George works at the Springfield Nuclear Plant as a nuclear technician. The plant is located 15 miles from the town of Springfield. George likes to eat his lunch at the plant's cafeteria because he is required to be available for nuclear emergencies during his shift. Unsurprisingly, there are no other eating establishments located near the plant. George estimates the value of the meals he was provided during the current year as $1,300. He estimates the cost for him to have prepared those lunches for himself as about $560. The cost of the meals to the power company was $470. How much income does George need to recognize from the meals?

Answers

Answer 1

Answer:

$0

Explanation:

Given that

Estimated value of the meals = $1,300

Preparing cost of lunch = $560

Cost of the meals to the power company = $470

The income that is recognized from the meals should be zero as he took the lunch from the office premises only which is to be excluded while computing the gross income

Plus, he also likes to eat his lunch at the plant cafeteria due to nuclear emergencies

Answer 2

Final answer:

George's income from employer-provided meals may not be considered taxable if they are for the employer's convenience and on the business premises. However, without clear IRS guidance in the scenario, it's difficult to state a specific figure. Consulting a tax professional is recommended for an accurate determination.

Explanation:

George needs to recognize income from the employer-provided meals based on their fair market value (FMV). The value he places on the meals is $1,300, while his out-of-pocket cost if he prepared the meals himself would be $560. However, the IRS generally requires one to include in their income the amount their employer paid for the meals unless they are furnished for the employer's convenience and on the employer's business premises. In George's case, since he must be available for nuclear emergencies during his shift, it appears the meals are provided for the convenience of the employer, and thus may not be considered taxable income. To determine the exact amount of income George needs to recognize, one would need to refer to current IRS regulations or consult with a tax professional.


Related Questions

Roscoe signs a written agreement with Philip, giving Philip the right to cast Roscoe's votes for a certain group of people nominated by the Stillbar Corporation board of directors. The agreement between Roscoe and Philip is known as a .

Answers

Answer: Proxy

Explanation:

 The proxy agreement is one of the type of legal or the authorized act which is done of the behalf of another person. By using this type of agreement we can easily done various types of legal formalities in the business management firm.

The proxy agreement should in the written format and specifically signed by the other member or party in the management. The proxy agreement is valid 10 months starting from the the date of issue.

According to the given question, the agreement between the Philip and the Roscoe is basically know  as the proxy agreement in the corporation.

Therefore, Proxy is the correct answer.

Sometimes word of mouth and expert recommendations cause a product to become more popular. However, the firm that produces this product may find it difficult to get parts to increase production, and it might have to pay higher prices to receive an adequate supply of parts.
In this case, what will happen to the future price of the product?
A. The equilibrium price should rise as the supply curve shifts to the left and the demand curve shifts to the right
B. The equilibrium price should fall as the supply curve shifts to the right and the demand curve shifts to the left.
C. The equilibrium price does not change as the supply curve shifts to the left and the demand curve shifts to the right.
D. The equilibrium price changes in an unknown direction as the supply curve shifts to the left and the demand curve shifts to the right.

Answers

Answer:

A. The equilibrium price should rise as the supply curve shifts to the left and the demand curve shifts to the right.

Explanation:

due to the product being popular, the demand rises and the demand curve shifts to the right.

Beth sells candles from her website. She can get a candle from her suppliers at a cost of $3 to her. The candles have been selling for $5, and at this price, consumers have been buying a steady 4000 per month. Beth would like to raise prices, but a market surveyor told her that for each increase of $1 in the price of an candle, she would lose 300 more sales each month. At what price should she sell the candles to maximize her profit?

Answers

Answer:

$10.67

Explanation:

Data provided in the question:

Initial cost = $3

Initial selling cost = $5

Initial sales = 4000

with $1 increase in price she loses 300 sales per month

Now,

Let the increase in price which maximizes the profit be '$x'

Therefore,

Final selling price = $5 + x

Final sales = 4000 - 300x

Thus,

Revenue = Final selling price × Final sales

= ( 5 + x)( 4000 - 300x)

= 20,000 - 1500x + 4000x - 300x²

= 20,000 + 2500x - 300x²

Total Cost = Initial cost × Final sales

= 3(4000 - 300x )

= 12,000 - 900x

Now,

Profit = Total revenue - Total cost

or

P = [ 20,000 + 2500x - 300x² ] - [ 12,000 - 900x ]

or

P = 8,000 + 3400x - 300x²

for point of maxima [tex]\frac{dP}{dx}=0[/tex]

Thus,

0 = 0 + 3400 - 300(2x)

or

0 = 3400 - 600x

or

600x = 3400

or

x = [tex]\frac{17}{3}[/tex]

Hence,

The price will be = $5 + x = [tex]5 + \frac{17}{3}[/tex]

= $10.67

A large foreign automobile manufacturer was considering where to build a new manufacturing plant in the United States. They were making which type of decision?

Answers

Answer:

They made Unstructured choices

Explanation:

Unstructured decisions are the kinds of decisions that involve judgment, observation, and perspective to fix the problem.

Unstructured implies "decision processes not occurring in quite the same manner and for which there is no fixed and clear collection of orderly answers in the organization."

Therefore, this decision must be count in an Unstructured decision.

For which pairs of goods would most people likely have convex indifference curves

Answers

Answer:

Movie tickets and concert tickets .

Explanation:

The indifference curve is a chart showing a mixture of two products providing equal value and usefulness for the customer.

That point on a graph of indifference indicates a customer is oblivious here between two and all points offer him the very same value.The indifference curve method was used not only to describe the actions and demand of customers but also to evaluate and clarify numerous other economic issues.

Which of the following is not a product cost?

(A) Property tax on the factory building
(B) Advertising
(C) Factory workers' salaries
(D) Indirect materials used in production

Answers

Explanation:

d indirect materials used in production hope it's right

Suppose that Michelle buys a cappuccino from Paul's Cafe and Bakery for $ 6.25 . Michelle was willing to pay up to $ 8.25 for the cappuccino, and Paul's Cafe and Bakery was willing to accept $ 1.75 for the cappuccino. Based on this information, answer the questions..

a)Michelle\'s consumer surplus is equal to?
b) Paul\'s Bakery\'s producer surplus is equal to?

Answers

Answer:

a. $2

b. $4.5

Explanation:

The computation of the producer and consumer surplus is presented below:

a. The consumer surplus = Willing to pay - Market price  

                                          = $8.25 - $6.25

                                          = $2

b. Producer surplus = Market price -  willing to accept

                                  = $6.25 - $1.75

                                   = $4.5

Hence all the given information is to be considered.

a. The consumer surplus of Michelle is $2.

b. The producer surplus of Paul bakery is $4.5.

Consumer surplus is represented by determining the difference between consumers' willingness to pay for a product and the price paid for it actually by them. On the other hand, producer surplus shows the difference in market prices and actual prices received by the producers.

The consumer's willingness to pay is given as $ 8.25 producer's willingness is given $ 1.75. Finally, the price paid or market price is $ 6.25.

Now, the consumer surplus would be:

[tex]8.25 - 6.25\\=2[/tex]

The producer surplus would be:

[tex]6.25 - 1.75\\=4[/tex]

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Hunter is the founder and CEO of a website development firm. Clients are typically small to midsized companies that are seeking an offbeat, innovative approach to their online design, as well as functionality that offers customers surprising ways to interact with the site.What is the more appropriate style of leadership, given the type of work Hunter wants his website designers to do?a. Either transactional or transformational b. Transformational c. Transactional

Answers

Answer:

b. Transformational

Explanation:

b. Transformational because  a constant change may be needed in online working .Transformational leadership allows one to determine any changes that may be required overtime to use better and enhanced to make it grow bigger and better.It is a an important part of  the complete leadership strategy. Business may require changes very often and use of latest developing tools makes transformational leadership a guided approach.

Marion Klatt, CFA, is a representative for Thiel Financial Network. Klatt received a phone call at home from William Kind, a junior executive at Westtown Development Company, asking whether Klatt had heard that Westtown had just reached an agreement to acquire a major shopping mall chain at a very favorable price. (Klatt had not heard this news, and Klatt was able to confirm that the information had not yet been made public.) Kind requested that Klatt acquire 10,000 shares of Westtown for Kind's personal account. Klatt should:
A) not acquire the shares until he has contacted Westtown's management and encouraged them to publicly announce the merger discussion.
B) not acquire the shares.
C) not acquire the shares until the information is made public.

Answers

Answer:

(A) Klatt should not acquire the shares until he has contacted Westtown's management and encouraged them to publicly announce the merger discussion. Kind might do fraud because he want Klatt to but 10000 for Kind's personal account.

The correct action for Marion Klatt, CFA, to take is C) not acquire the shares until the information is made public.

According to the CFA Institute's Code of Ethics and Standards of Professional Conduct, members are required to keep information confidential unless it has been made public or is in the public domain. In this scenario, Klatt has received material nonpublic information (MNPI) about Westtown Development Company's plans to acquire a major shopping mall chain at a favorable price. Trading on this information before it is publicly disclosed would constitute insider trading, which is both unethical and illegal.

 Option A suggests that Klatt should contact Westtown's management to encourage them to publicly announce the merger discussions. While it is important for the company to disclose material information to the public, it is not Klatt's responsibility to prompt the company to make such an announcement. Klatt's primary responsibility is to maintain confidentiality and not act on the information until it is publicly available.

 Option B states that Klatt should not acquire the shares at all. While this action would prevent insider trading, it is not necessary to avoid trading in Westtown shares indefinitely. Once the information is public, Klatt would be free to trade in the shares without violating any ethical standards.

 Therefore, the most appropriate course of action is option C, which aligns with the ethical and legal obligations of a CFA charterholder. Klatt must wait until the information regarding Westtown's acquisition is made public before executing any trades for Kind's personal account. This ensures that Klatt adheres to the principles of fairness, transparency, and integrity that are central to the CFA Institute's Code and Standards."

Amber Corporation donated inventory of clothing (basis of $136,000, fair market value of $170,000) to a qualified charitable organization that operates homeless shelters.
Compute the charitable contribution deduction (ignoring the percentage limitation) for the C-corporation.

Answers

Answer:

charitable contribution deduction =  $153000

Explanation:

given data

basis = $136,000

fair market value = $170,000

solution

we get here charitable contribution deduction that is express as

charitable contribution deduction = Basis + 50% of (Fair - basis)    .......................1

put here value and we get

charitable contribution deduction = $136,000 + 0.50 ($170,000 - $136,000 )

charitable contribution deduction =  $153000

A company's beta (from the CAPM) is affected by its capital structure. a. True b. False

Answers

Answer:

True

Explanation:

We know that

Risk-free rate of return = Risk-free rate of return + Beta × (Market rate of return - Risk-free rate of return)

where,

The Market rate of return - Risk-free rate of return) is also known as the market risk premium and the same is applied.  

Plus we know that the capital structure is composed of debt and equity. If the debt is increasing, the market risk is also increased, and therefore the volatility is also increasing.  

The beta is the volatility which can affect due to market movements so it automatically affect the capital structure

You have found an asset with a 13.60 percent arithmetic average return and a 10.44 percent geometric return. Your observation period is 30 years. What is your best estimate of the return of the asset over the next 5 years? 10 years? 20 years?

Answers

Answer:

Return on assets  =  10.87 %

Return on assets  =  11.42%

Return on assets  =  12.51 %

Explanation:

given data

arithmetic average return = 13.60 percent = 0.1360

geometric return = 10.44 percent = 0.1044

observation period N = 30 years

solution

we will use here Blume formula for return of the asset  for 5 , 10 and 20 year

Return on assets = Arithmetic average return × (N - T) ÷ (N - 1) + Geometric average × (T - 1) ÷ (N - 1)   ....................1

here N is observation period and t is time period i.e 5, 10 and 20

put here value for all 3 we get

Return on assets = [tex]\frac{5-1}{30-1}*0.1360 +\frac{30-5}{30-1}*0.1044[/tex]  

Return on assets  = 0.108759 = 10.87 %

and

Return on assets  = [tex]\frac{10-1}{30-1}*0.1360 +\frac{30-10}{30-1}*0.1044[/tex]

Return on assets  = 0.114207 = 11.42%

and

Return on assets  =  [tex]\frac{20-1}{30-1}*0.1360 +\frac{30-20}{30-1}*0.1044[/tex]

Return on assets  = 0.125103 = 12.51 %

On January 2, 2017, the Matthews Band acquires sound equipment for concert performances at a cost of $67,800. The band estimates it will use this equipment for five years. It estimates that after five years it can sell the equipment for $2,000. Matthews Band uses straight-line depreciation but realizes at the start of the second year that due to concert bookings beyond expectations, this equipment will last only a total of three years. The salvage value remains unchanged. Compute the revised depreciation for both the second and third years. Book value at point of revision Remaining depreciable cost Depreciation per year for years 2 and 3

Answers

Answer:

Book value at point of revision = $54,640

Remaining depreciable cost = $54,640

Depreciation per year for years 2 and 3 = $28,320

Explanation:

Depreciation expense using the straight line depreciation method = ( Cost of asset - Salvage value) / useful life

Depreciation expense before the revision = ($67,800 - $2000) / 5 = $13,160

Book value at point of revision = $67,800 - $13,160 = $54,640.

Depreciation expense after the revision = ($54,640 - $2000) / 2 = $28,320

An important similarity between the Keynesian model and the AD/AS model is that:

A. in both models, prices change when there is a change in spending.

B. both models allow for government intervention in the short run.

C. both models predict that the economy will move towards full employment automatically.

D. in both models, the price level stays constant when there is a change in spending.

E. in both models real GDP stays constant when there is a change in spending.

Answers

Answer:

B.  both models allow for government intervention in the short run.

Explanation:

Keynesian model - this model encourages the demand to increase the economy. This model believes that to boost the economy, an increase in consumer demand is a must.

it believe larger the investment in the demand more will be output, supply and less will be inflation. so for the increase in demand, Keynesians advise lowering the tax value.

AD-AS model is often called as demand-aggregate supply model. This model explain the relationship between the demand and aggregate supply.

A CPA can accept a contingent fee in providing tax services for an attest client if:

a. The CPA discloses this fact to the tax client
b. The CPA receives the permission of the client to accept such a form of payment
c. The CPA's tax services will be reviewed by a taxing authority
d. All of the above

Answers

Answer:

c. The CPA's tax services will be reviewed by a taxing authority.

Explanation:

The requirement of the commissions and contingent fees rule is that, the CPA is prohibited from accepting such a form of payment when engaged in attest services for a client.

Therefore, The CPA’s tax services will be reviewed by a taxing authority.

A CPA can accept a contingent fee in providing tax services for an attest client if the CPA's tax services will be reviewed by a taxing authority. The correct answer is option C.

According to the AICPA Code of Professional Conduct, contingent fees are generally prohibited for attest clients. However, an exception exists for tax services that are reviewed by a taxing authority. This ensures that the CPA's independence is not compromised, as the fee depends on the outcome of the taxing authority's review rather than the client's preferences.

Contingent fees generally prohibited for attest clients.Exception for tax services reviewed by a taxing authority.Ensures CPA's independence and objectivity.

This rule helps maintain the integrity of the CPA's work and adherence to professional standards, particularly when dealing with attest clients.

g For the most part, the 1st Amendment does not protect the right to join organizations. Group of answer choices True False

Answers

Answer:

True

Explanation:

The 1st Amendment does not protect the right to freedom of association.

Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,550 of direct materials, $6,990 of direct labor, and $10,146 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.90 per direct labor-hour.

During May, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance $ 9,250
Purchased during the month $ 38,750
Used in production $ 40,050
Labor:
Direct labor-hours worked during the month 2,650
Direct labor cost incurred $ 25,260
Actual manufacturing overhead costs incurred $ 34,050
Inventories:
Raw materials, May 30 ?
Work in process, May 30 $ 17,132
Work in process inventory on May 30 contains $3,876 of direct labor cost. Raw materials consist solely of items that are classified as direct materials.

The balance in the raw materials inventory account on May 30 was:

Answers

Answer:

The balance in the raw materials inventory account on May 30 was $ 7,950.

Explanation:

This question requires us to calculate the balance in the raw materials inventory account on May 30. The detail about inventory purchase during the period, inventory consumed in production and opening inventory balance is given in the problem. We can easily calculate closing balance using following equation.

opening inventory + purchase = closing balance + inventory cosumed

9,250 + 38,750 = closing balance + 40,050

closing balance = $ 7,950

Which of the following functions includes identifying the sources of risk and may include offering advice on controls that can reduce risk?Risk managementRisk assessmentSystems testingVulnerability assessment

Answers

Answer:

It is Risk Assessment

Explanation:

Risk Assessment is process of  identifying and analyzing potential events that may negatively impact on the business either as individual or in aggregate and prevent the company from achieving its objectives.

Each business has its own inherent risks and a conscious efforts must be made to identify and analyse them using impact assessment. Necessary measures must be put in place to prevent or reduce their impacts.

Ikea is a very Sweden âcentric that is they like doing it the Swedish way, from the names of the furniture to the management of the company. Sweden is a neutral country so maybe this is the way to go for a global company but really is it smart to be centric to a specific country when you are a global corporation?

Answers

Answer and explanation:

For a business to be successful, nowadays it is important to diversify and adjust not only the goods or services the firm provides but also the organizational structure according to the territory where the operations take place. However, IKEA has shown that even having a Swedish-centralized organization scheme, they can handle operations in 25 countries with 276 stores including 37 more franchised stores.

Final answer:

IKEA's country-centric approach helps it stand out in the global market, but it's also important for corporations to adapt to local cultures to maintain market relevance.

Explanation:

IKEA's strategy to stay Sweden-centric while being a global corporation could be seen from two perspectives. On one hand, this strategy helps the company differentiate itself in a crowded market, as it brings unique Swedish values and aesthetics to its products, thereby nurturing its uniqueness in a global marketplace. However, on the other hand, being too country-centric might lead to a lack of local adaptability in different markets, as cultural differences might cause customers to interpret the same products or processes differently. Therefore, it's important for any global corporation to find a balance between maintaining the core brand identity and accommodating local cultures.

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The manager of Dukey’s Shoe Station estimates operating costs for the year will include $360,000 in fixed costs.
Required:
a. Find the break-even point in sales dollars with a contribution margin ratio of 40 percent.
b. Find the break-even point in sales dollars with a contribution margin ratio of 25 percent.
c. Find the sales dollars required to generate a profit of $100,000 for the year assuming a contribution margin ratio of 40 percent.

Answers

Answer:

(a) $900,000

(b) $1,440,000

(c) $1,150,000

Explanation:

a) Break-even point($):

= Fixed cost ÷ Contribution Margin ratio

= $360,000 ÷ 0.40

= $900,000

b)Break-even point($):

= Fixed cost ÷ Contribution Margin ratio

= $360,000 ÷ 0.25

= $1,440,000

C)Target sales ($):

= [Fixed cost + desired profit ] ÷ Contribution Margin ratio

= [$360,000 + $100,000] ÷ 0.40

= $ 1,150,000

Final answer:

Using the break-even point formula, the sales required for Dukey’s Shoe Station to cover fixed costs with a 40% contribution margin is $900,000, $1,440,000 with a 25% contribution, and $1,150,000 to achieve a profit of $100,000 with a 40% contribution margin.

Explanation:

This problem is solved by using the break-even point formula in sales dollars which is the Fixed Costs / Contribution Margin Ratio.

To find the break-even point in sales dollars with a contribution margin ratio of 40 percent, the calculation would be $360,000 / 0.40 = $900,000. So, Dukey’s Shoe Station would have to make $900,000 in sales to cover the fixed costs.The break-even point in sales dollars with a contribution margin ratio of 25 percent is $360,000 / 0.25 = $1,440,000. This means the company needs to make $1,440,000 in sales to break even.To find the sales dollars required to generate a profit of $100,000 for the year, given a contribution margin ratio of 40 percent, you'll simply add the desired profit to the fixed costs and divide by the contribution margin ratio. This equals ($360,000 + $100,000) / 0.40 = $1,150,000.

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Milena has a gross biweekly income of $2,200. She pays 18% in federal and state taxes, puts aside 10% of her income to pay off her school loan, and puts 5% of her income aside for savings. She is considering an apartment that rents for $1,200 per month. Based on her expenses, can she make the monthly payments?

Answers

Answer:

2,2000* 26/12=4,776.67

4776.67-18%*4766,67-10%*4776.67-5%*4776.67=3193.67

Explanation:

Cole purchased a car for business and personal use. In 2019, he used the car 60% for business (13,000 total use miles) and used the standard mileage rate to calculate his vehicle expenses. He also paid $1,500 in interest and $360 in county property tax on the car. What is the total business deduction related to business use of the car rounded to the nearest dollar

Answers

Answer:

The total business deduction related to business use of the car rounded to the nearest dollar is $5367.

Explanation:

Amount of business deduction

= (13000 miles*$0.54.5/mile + $1500 + $360)*60%

= $5367

Therefore, The total business deduction related to business use of the car rounded to the nearest dollar is $5367.

The following information has been extracted from the financial statements of a company. Use it to answer the 7 questions that follow it. When answering the questions (filling in the blanks), DO NOT use dollar signs, USE commas to separate thousands, DO NOT use parenthesis to denote negative numbers, USE the negative sign and place it in front of first digit of your answer when your answer is a negative number. Round to the nearest dollar. Total Current Assets in 2016 = $20,000 Net Fixed Assets in 2016 = $150,000 Total Current Liabilities in 2016 = $10,000 Net Income in 2016 = $10,000 Common dividends in 2016 = $2,000 Retained earnings in Balance Sheet 2015 = $20,000 Common Stock in 2015 = $70,000 There is no other items in the stock owners section in the balance sheets of 2015 and 2016. There is no issuance of equity in 2016. 1. What is the amount for Total Assets in 2016?

Answers

Answer:

$170,000

Explanation:

Given that,

Total Current Assets in 2016 = $20,000

Net Fixed Assets in 2016 = $150,000

Total Current Liabilities in 2016 = $10,000

Net Income in 2016 = $10,000

Common dividends in 2016 = $2,000

Retained earnings in Balance Sheet 2015 = $20,000

Common Stock in 2015 = $70,000

Total Assets in 2016:

= Total current assets in 2016 + Net Fixed Assets in 2016

= $20,000 + $150,000

= $170,000

Therefore, the amount for Total Assets in 2016 is $170,000.

Pick 2 of the business drivers that impact organizational security policies and explain why?

Answers

Answer:

loss of money and customer loyalty

Explanation:

security breach can lead to fraud on the company resulting in heavy financial losses. This can make customers feel unsafe about the company and not patronize the company. Most companies design their security policies such that they will not lose money resulting from hacking or glitches. The basic fundamental that drives profitability is also customer loyalty hence firms/companies design water tight security policies to ensure their customers feel safe with them. When there is data breach, customers get worried that their personal information may have been leaked to the public.

The following transactions were completed by Daws Company during the current fiscal year ended December 31:

Jan. 29. Received 35% of the $9,000 balance owed by Kovar Co., a bankrupt business, and wrote off the remainder as uncollectible.
Apr. 18. Reinstated the account of Spencer Clark, which had been written off in the preceding year as uncollectible. Journalized the receipt of $4,000 cash in full payment of Clark's account.
Aug. 9. Wrote off the $11,850 balance owed by Iron Horse Co., which has no assets.
Nov. 7. Reinstated the account of Vinyl Co., which had been written off in the preceding year as uncollectible. Journalized the receipt of $7,000 cash in full payment of the account.
Dec. 31. Wrote off the following accounts as uncollectible (one entry): Beth Connelly Inc., $12,100; DeVine Co., $8,110; Moser Distributors, $21,950; Oceanic Optics, $10,000.
Dec 31 Based on an analysis of the $1,450,000 of accounts receivable, it was estimated that $60,000 will be uncollectible.

Record the January 1 credit balance of $54,200 in a T account for Allowance for Doubtful Accounts.

Answers

Answer:

Explanation:

The T account is presented below:

                          Allowance for Doubtful Debts  

Jan 29                  $5,850                      Jan 1 Beginning balance $54,200

Aug 9                   $11,850                      April 18                 $4,000

Dec 31                  $52,160                     Nov 7                    $7,000

Dec 31   Unadjusted

              balance    $4,660                

                                                          Dec 31 Adjusting entry   $64,660

                                                          Dec 31 Adjusted balance $60,000

On April 1, 2014, Cyclone's Backhoe Co. purchases a trencher for $280,000. The machine is expected to last five years and have a salvage value of $40,000.
1. Compute depreciation expense for both 2014 and 2015 assuming the company uses the straight-line method.

Answers

Answer:

2014 - $ 36,000

2015 - $ 48,000

Explanation:

Depreciation Basis

Cost $ 280,000

Salvage Value $ 40,000

Depreciable Basis  $ 240,000

Useful Life 5 years

Annual depreciation charge = $ 48,000  ( 240,000/5)

Charge for 9 months of 2014 $ 36,000

Charge for full year 2015 $ 48,000

Using a cost chart, estimate the current purchased cost of a cast-steel centrifugal pump that requires 100 kW of power. What is the cost if the pump is made of 316 stainless steel?

Answers

Answer:

$94,500

Explanation:

Given the attached chart and table, we have

Purchased cost of cast-steel centrifugal pump that requires 100kw of power = $45,000

Cost if pump is made of 316 stainless steel = 2.1 * 45,000 = $94,500

Note: see the attached images.

Hope this helps!

Interview Notes ⢠Gail is single and earned $28,000 as a cashier, her only income. ⢠Gail's son Tony is 17 years old and a full-time student in high school. ⢠Tony received Social Security survivor benefits of $5,000 in 2019. None of those benefits were taxable. He earned $10,000 during the summer working as a website developer. Tony had no withholding in box 2 of his Form W-2. ⢠He used his Social Security survivor benefits and wages to provide over half of his own support. ⢠Gail and Tony lived together all of 2019 and are U.S. citizens with valid Social Security numbers. 6. Which of the following statements is true?

OA. Tony is not required to file a tax return because his gross income is below the filing requirement.
OB. Tony is required to file because his total income is over $12,200.
C. Tony is required to file because Gail can claim him as a dependent and his income is over $4,200.
OD. Tony is not required to file because his Social Security benefits are reported on Gail's return.

Answers

Answer:

Tony is not required to file a tax return because his gross income is below the filing requirement.

Explanation:

As per 2019 tax rules, the tax filing is not mandatory toa single filer if the gross income is below $12,200, it is standardized.

Comment on the statement that "Independence is not easily achieved where an auditor is hired, paid, and fired by the same corporate managers whose activities are the subject of the audit." Can you think of a way around this dilemma?

Answers

Answer:

Independence can be achieved by reporting to Board or its Audit Committee.

Explanation:

Independence of an auditor is key element in performance of audits. Reporting to the management whose activities are subject to audit creates threats to the independence of the auditor. As per the code of corporate governance, auditors should be reporting to the Board or its Audit Committee.

Final answer:

Maintaining auditor independence in situations where an auditor is hired by the management they audit is difficult due to potential conflicts of interest. Solutions include audit committees, rotation of audit firms, and fostering an ethical organizational culture. Additionally, external investors and government regulatory bodies serve as additional oversight mechanisms.

Explanation:

It's indeed challenging to maintain auditor independence when the auditor is hired by the same corporate managers whose activities they audit. This scenario leads to a potential conflict of interest as the auditor might feel pressured to issue a favorable report to retain their employment. To deal with this dilemma, best practices and regulations, such as hiring auditors through an audit committee of the board of directors, who are elected by shareholders and have a duty to them rather than to corporate managers directly, may be implemented. Moreover, ensuring a rotation of audit firms as well as individual auditors can minimize familiarity risks.

In terms of overcoming ethical pressures, like the one mentioned in the mini-case study, auditors should stand firm on their ethical grounds and adhere to professional standards that prioritize accurate and honest reporting over managerial interests. Fostering a strong ethical culture within the organization that supports moral development and independence can also help mitigate such pressures.

In the larger scope of corporate governance, institutions such as external investors and government regulatory bodies also play a crucial role in monitoring the company's activities and providing additional layers of accountability.

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The stock of Flop Industries is trading at "$37" You feel the stock price will decline, so you short 400 shares at an initial margin of 60 percent. If the maintenance margin is 30 percent, at what share price will you receive a margin call?

Answers

Answer:

$45.54

Explanation:

Given that,

Stock of Flop Industries is trading at $37

Initial margin = 60 percent (short 400 shares sale)

Maintenance margin = 30 percent

Amount received from short sale:

= shares short × Stock trading price

= 400 × $37

= $14,800

Initial deposit:

=  Amount received from short sale × Initial margin

= $14,800 × 60%

= $8,880

Account value = Amount received from short sale + Initial deposit

                        =  $14,800 + $8,880

                        = $23,680

Margin call price:

= Account value ÷ [short sale + (short shares sale × maintenance margin)]

= $23,680 ÷ [400 + (400 × 30%)]

= $23,680 ÷ (400 + 120)

= $23,680 ÷ 520

= $45.54

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