Answer:
The correct answer is option (b) The present value of the lease payments less the present value of the guaranteed residual value (if any)
Explanation:
For balance sheet, the liability of lease is measured as the present value of lease payments less the present value of the guaranteed residual value.
Normally, the equipment been leased by the company will record the equipment as an asset, and a liability will be recognize by the company on the balance sheet, by an amount identical to the present value of the lease minimum payments lease residual value guaranteed, if there are any.
Answer:
Accounting
Explanation:
Accounting is the process of recording, measuring and presenting the fnancial information of a company. Accounting allows to understand and analyze the financial health of an organization and make the appropiate decisions based on that. Because of this, the answer is that the system that maintains records of a company's operations and then communicates that information to decision makers is referred to as accounting.
CBNRM refers to a sys- tem in which decisions regarding resource access and use are vested in a community of identifiable members.
<h3>What is
CBNRM ?</h3>
Community-based natural resource management (CBNRM) is a people-centered approach to integrating natural resource conservation (water, soil, trees, and local biodiversity) and development to combat poverty, hunger, and disease.
CBNRM promotes conservation through the sustainable use of natural resources, provides opportunities for communities to generate income for rural development, and fosters democracy and good governance in local institutions.
Emerging CBNRM initiatives support the principles of participatory democracy and network and link building among various constituency groups, interdisciplinary groups, levels of government, and economic sectors.
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Answer:
The NPV = $1578.185602 rounded off to $1578.19
As the NPV is positive, the project should be accepted.
Explanation:
The Net Present Value or NPV is a tool used to evaluate projects. It is used with various other tools to decide whether to undertake a project or not. To calculate the Net Present Value or NPV, we take the present value of the cash inflows provided by the project and deduct the initial cost of the project. If the NPV is positive, we should proceed with the project and vice versa.
NPV = CF1 / (1+r) + CF2 / (1+r)^2 + ... + CFn / (1+r)^n - Initial Cost
Where,
- CF1, CF2, ... represents cash flow in Year 1, Year 2 and so on.
- r is the required rate of return
NPV = 3200 / (1+0.17) + 3200 (1+0.17)^2 + 3200 (1+0.17)^3 +
3200 (1+0.17)^4 + 5700 (1+0.17)^5 - 9800
NPV = $1578.185602 rounded off to $1578.19
Key escrow is the process of giving keys to a third party so that they can decrypt and read sensitive information.
<h3>What is key escrow?</h3>
- The process of holding the keys required to decrypt encrypted data in escrow so that, under certain situations, an authorized third party may obtain access to them is known as key escrow.
- The fundamental problem with a key escrow is that if the trusted third party is exposed, the whole system is compromised and must either be changed or all devices must be updated to utilize a new key.
- These are the encryption keys. And the encryption key must be stored by a third party so that we have a mechanism to decrypt data in the event that the original encryption key is lost or damaged.
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