Answer:
Finance Lease Yes Operating Lease Yes
Explanation:
The lease payments present value should be used for measuring the liability under a capital lease. In the case of the operating lease, the liability when occured at the time when the rent expense should be recorded but not be paid. In addition to this, it is recorded at the actual value of cash that should be paid not the present value
Therefore the first option is correct
Answer:
$50,000
Explanation:
Calculation to determine the amount of the loss on sale of receivables that CarsRUs would recognize at the sale of its receivables
Using this formula
Loss on sale of receivables=[(Recourse Accounts receivable*Finance fee charges)+Estimated recourse liability]
Let plug in the formula
Loss on sale of receivables=(3%*$800,000)+$26,000
Loss on sale of receivables=$24,000+$26,000
Loss on sale of receivables=$50,000
Therefore the amount of the loss on sale of receivables that CarsRUs would recognize at the sale of its receivables will be $50,000
Answer:
Option B, both input and output prices will increase
Explanation:
Since the demand far smart watches is increasing, the price of watches will escalate to cater the opportunity cost. With the rising demand for smart watch, the demand for specialized input will also increase. Considering the growth in demand for specialized input, its cost shall also escalate to take the benefit of opportunity. Along with raw material, variable costs such as transportation, manpower, electricity etc. will also increase both in input (bringing raw material and producing final product) and output (export of the final product)
In nut shell, both the input and output price will increase.
Answer:
The correct answer is 8.679%.
Explanation:
According to the scenario, the given data are as follows:
Face value (F) = $1,000
Bond value (B)= $955
Time (t) = 18 years
Yield (r) = 9.2%
First we calculate the coupon payment:
Let coupon payment = C
then,
B = C × 
By putting the value, we get
$955 = C× 
$955 = C × 8.64 + 205.11
C = 86.79
So, Coupon Rate = Coupon Payment ÷ Face value
= 86.79 ÷ 1000
= 0.08679
= 8.679%
Answer:
Occupational Safety & Health Administration (OSHA)
Explanation:
