estructura del capital de una empresa

Sheffield Laboratories holds a valuable patent (No. 758-6002-1A) on a precipitator that prevents certain types of air pollution.

vlabodo [156]

Answer:

SHEFFIELD LABORATORY

PATENT (NO. 78-6002-1A)

Carrying value as at Dec 31

2011 2015 2018

Cost $182,300 $349,000 $385,000

Amortization (10,724) (79,433) (142,403)

171,576 269,567 242,597

Cost

As at 31 Dec 2011

Design and construction of a prototype $89,000

Testing of models 40,600

Fees paid engineers and lawyers to prepare application 52,700

$182,300

As at 31 Dec 2012

Cost as at Jan 1, 2012 $182,300

Additional cost during the year:

Engineering activity necessary to advance. $84,500

$266,800

As at 31 Dec 2013

Cost as at Jan 1, 2013 $266,800

Additional cost during the year:

legal fee paid $40600

$307,400

As at 31 Dec 2014

Cost as at Jan 1, 2013 $307,400

Additional cost during the year:

Research aimed at modifying the design $41,600

$349,000

As at 31 Dec 2018

Cost as at Jan 1, 2018 $349,000

Additional cost during the year:

legal fee paid in unseccesful patent infrigement. $36,000

$385,000

Amortization for the year

Dec 31 2011 $182,300/17 = $10,724

Dec 31 2012

182,300/17 10,724

84,500/0 -

10,724

Dec 31 , 2013 :

$182,300/17 = $10,724

84,500/16 = 5,281

40,600/0 = -

16,005

Dec 31 2014 =

$182,300/17 = $10,724

84,500/16 = 5,281

40,600/16 = 2,538

41,600/17 = 2,447

20,990

Dec 31 2018 =

$182,300/17 = $10,724

84,500/16 = 5,281

40,600/16 = 2,538

41,600/17 = 2,447

36,000/0 = -

20,990

Explanation:

5 0

4 years ago

A company estimates the following manufacturing costs for the next period: direct labor, $500,000; direct materials, $181,000; a

Alex_Xolod [135]

Answer:

1) 24.4%

2) 67.4%

Explanation:

The basis on which overheads are to be applied is considered under 'denominator' value.

1)

Numerator = Estimated factory $122,000

Denominator = Direct Labor $500,000

Overhead Rate = 122,000 / 500,000 = 0.244 ==> 24.4%

2)

Numerator = Estimated factory overhead $122,000

Denominator = Direct Material $181,000

Overhead Rate = 122,000 / 181,000 = 0.674 ==> 67.4%

3 0

3 years ago

Suppose a coworker just brought you a union leaflet urging employees to sign an authorization card. What questions would you ask

jeyben [28]

Answer:

If a coworker just brought you a union leaflet urging employees to sign an authorization card, the questions needed to ask him will be:

1. How the authorization card work.

2. What does it necessarily mean if one signs the authorization card

3. The next steps after signing the authorization card and what to expect as the end result.

4. If signing the card automatically makes one to become a member of the union.

8 0

3 years ago

Cardboard is an example of which type of economic resource?

blsea [12.9K]

<h3>Answer;</h3>

A capital resource

<h3>Explanation;</h3>

Economic resources are the factors used in producing goods or providing services. That is, they are the inputs that are used to create things or help an individual to provide services.
Economic resources can be divided into human resources, such as labor and management, and nonhuman resources, such as land, capital goods, financial resources, and technology. There are four types, namely; capital, labor, land, and entrepreneurship.
Capital resources are those resources that are used to manufacture other goods and services in future.

3 0

3 years ago

Using the aging method of accounts receivable method, $5,000 of the company's Accounts Receivable are estimated to be uncollecti

romanna [79]

Answer:

The answer is A.

Explanation:

Closing/Ending balance in Allowance for Doubtful Accounts = Unadjusted credit (debit) balance in Allowance for Doubtful Accounts + Bad Debt Expense

To get Bad Debt Expense, we re-write the formula:.

Closing/Ending balance in Allowance for Doubtful Accounts − Unadjusted ending credit (debit) balance in Allowance for Doubtful Accounts

Ending/Closing method balance in allowance for doubtful debt= $5,000

Unadjusted ending credit (debit) balance in Allowance for Doubtful Accounts =$500

So we have:

= $5,000 − $500

= $4,500

6 0

3 years ago

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