Answer:
(A) Half-year and (D) Half-year
Explanation:
MACRS stands for Modified Accelerated Cost Recovery System and is the most commonly-used tax depreciation method .Without getting into too much detail, MACRS is accelerated depreciation that allows for a larger deduction while the asset is still new. By comparison, straight-line depreciation gives you the same deduction year after year over the asset's useful life. MACRS cannot be used for intangible property, nor can it be used to depreciate. MACRS convention determines the number of months for which you can claim depreciation during a partial year, either when you first placed the asset in service or when you disposed of it. The mid-month convention only applies to residential rental property, nonresidential real property, and railroad grading or tunnel bore. It simply means that you get a half month's worth of depreciation no matter when that asset was placed into (or taken from) service during that month, whether that was at the beginning, middle, or end of the month. The half-year convention works the same way but instead of the month it goes by the year. In other words, you'll get 6 months' depreciation if the asset was placed into service or disposed of during the year, no matter if it was in January or December.
the answer is c because the bottom line systems inc.
Answer:
Face value of bond = 100
Years of maturity = 4
Market value = 106
Coupon frequency = 2
Semi annual coupon = 12
1. Current yield = Semi-annual * Coupon frequency / Market value
Current yield = 12 * 2 / 106
Current yield = 0.2264150943396226
Current yield = 22.64%
2. YTM = 2*Rate(Years of maturity*Coupon frequency, Semi annual, - market value, FV, 0)
YTM = 2*Rate(4, 2, 12, -106, 100,0)
YTM = 0.2168
YTM = 21.68%
3. Capital yield = Current yield - YTM
Capital yield = 21.68% - 22.64%
Capital yield = -0.96%
Answer:
Its TRUE
Explanation:
Management should train employees in new skill, where Deming argued that management has the responsibility to train employees in new skills to keep pace with changes in the workplace. In addition, he believed that achieving better quality requires the commitment of everyone in the company.
