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Accounting rate of return, also known as the Average rate of return, or ARR is a financial ratio used in capital budgeting. The ratio does not take into account the concept of time value of money. ARR calculates the return, generated from net income of the proposed capital investment. The ARR is a percentage return. Say, if ARR = 7%, then it means that the project is expected to earn seven cents out of each dollar invested (yearly). If the ARR is equal to or greater than the required rate of return, the project is acceptable. If it is less than the desired rate, it should be rejected. When comparing investments, the higher the ARR, the more attractive the investment. More than half of large firms calculate ARR when appraising projects.
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They dont cost like a thousand dollars.
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Date Account Title Debit Credit
31 Dec. Pension Expense $122,600
Unfunded pension liability $122,600
(To record the quarterly pension cost)
15 Jan. Unfunded pension liability $122,600
Cash $122,600
(To record the payment of accrued pension liability)
Genetic components for eating disorders account for 40 to 60 percent of the risk for anorexia.
Anorexia means a loss or lack appetite for food or total aversion to food, it is a psychological and life-threatening disorder that goes well beyond out-of-control dieting.
Sorry don't know the answer but keep up the good work
