A. We divide 158.000 by 8 to get the amount per year
158.000/8= 19.750
Amortization expense (Db) 19.750
Accumulated amortization (Cr) 19.750
B. On the balance sheet at the end of the first year, we would subtract those 19.750 to the gross value of the patent and the value of the patent would be
158.000 - 19.750 = 138.250
<u><em>Net carrying amount of the patent:</em></u><em> 138.250</em>
The International Monetary Fund (IMF) and the World Bank (WB) offer loans (structural adjustment loans; SALs) to nations that are going through economic crises.
Option D : privatize state-owned enterprises
<h3>What is Structural adjustment?</h3>
To qualify for a loan from the World Bank or the International Monetary Fund, a nation must implement a set of economic reforms known as a structural adjustment.
Economic policies like lowering government spending, promoting free trade, and others are frequently included in structural adjustments.
Structure changes are often referred to as free market reforms, and they are approved if it is believed that they will increase the competitiveness and economic growth of the target country.
Conditions have long been attached to loans made by the World Bank and International Monetary Fund (IMF), two Bretton Woods organizations that were founded in the 1940s.
However, there was a concerted effort in the 1980s to use lending to poor countries experiencing crises as a platform for reform.
To Learn more About Structural adjustment refer to :
Akram owns a small farm.He employs 80 workers in the field and has recently hired a manager to help him manage the farm. The income of the business varies greatly during the year. The farm makes a small profit but Akram is ambitious. He wants to take over a neighbors farm and increase the range of crops he sells. He thinks that he needs long-term finance and plans to take out bank loan to pay for the takeover. He has already borrowed money to buy a new tractor. A friend has advised him to form a company and sell shares.
Requirement. Identity two types of short-term finance Akram could use when the farm income is low
Answer with its Explanation:
The two types of short term finances are as under:
Merchant Cash Advance: It is also known as supplier payables but in fact it is actually an cash advance by supplier to promote its sales by allowing credit for a short term. It doesn't what level of profits the company is earning, the supplier always allow small period for payment of its goods.
Invoice Financing: It helps the company borrow money from money lenders (mostly banks) against the debtors accounts. This is usually a short term loan with option to expand both time and money if the company has proven to growth and better credit control. The invoice finacing doesn't effect the borrowings in short term if the business profits are low because for qualifying for such loan the company must have better cash postion. Though higher profits might help in securing the short term loan by using invoice financing but cash generation is the key requirement here.
The characteristics is its divisibility: money can be divided into smaller parts and the sum of those parts has the same value as the original money. Here we see that different people have the same amount of money in different forms.
Other characteristics of money are its durability, transportability and the resistance to being faked.
A data analyst of a construction company chooses to analyze the historical data as the construction project is for a very short time period.
<h3>What is a construction company?</h3>
A construction company is an entity that takes on construction projects of making buildings, towers, bridges, flyovers, etc.
When the construction project is for a short duration, then the data analyst decides to analyze the historical data, that is, the data that is based on past figures and has not been affected by any market fluctuations. It helps the data analyst to make a report in a quick manner without any kind of further delay.
Therefore, the historical data can be studied by a data analyst where the construction project is completed in a short span of time.
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