C
Other Contract Types
What’s in this chapter?
Indefinite-delivery contracts
Time-and-materials contracts
Labor-hour contracts
Letter contracts
Basic ordering agreements
Performance-based contracting
Multiyear contracts
Options
Life-cycle costing
ontracts come in all shapes and sizes. This chapter highlights many of the other
contract types you are likely to run into. Don’t be intimidated by these “other
contract types.” If you look closely, you’ll notice they are all special modi cations or
variations of xed-price or cost-reimbursement contracts. They are used to provide the
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EBSCO Publishing : eBook Collection (EBSCOhost) - printed on 3/3/2021 11:20 PM via STRAYER UNIVERSITY
AN: 1672305 ; Stanberry, Scott A., A., Scott Stanberry, ProQuest.; Federal Contracting Made Easy
Account: strayer.main.eds-live
government with greater flexibility in a number of different contracting situations.
INDEFINITE-DELIVERY CONTRACTS
Frequently, a buying o ce can specify accurately what it intends to purchase but
cannot de ne the exact delivery dates and/or quantity that will be required. In that
case, it uses indefinite-delivery contracts to procure such items.
The actual delivery of these commonly used supplies and services is made when the
contracting o cer places an order. One of the primary advantages of this contract type
is that it permits contractors to maintain in storage depots a limited stock of the
supplies that are being purchased. It also permits direct shipment by the contractor to
federal agencies.
Two of the more common inde nite-delivery contracts are requirements contracts and
indefinite-delivery/indefinite-quantity (ID/IQ) contracts.
Requirements Contracts
This contract type typically is used for acquiring supplies or services when the
government anticipates recurring requirements but cannot specify the precise quantities
it will need during the speci ed contract period. The delivery or performance is
scheduled when orders are placed with the contractor. These are also known as call
contracts.
The contracting o cer determines a realistic estimate of the total quantity required in
the solicitation and the resulting contract. Records of previous requirements and
consumption are used to develop the estimate. This estimate is not, however, a
representation to the contractor that the estimated quantity will be required or ordered.
The contract also may place limits on the contractor’s obligation to deliver and the
government’s obligation to order. In fact, most requirements contracts do not guar ...
Business and Government Relations Please respond to the following.docxCruzIbarra161
"Business and Government Relations" Please respond to the following:
Discuss the main reasons why a business should or should not be involved in political discussions or take a political stand. Use terms found in Chapter 9 to demonstrate your understanding of the material. You can submit your initial discussion post and responses in either written or video format (2-3 minutes or less).
.
Business Continuity Planning Explain how components of the busine.docxCruzIbarra161
Business Continuity Planning: Explain how components of the business infrastructure are included in a business continuity plan. Discuss the processes of planning, analysis, design, implementation, testing and maintenance in developing this plan. This assignment must be at least 2 full pages. Apply the 4-C's of writing:
Correct, complete, clear, and concise.
.
business and its environment Discuss the genesis, contributing fac.docxCruzIbarra161
business and its environment
Discuss the genesis, contributing factors, modus operandi, effectiveness in generating social pressure, the strategy followed by target companies along with allied aspects with two examples from Canadian mining, manufacturing, telecommunication or utility companies.
minimum of 2000 words and 10 good quality references.
The paper should be properly cited as per
APA format.
.
business and its environment Discuss the genesis, contributing facto.docxCruzIbarra161
business and its environment Discuss the genesis, contributing factors, modus operandi, effectiveness in generating social pressure, the strategy followed by target companies along with allied aspects with two examples from Canadian mining, manufacturing, telecommunication or utility companies. minimum of 2000 words and 10 good quality references. The paper should be properly cited as per APA format.
.
Business BUS 210 research outline1.Cover page 2.Table .docxCruzIbarra161
Business BUS 210 research outline
1.
Cover page
2.
Table of content
3.
Executive summary
4.
Introduction
5.
Business Hypothesis / or Statement/ or the Main Question for the whole research
6.
Literature review
7.
Designing the questionnaires
8.
Pretest/ pilot test
9.
Adjust the questioners
– if required
10.
Collect the data from the official sample
11.
Data Entry
12.
Analysis
13.
Tabulations: Frequencies
“and Cross-tabulation if required”
14.
Report
o
Include the purpose for the business research
o
Time
o
Sample size
o
Location
o
Target
o
Way to collect the data (by email, personal, interview, phone…)
o
Challenges you faced
o
Findings /results
15.
Conclusion
16.
Recommendation
17.
References
18.
Appendixes
o
Questionnaire
o
All tabulations
.
BUS 439 International Human Resource ManagementInstructor Steven .docxCruzIbarra161
BUS 439 International Human Resource Management
Instructor: Steven Foster
Why did Nestle’s decentralized structure, which had brought the company success in the past, no longer fit the new realities of increasing global competition? What were the objectives of the GLOBE initiative? How was it more than just an SAP change?
.
BUS 439 International Human Resource ManagementEmployee Value Pr.docxCruzIbarra161
BUS 439 International Human Resource Management
Employee Value Proposition
Define and discuss EVP – what factors may make it difficult to determine EVP on a global basis? What considerations should be made to clearly understand and make use of this information? Why is EVP important for organizations to understand? What can organizations do to build a differentiated EVP?
.
Bullzeye is a discount retailer offering a wide range of products,.docxCruzIbarra161
Bullzeye is a discount retailer offering a wide range of products, including: home goods, clothing, toys, and food. The company is a regional retailer with 10 brick-and-mortar stores as well as a popular online store. Due to the recent credit card data breaches of various prominent national retail companies (e.g., Target, Home Depot, Staples), the Bullzeye Board of Directors has taken particular interest in information security, especially as it pertains to the protection of credit cardholder data within the Bullzeye environment. The Board has asked executive management to evaluate and strengthen the enterprise’s information security infrastructure, where needed.
In order to respond to the Board regarding their preparedness for a cyber-security attack, the Chief Financial Officer (CFO) has engaged your IT consulting firm to identify the inherent risks and recommend control remediation strategies to prevent or to detect and appropriately respond to data breaches. Your firm has been requested to liaison with the Internal Audit Department during the engagement. Your first step is to gain an understanding of Bullzeye’s IT environment. The Chief Audit Executive (CAE) schedules a meeting with key Bullzeye leadership personnel, including the CFO, Chief Information Officer (CIO), and Chief Information Security Officer (CISO).
The following key information was obtained.
Background
IT Security Framework/Policy -
Bullzeye has an information security policy, which was developed by the CISO. The policy was developed in response to an internal audit conducted by an external firm hired by the CAE. The policy is not based on one specific IT control framework but considers elements contained within several frameworks. An information security committee has been recently formed to discuss new security risks and to develop mitigation strategies.
The meeting will be held monthly and include the CISO and other key IT Directors reporting to the CIO.
In addition, a training program was implemented last year in order to provide education on various information security topics (e.g., social engineering, malware, etc.). The program requires that all staff within the IT department complete an annual information security training webinar and corresponding quiz. The training program is complemented by a monthly e-mail sent to IT staff, which highlights relevant information security topics.
General IT Environment -
Most employees in the corporate office are assigned a standard desktop computer, although certain management personnel in the corporate and retail locations are issued a laptop if they can demonstrate their need to work remotely. The laptops are given a standard Microsoft Windows operating system image, which includes anti-malware/anti-virus software and patch update software among others. In addition, new laptops are now encrypted; however, desktops and existing laptops are not currently encrypted due to budget concerns. The user provisioning.
Business and Government Relations Please respond to the following.docxCruzIbarra161
"Business and Government Relations" Please respond to the following:
Discuss the main reasons why a business should or should not be involved in political discussions or take a political stand. Use terms found in Chapter 9 to demonstrate your understanding of the material. You can submit your initial discussion post and responses in either written or video format (2-3 minutes or less).
.
Business Continuity Planning Explain how components of the busine.docxCruzIbarra161
Business Continuity Planning: Explain how components of the business infrastructure are included in a business continuity plan. Discuss the processes of planning, analysis, design, implementation, testing and maintenance in developing this plan. This assignment must be at least 2 full pages. Apply the 4-C's of writing:
Correct, complete, clear, and concise.
.
business and its environment Discuss the genesis, contributing fac.docxCruzIbarra161
business and its environment
Discuss the genesis, contributing factors, modus operandi, effectiveness in generating social pressure, the strategy followed by target companies along with allied aspects with two examples from Canadian mining, manufacturing, telecommunication or utility companies.
minimum of 2000 words and 10 good quality references.
The paper should be properly cited as per
APA format.
.
business and its environment Discuss the genesis, contributing facto.docxCruzIbarra161
business and its environment Discuss the genesis, contributing factors, modus operandi, effectiveness in generating social pressure, the strategy followed by target companies along with allied aspects with two examples from Canadian mining, manufacturing, telecommunication or utility companies. minimum of 2000 words and 10 good quality references. The paper should be properly cited as per APA format.
.
Business BUS 210 research outline1.Cover page 2.Table .docxCruzIbarra161
Business BUS 210 research outline
1.
Cover page
2.
Table of content
3.
Executive summary
4.
Introduction
5.
Business Hypothesis / or Statement/ or the Main Question for the whole research
6.
Literature review
7.
Designing the questionnaires
8.
Pretest/ pilot test
9.
Adjust the questioners
– if required
10.
Collect the data from the official sample
11.
Data Entry
12.
Analysis
13.
Tabulations: Frequencies
“and Cross-tabulation if required”
14.
Report
o
Include the purpose for the business research
o
Time
o
Sample size
o
Location
o
Target
o
Way to collect the data (by email, personal, interview, phone…)
o
Challenges you faced
o
Findings /results
15.
Conclusion
16.
Recommendation
17.
References
18.
Appendixes
o
Questionnaire
o
All tabulations
.
BUS 439 International Human Resource ManagementInstructor Steven .docxCruzIbarra161
BUS 439 International Human Resource Management
Instructor: Steven Foster
Why did Nestle’s decentralized structure, which had brought the company success in the past, no longer fit the new realities of increasing global competition? What were the objectives of the GLOBE initiative? How was it more than just an SAP change?
.
BUS 439 International Human Resource ManagementEmployee Value Pr.docxCruzIbarra161
BUS 439 International Human Resource Management
Employee Value Proposition
Define and discuss EVP – what factors may make it difficult to determine EVP on a global basis? What considerations should be made to clearly understand and make use of this information? Why is EVP important for organizations to understand? What can organizations do to build a differentiated EVP?
.
Bullzeye is a discount retailer offering a wide range of products,.docxCruzIbarra161
Bullzeye is a discount retailer offering a wide range of products, including: home goods, clothing, toys, and food. The company is a regional retailer with 10 brick-and-mortar stores as well as a popular online store. Due to the recent credit card data breaches of various prominent national retail companies (e.g., Target, Home Depot, Staples), the Bullzeye Board of Directors has taken particular interest in information security, especially as it pertains to the protection of credit cardholder data within the Bullzeye environment. The Board has asked executive management to evaluate and strengthen the enterprise’s information security infrastructure, where needed.
In order to respond to the Board regarding their preparedness for a cyber-security attack, the Chief Financial Officer (CFO) has engaged your IT consulting firm to identify the inherent risks and recommend control remediation strategies to prevent or to detect and appropriately respond to data breaches. Your firm has been requested to liaison with the Internal Audit Department during the engagement. Your first step is to gain an understanding of Bullzeye’s IT environment. The Chief Audit Executive (CAE) schedules a meeting with key Bullzeye leadership personnel, including the CFO, Chief Information Officer (CIO), and Chief Information Security Officer (CISO).
The following key information was obtained.
Background
IT Security Framework/Policy -
Bullzeye has an information security policy, which was developed by the CISO. The policy was developed in response to an internal audit conducted by an external firm hired by the CAE. The policy is not based on one specific IT control framework but considers elements contained within several frameworks. An information security committee has been recently formed to discuss new security risks and to develop mitigation strategies.
The meeting will be held monthly and include the CISO and other key IT Directors reporting to the CIO.
In addition, a training program was implemented last year in order to provide education on various information security topics (e.g., social engineering, malware, etc.). The program requires that all staff within the IT department complete an annual information security training webinar and corresponding quiz. The training program is complemented by a monthly e-mail sent to IT staff, which highlights relevant information security topics.
General IT Environment -
Most employees in the corporate office are assigned a standard desktop computer, although certain management personnel in the corporate and retail locations are issued a laptop if they can demonstrate their need to work remotely. The laptops are given a standard Microsoft Windows operating system image, which includes anti-malware/anti-virus software and patch update software among others. In addition, new laptops are now encrypted; however, desktops and existing laptops are not currently encrypted due to budget concerns. The user provisioning.
Building on the work that you prepared for Milestones One through Th.docxCruzIbarra161
Building on the work that you prepared for Milestones One through Three, submit a document that builds upon the previously completed milestone summaries to provide an overall summary of the distribution company’s IT system as a whole. This should illustrate how each individual system component (network, database, web technology, computers, programming, and security systems) interrelates with the others and summarize the importance of IT technologies for the overall system.
.
Budget Legislation Once the budget has been prepared by the vari.docxCruzIbarra161
Budget Legislation
Once the budget has been prepared by the various agencies, it is often moved forward to the legislative body for authorization. The legislation process can result in unintended outcomes and restrictions. Search the internet and news reporting services for a story on an unintended outcome of interest to you and answer the following questions:
How did politics shape the outcome in unexpected ways?
Did “pork” spending or “apportionments and allotments” budget amendments affect the legislation?
Did a mid-year crisis or change in revenue expectations substantially impact the budget legislative action?
Respond to at least two of your classmates’ postings.
Performance Budgeting
Performance budgeting has been attempted at the local level in recent years. Address the issues of performance budgeting while answering the following questions: What attributes of performance budgeting make it particularly suitable to local government budgeting? Will the same attributes be as useful at the federal level? Respond to at least two of your classmates’ postings.
.
Browsing the podcasts on iTunes or YouTube, listen to a few of Gramm.docxCruzIbarra161
Browsing the podcasts on iTunes or YouTube, listen to a few of Grammar Girl's Quick and Dirty Tips series (grammar tips by Mignon Fogarty) or Money Girl's series (financial advice by Laura Adams).
Your Task: Pick a Money Girl or Grammar Girl podcast that interests you. Listen to it, or obtain a transcript on the website and study it for its structure. Is it direct or indirect? Informative or persuasive? How is it presented? What style does the speaker adopt? Was it effective? What changes would you suggest? Write an e-mail that discusses the podcast you analyzed.
.
Brown Primary Care Dental clinics Oral Health Initiative p.docxCruzIbarra161
Brown Primary Care Dental clinics Oral Health Initiative project
The project will consist of three elements:
•
Part 1: Economic Analysis of the Initiative of Choice [
Brown Primary Care Dental clinics Oral Health Initiative
5 pages) .
The economic analysis should include:
Principles of economics for evaluating and assessing the need for the public health initiative
A brief description of whether the initiative is a micro or macroeconomic program
A determination of whether the result of the initiative is a public or private good
A description of the initiative’s financing source
An explanation of how the initiative may affect supply and demand of public health services
•
Part 2: Financial Accounting Analysis (5 pages)
A 5-year proposed budget including major line items (see blank form for proposed budget on NIH grants pagelocated in the course syllabus or here:
Online Article:
U.S. Department of Health and Human Services (2009, June).
Public health service: PHS 398
. Detailed Budget for Initial Budget Period Form Page 4
http://grants.nih.gov/grants/funding/phs398/phs398.html
Grant Application PHS 398. U.S. Department of Health And Human Services Public Health Service.
-An analysis of budget line items, costs, sources of revenue, and deficits
-An analysis of the fiscal soundness and long-term viability of the public -health initiative
•
Part 3: Alternative Funding Sources (5pages)
Part 3: Alternative Funding Sources[ 5 pages
For this part of your Scholar-Practitioner Project you will evaluate funding sources for the public health initiative you selected in Week 2. Then, you will submit a mock grant proposal for an appropriate grant to supplement or allow expansion of your selected public health initiative.
The proposal should include:
•
The public health initiative’s purpose, background, goals, and objectives
•
A description of the funding sources you selected and explanation of why you selected it over others
•
Eligibility and selection criteria for the funding source
•
An explanation of the funds needed and how the funds may be used
•
The adjusted total 5-year budget you completed in week 9 (include all instructor recommendations)
(8 sources/references)
.
BUDDHISMWEEK 3Cosmogony - Origin of the UniverseNature of .docxCruzIbarra161
BUDDHISM
WEEK 3
Cosmogony - Origin of the Universe
Nature of God/Creator
View of Human Nature
View of Good & Evil
View of Salvation
View of After Life
Practices and Rituals
Celebrations & Festivals
Week 3 - Sources
.
Build a binary search tree that holds first names.Create a menu .docxCruzIbarra161
Build a binary search tree that holds first names.
Create a menu with the following options.
Add a name to the list (will add a new node)
Delete a name from the list (will delete a node)
NEXT PAGE
à
Search for a name (will return if the name is in the tree or not)
Output the number of leaves in your tree
Output the tree (Complete an inorder traversal.)
.
Briefly describe the development of the string quartet. How would yo.docxCruzIbarra161
Briefly describe the development of the string quartet. How would you relate this chamber ensemble to modern performing groups such as the jazz quartet? Or to a rock ensemble? What are some of the similarities and differences? Refer to the listening examples in the Special Focus to support your conclusions.
Listening examples:
String Quartet in E-Flat, No. 2
("Joke") by Haydn
String Quartet in C Minor
by Beethoven
String Quartet No. 2, Op. 17
by Bartók
.
Briefly describe a time when you were misled by everyday observation.docxCruzIbarra161
Briefly describe a time when you were misled by everyday observations (that is when you reached a conclusion on the basis of an everyday observation that you later decided was an incorrect conclusion). What type of error in casual inquiry (sources of secondhand knowledge) were you guilty of? Examples include over-generalization, stereotyping, illogical reasoning, etc
.
Broadening Your Perspective 8-1The financial statements of Toots.docxCruzIbarra161
Broadening Your Perspective 8-1
The financial statements of Tootsie Roll are presented below.
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
For the year ended December 31,
2011
2010
2009
Net product sales
$528,369
$517,149
$495,592
Rental and royalty revenue
4,136
4,299
3,739
Total revenue
532,505
521,448
499,331
Product cost of goods sold
365,225
349,334
319,775
Rental and royalty cost
1,038
1,088
852
Total costs
366,263
350,422
320,627
Product gross margin
163,144
167,815
175,817
Rental and royalty gross margin
3,098
3,211
2,887
Total gross margin
166,242
171,026
178,704
Selling, marketing and administrative expenses
108,276
106,316
103,755
Impairment charges
—
—
14,000
Earnings from operations
57,966
64,710
60,949
Other income (expense), net
2,946
8,358
2,100
Earnings before income taxes
60,912
73,068
63,049
Provision for income taxes
16,974
20,005
9,892
Net earnings
$43,938
$53,063
$53,157
Net earnings
$43,938
$53,063
$53,157
Other comprehensive earnings (loss)
(8,740
)
1,183
2,845
Comprehensive earnings
$35,198
$54,246
$56,002
Retained earnings at beginning of year.
$135,866
$147,687
$144,949
Net earnings
43,938
53,063
53,157
Cash dividends
(18,360
)
(18,078
)
(17,790
)
Stock dividends
(47,175
)
(46,806
)
(32,629
)
Retained earnings at end of year
$114,269
$135,866
$147,687
Earnings per share
$0.76
$0.90
$0.89
Average Common and Class B Common shares outstanding
57,892
58,685
59,425
(The accompanying notes are an integral part of these statements.)
CONSOLIDATED STATEMENTS OF
Financial Position
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES (in thousands except per share data)
Assets
December 31,
2011
2010
CURRENT ASSETS:
Cash and cash equivalents
$78,612
$115,976
Investments
10,895
7,996
Accounts receivable trade, less allowances of $1,731 and $1,531
41,895
37,394
Other receivables
3,391
9,961
Inventories:
Finished goods and work-in-process
42,676
35,416
Raw materials and supplies
29,084
21,236
Prepaid expenses
5,070
6,499
Deferred income taxes
578
689
Total current assets
212,201
235,167
PROPERTY, PLANT AND EQUIPMENT, at cost:
Land
21,939
21,696
Buildings
107,567
102,934
Machinery and equipment
322,993
307,178
Construction in progress
2,598
9,243
455,097
440,974
Less—Accumulated depreciation
242,935
225,482
Net property, plant and equipment
212,162
215,492
OTHER ASSETS:
Goodwill
73,237
73,237
Trademarks
175,024
175,024
Investments
96,161
64,461
Split dollar officer life insurance
74,209
.
Briefly discuss the differences in the old Minimum Foundation Prog.docxCruzIbarra161
Briefly discuss the differences in the old Minimum Foundation Program ( 1947 ) and the FEFP ( 1973 ).
What part of the basic FEFP formula ( State Aid = WFTE x BSA - (.96 AV } provides A. equity for students and B. equalization of funding for districts?
Review how student transportation dollars are calculated. What are the two major components?
What is the function of Workforce Development funds?
What are Categorical Program funds? How do they differ from general FEFP funding?
What are the four constructs on which the FEFP is based? ( Page 1--2
nd
paragraph )
Briefly define the following:
Full time equivalent
Program cost factor
Weighted FTE
Base student allocation
District cost differential
Sparsity supplement
Supplemental academic instruction
0.748 Mills Discretionary Compresion (audio is incorrect-changed from Local Discretionary Equalization).
ESE guaranteed allocation
Required local effort
Please answer all in as a mini- brief and follow directions as I tried to be as spicific as possible with the questions.
.
Briefly compare and contrast EHRs, EMRs, and PHRs. Include the typic.docxCruzIbarra161
Briefly compare and contrast EHRs, EMRs, and PHRs. Include the typical content and functionality of each.
Focusing on one of these types of records, describe the key benefits for one of the stakeholders (e.g., patients, providers, or health care management) of being able to record and/or access patient data through this system.
Should all patient health information be recorded electronically? If so, explain why. If not, explain what the exceptions should be and why.
.
Brief Exercise 9-11Suppose Nike, Inc. reported the followin.docxCruzIbarra161
*Brief Exercise 9-11
Suppose
Nike, Inc.
reported the following plant assets and intangible assets for the year ended May 31, 2014 (in millions): other plant assets $954.9; land $226.7; patents and trademarks (at cost) $530.7; machinery and equipment $2,137.2; buildings $967; goodwill (at cost) $207.5; accumulated amortization $59.3; and accumulated depreciation $2,290.
Prepare a partial balance sheet for Nike for these items.
(List Property, Plant and Equipment in order of Land, Buildings and Equipment.)
NIKE, INC.
Partial Balance Sheet
As of May 31, 2014
(in millions)
[removed]
[removed]
$
[removed]
[removed]
$
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
:
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
$
[removed]
[removed]
:
[removed]
[removed]
[removed]
[removed]
*Exercise 9-7
Wang Co. has delivery equipment that cost $50,840 and has been depreciated $24,960.
Record entries for the disposal under the following assumptions.
(Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
It was scrapped as having no value.
(b)
It was sold for $37,200.
(c)
It was sold for $19,360.
No.
Account Titles and Explanation
Debit
Credit
(a)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(b)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(c)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
*Exercise 9-8
Here are selected 2014 transactions of Cleland Corporation.
Jan. 1
Retired a piece of machinery that was purchased on January 1, 2004. The machine cost $62,160 and had a useful life of 10 years with no salvage value.
June 30
Sold a computer that was purchased on January 1, 2012. The computer cost $37,000 and had a useful life of 4 years with no salvage value. The computer was sold for $5,630 cash.
Dec. 31
Sold a delivery truck for $9,310 cash. The truck cost $23,600 when it was purchased on January 1, 2011, and was depreciated based on a 5-year useful life with a $3,290 salvage value.
Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Cleland Corporation uses straight-line depreciation.
(Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(To record depreciation expense for the first 6 months of 2014)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[remo.
Brief Exercise 13-3Takemoto Corporation borrowed $74,480 on No.docxCruzIbarra161
Brief Exercise 13-3
Takemoto Corporation borrowed $74,480 on November 1, 2014, by signing a $75,380, 3-month, zero-interest-bearing note. Prepare Takemoto’s November 1, 2014, entry; the December 31, 2014, annual adjusting entry; and the February 1, 2015, entry.
(If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
11/1/14
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
12/31/14
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
2/1/15
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(To record interest)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(To pay note)
Brief Exercise 13-8
Kasten Inc. provides paid vacations to its employees. At December 31, 2014, 31 employees have each earned 2 weeks of vacation time. The employees’ average salary is $558 per week. Prepare Kasten’s December 31, 2014, adjusting entry.
(If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Account Titles and Explanation
Debit
Credit
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
Brief Exercise 13-11
Buchanan Company recently was sued by a competitor for patent infringement. Attorneys have determined that it is probable that Buchanan will lose the case and that a reasonable estimate of damages to be paid by Buchanan is $308,560. In light of this case, Buchanan is considering establishing a $112,980 self-insurance allowance.
What entry, if any, should Buchanan record to recognize this loss contingency?
(If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Account Titles and Explanation
Debit
Credit
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
Exercise 13-2 (Part Level Submission)
The following are selected 2014 transactions of Sean Astin Corporation.
Sept. 1
Purchased inventory from Encino Company on account for $51,700. Astin records purchases gross and uses a periodic inventory system.
Oct. 1
Issued a $51,700, 12-month, 8% note to Encino in payment of account.
Oct. 1
Borrowed $83,600 from the Shore Bank by signing a 12-month, zero-interest-bearing $89,800 note.
(a)
Prepare journal entries for the selected transactions above.
(If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
September 1
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
October 1
[removed]
[removed]
[removed]
.
Brand Name and Corporate ImageAssess how branding has increased in.docxCruzIbarra161
Brand Name and Corporate Image
Assess how branding has increased in the last few decades. Think of a brand; analyze how the organization developed its brand equity. Assess the influence of branding on an organization’s IMC.
The paper
Must be two to four double-spaced pages in length (excluding the title and reference pages) and formatted according to APA style as outlined in the Ashford Writing Center.
Must include a separate title page with the following:
Title of paper
Student’s name
Course name and number
Instructor’s name
Date submitted
Must use at least two scholarly sources in addition to the course text.
Must document all sources in APA style as outlined in the Ashford Writing Center.
Must include a separate references page that is formatted according to APA style as outlined in the Ashford Writing Center.
.
Boulding (1956) looked at the complexity of systems from a hierarc.docxCruzIbarra161
Boulding (1956) looked at the complexity of systems from a hierarchical approach or a system of systems perspective. Boulding’s hierarchy includes nine levels of systems: frameworks, clockworks, cybernetic systems, open systems, plants, animals, humans, social organizations, and transcendental. This was one of the first major papers on systems and is the foundation for more complex theories and models. You will continue to explore complex systems in the coming weeks.
To prepare
for this Discussion, review Boulding’s article, “General Systems Theory: The Skeleton of Science” and Von Bertalanffy’s article, “The History and Status of General Systems Theory.” Consider how Boulding’s hierarchy of systems may inform your understanding of organizations.
Post,
your perspective on the relationship between Boulding’s hierarchy of systems and Von Bertalanffy’s general systems theory. Then, explain how these theories have or have not changed your perceptions of a system. Finally, explain how Boulding’s hierarchy might inform leadership and management in organizations.
.
Bradley Family
(a)
Let X1 = # of acres of corn and X2 = # of acres of tobacco
Corn
Tobacco
Resources Available
300
520
Land
1
1
<=
410
Budget
105
210
<=
52500
Govt. Restriction
0
1
<=
100
Government Restriction
X1
X2
Decision Variables
Objective function
(b)
How many acres of farm land will not be cultivated at the optimal solution?
Do the Bradleys use the entire 100 acre tobacco allotment?
('c)
Should the Bradleys' lease extral land from their neighbor at $110 per acre?
What is the maximum price the Bradleys' should pay their neighbor?
And how much land shoud they lease?
maximum price
# of acres of
land
(d)
For each dollar they borrow , how much additional profit will they make?
If they borrowed a additional $1000, would the number of acres of corn and tobacco they plant change?
.
Both Piaget’s Model of Cognitive Development and Kohlberg’s Model .docxCruzIbarra161
Both Piaget’s Model of Cognitive Development and Kohlberg’s Model of Moral Development are outlined in stages, with one stage building off of the previous stage. Put yourself in the role of parent, teacher and juvenile justice judge and then in each role identify why it would be necessary to understand the cognitive/moral stage from which a child is operating. What are the most important aspects these development models for a parent, teacher and judge to be aware of? Provide examples and be sure to include specific stage characteristics.
.
Briefly define an intelligent” network and a stupid” network. Wh.docxCruzIbarra161
Briefly define an “intelligent” network and a “stupid” network. Why is the Internet a stupid network? How do the two types differ in terms of security and privacy qualities? What are the strengths and vulnerabilities of each? Support your answer with one or more examples.
- Write just one page in length without plagiarism
.
Brian’s story Brian is 65 years old and lives with his dog ‘Spider.docxCruzIbarra161
Brian’s story
Brian is 65 years old and lives with his dog ‘Spider’ in a town flat on the first floor of a block of units
in a government housing estate.
About a year ago Brian had to move to town from his home community because his increasing
health needs could not be readily met in his community. He misses his community, the close bonds
with family and friends back home and is worried about his family’s welfare in his absence.
Brian has been a smoker for 30 years. He smokes 20 cigarettes per day and has a history of
recurrent chest infections, hypertension, sleep apnoea and gout. He has a persistent cough that he
calls a ‘smoker’s cough’. Recently he has noticed his cough is getting worse and producing greenish
coloured sputum.
Over the last few days he has been finding it increasingly difficult to walk up stairs and to look after
himself. He now has to stop every few minutes to catch his breath and decided it was time to come
to the Emergency Department at the hospital where you are practicing.
On your shift today, the Emergency Nurse gives you the following handover as part of
Brian’s admission to the setting where you are practicing today as a registered nurse:
Brian presented to the Emergency Department because his respiratory function has been
deteriorating over the last few days. After medical review, his provisional medical diagnosis is an
acute chest infection exacerbating suspected chronic obstructive pulmonary disease. He is being
admitted for treatment and further investigation of his respiratory function.
Brian’s current medications include allopurinol, cilazipril and metoprolol and in the emergency
department he has had first doses of ampicillin and a combination bronchodilator by metered dose
inhaler which are to continue until review. The doctor also ordered low flow oxygen via nasal
prongs, chest physio after the bronchodilator therapy and a high energy, high protein diet.
The Emergency nurse also tells you that Brian has reported he hasn’t had a shower for two days
because he gets “too puffed out’ and that he is very worried about his dog ‘Spider’ who has been left
locked up alone in his flat. He also is concerned that his family back in the community doesn’t know
that he’s not well and had come to hospital.
Your task in Assessment 1 is to critically discuss some of the key nursing issues related to
Brian’s care on your shift. Details of the specific nursing issues to address are identified on
the following pages.
Tasks
Based on Brian’s case and the information you have available, address the following seven
(7) items.
Do not make up or assume information in relation to Brian’s case. Only use what you
know from the case study information on the previous page.
Note: In most items Assessment 1, textbooks are not appropriate resources.
Item 1: Clinical presentation No Textbooks are to be used in this section
Brian is part of your patient allocation for your shift today. You haven’.
Briefly compare and discuss Louis Sullivan’s architectural principle.docxCruzIbarra161
Briefly compare and discuss Louis Sullivan’s architectural principle that “form follows function”
With Frank Lloyd Wright’s principle as follows:
“Form follows function—that has been misunderstood. Form and function should be one, joined in a spiritual union.”
- Frank Lloyd Wright
To examine this principle, observe some common objects. A pencil, comb, scissors, fork, or some similar object would be good choices for demonstration. Select an object to redesign or repurpose.
Be creative – many innovative and useful designs arise from simple improvements.
Name of Object: _____________________________________________________________
1. Describe the purpose of this object (its function).
2. Write directions for how the object should be used.
3. Describe its design (or form) as completely as possible. Include a description of its shape, material(s), color, texture, weight, and any other details you can observe.
4. Describe how the design of the object is connected to its use.
5. Name one thing you could change in the design of the object that would make it less functional.
6. Can you think of an improvement to make the object more functional?
.
Building on the work that you prepared for Milestones One through Th.docxCruzIbarra161
Building on the work that you prepared for Milestones One through Three, submit a document that builds upon the previously completed milestone summaries to provide an overall summary of the distribution company’s IT system as a whole. This should illustrate how each individual system component (network, database, web technology, computers, programming, and security systems) interrelates with the others and summarize the importance of IT technologies for the overall system.
.
Budget Legislation Once the budget has been prepared by the vari.docxCruzIbarra161
Budget Legislation
Once the budget has been prepared by the various agencies, it is often moved forward to the legislative body for authorization. The legislation process can result in unintended outcomes and restrictions. Search the internet and news reporting services for a story on an unintended outcome of interest to you and answer the following questions:
How did politics shape the outcome in unexpected ways?
Did “pork” spending or “apportionments and allotments” budget amendments affect the legislation?
Did a mid-year crisis or change in revenue expectations substantially impact the budget legislative action?
Respond to at least two of your classmates’ postings.
Performance Budgeting
Performance budgeting has been attempted at the local level in recent years. Address the issues of performance budgeting while answering the following questions: What attributes of performance budgeting make it particularly suitable to local government budgeting? Will the same attributes be as useful at the federal level? Respond to at least two of your classmates’ postings.
.
Browsing the podcasts on iTunes or YouTube, listen to a few of Gramm.docxCruzIbarra161
Browsing the podcasts on iTunes or YouTube, listen to a few of Grammar Girl's Quick and Dirty Tips series (grammar tips by Mignon Fogarty) or Money Girl's series (financial advice by Laura Adams).
Your Task: Pick a Money Girl or Grammar Girl podcast that interests you. Listen to it, or obtain a transcript on the website and study it for its structure. Is it direct or indirect? Informative or persuasive? How is it presented? What style does the speaker adopt? Was it effective? What changes would you suggest? Write an e-mail that discusses the podcast you analyzed.
.
Brown Primary Care Dental clinics Oral Health Initiative p.docxCruzIbarra161
Brown Primary Care Dental clinics Oral Health Initiative project
The project will consist of three elements:
•
Part 1: Economic Analysis of the Initiative of Choice [
Brown Primary Care Dental clinics Oral Health Initiative
5 pages) .
The economic analysis should include:
Principles of economics for evaluating and assessing the need for the public health initiative
A brief description of whether the initiative is a micro or macroeconomic program
A determination of whether the result of the initiative is a public or private good
A description of the initiative’s financing source
An explanation of how the initiative may affect supply and demand of public health services
•
Part 2: Financial Accounting Analysis (5 pages)
A 5-year proposed budget including major line items (see blank form for proposed budget on NIH grants pagelocated in the course syllabus or here:
Online Article:
U.S. Department of Health and Human Services (2009, June).
Public health service: PHS 398
. Detailed Budget for Initial Budget Period Form Page 4
http://grants.nih.gov/grants/funding/phs398/phs398.html
Grant Application PHS 398. U.S. Department of Health And Human Services Public Health Service.
-An analysis of budget line items, costs, sources of revenue, and deficits
-An analysis of the fiscal soundness and long-term viability of the public -health initiative
•
Part 3: Alternative Funding Sources (5pages)
Part 3: Alternative Funding Sources[ 5 pages
For this part of your Scholar-Practitioner Project you will evaluate funding sources for the public health initiative you selected in Week 2. Then, you will submit a mock grant proposal for an appropriate grant to supplement or allow expansion of your selected public health initiative.
The proposal should include:
•
The public health initiative’s purpose, background, goals, and objectives
•
A description of the funding sources you selected and explanation of why you selected it over others
•
Eligibility and selection criteria for the funding source
•
An explanation of the funds needed and how the funds may be used
•
The adjusted total 5-year budget you completed in week 9 (include all instructor recommendations)
(8 sources/references)
.
BUDDHISMWEEK 3Cosmogony - Origin of the UniverseNature of .docxCruzIbarra161
BUDDHISM
WEEK 3
Cosmogony - Origin of the Universe
Nature of God/Creator
View of Human Nature
View of Good & Evil
View of Salvation
View of After Life
Practices and Rituals
Celebrations & Festivals
Week 3 - Sources
.
Build a binary search tree that holds first names.Create a menu .docxCruzIbarra161
Build a binary search tree that holds first names.
Create a menu with the following options.
Add a name to the list (will add a new node)
Delete a name from the list (will delete a node)
NEXT PAGE
à
Search for a name (will return if the name is in the tree or not)
Output the number of leaves in your tree
Output the tree (Complete an inorder traversal.)
.
Briefly describe the development of the string quartet. How would yo.docxCruzIbarra161
Briefly describe the development of the string quartet. How would you relate this chamber ensemble to modern performing groups such as the jazz quartet? Or to a rock ensemble? What are some of the similarities and differences? Refer to the listening examples in the Special Focus to support your conclusions.
Listening examples:
String Quartet in E-Flat, No. 2
("Joke") by Haydn
String Quartet in C Minor
by Beethoven
String Quartet No. 2, Op. 17
by Bartók
.
Briefly describe a time when you were misled by everyday observation.docxCruzIbarra161
Briefly describe a time when you were misled by everyday observations (that is when you reached a conclusion on the basis of an everyday observation that you later decided was an incorrect conclusion). What type of error in casual inquiry (sources of secondhand knowledge) were you guilty of? Examples include over-generalization, stereotyping, illogical reasoning, etc
.
Broadening Your Perspective 8-1The financial statements of Toots.docxCruzIbarra161
Broadening Your Perspective 8-1
The financial statements of Tootsie Roll are presented below.
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
For the year ended December 31,
2011
2010
2009
Net product sales
$528,369
$517,149
$495,592
Rental and royalty revenue
4,136
4,299
3,739
Total revenue
532,505
521,448
499,331
Product cost of goods sold
365,225
349,334
319,775
Rental and royalty cost
1,038
1,088
852
Total costs
366,263
350,422
320,627
Product gross margin
163,144
167,815
175,817
Rental and royalty gross margin
3,098
3,211
2,887
Total gross margin
166,242
171,026
178,704
Selling, marketing and administrative expenses
108,276
106,316
103,755
Impairment charges
—
—
14,000
Earnings from operations
57,966
64,710
60,949
Other income (expense), net
2,946
8,358
2,100
Earnings before income taxes
60,912
73,068
63,049
Provision for income taxes
16,974
20,005
9,892
Net earnings
$43,938
$53,063
$53,157
Net earnings
$43,938
$53,063
$53,157
Other comprehensive earnings (loss)
(8,740
)
1,183
2,845
Comprehensive earnings
$35,198
$54,246
$56,002
Retained earnings at beginning of year.
$135,866
$147,687
$144,949
Net earnings
43,938
53,063
53,157
Cash dividends
(18,360
)
(18,078
)
(17,790
)
Stock dividends
(47,175
)
(46,806
)
(32,629
)
Retained earnings at end of year
$114,269
$135,866
$147,687
Earnings per share
$0.76
$0.90
$0.89
Average Common and Class B Common shares outstanding
57,892
58,685
59,425
(The accompanying notes are an integral part of these statements.)
CONSOLIDATED STATEMENTS OF
Financial Position
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES (in thousands except per share data)
Assets
December 31,
2011
2010
CURRENT ASSETS:
Cash and cash equivalents
$78,612
$115,976
Investments
10,895
7,996
Accounts receivable trade, less allowances of $1,731 and $1,531
41,895
37,394
Other receivables
3,391
9,961
Inventories:
Finished goods and work-in-process
42,676
35,416
Raw materials and supplies
29,084
21,236
Prepaid expenses
5,070
6,499
Deferred income taxes
578
689
Total current assets
212,201
235,167
PROPERTY, PLANT AND EQUIPMENT, at cost:
Land
21,939
21,696
Buildings
107,567
102,934
Machinery and equipment
322,993
307,178
Construction in progress
2,598
9,243
455,097
440,974
Less—Accumulated depreciation
242,935
225,482
Net property, plant and equipment
212,162
215,492
OTHER ASSETS:
Goodwill
73,237
73,237
Trademarks
175,024
175,024
Investments
96,161
64,461
Split dollar officer life insurance
74,209
.
Briefly discuss the differences in the old Minimum Foundation Prog.docxCruzIbarra161
Briefly discuss the differences in the old Minimum Foundation Program ( 1947 ) and the FEFP ( 1973 ).
What part of the basic FEFP formula ( State Aid = WFTE x BSA - (.96 AV } provides A. equity for students and B. equalization of funding for districts?
Review how student transportation dollars are calculated. What are the two major components?
What is the function of Workforce Development funds?
What are Categorical Program funds? How do they differ from general FEFP funding?
What are the four constructs on which the FEFP is based? ( Page 1--2
nd
paragraph )
Briefly define the following:
Full time equivalent
Program cost factor
Weighted FTE
Base student allocation
District cost differential
Sparsity supplement
Supplemental academic instruction
0.748 Mills Discretionary Compresion (audio is incorrect-changed from Local Discretionary Equalization).
ESE guaranteed allocation
Required local effort
Please answer all in as a mini- brief and follow directions as I tried to be as spicific as possible with the questions.
.
Briefly compare and contrast EHRs, EMRs, and PHRs. Include the typic.docxCruzIbarra161
Briefly compare and contrast EHRs, EMRs, and PHRs. Include the typical content and functionality of each.
Focusing on one of these types of records, describe the key benefits for one of the stakeholders (e.g., patients, providers, or health care management) of being able to record and/or access patient data through this system.
Should all patient health information be recorded electronically? If so, explain why. If not, explain what the exceptions should be and why.
.
Brief Exercise 9-11Suppose Nike, Inc. reported the followin.docxCruzIbarra161
*Brief Exercise 9-11
Suppose
Nike, Inc.
reported the following plant assets and intangible assets for the year ended May 31, 2014 (in millions): other plant assets $954.9; land $226.7; patents and trademarks (at cost) $530.7; machinery and equipment $2,137.2; buildings $967; goodwill (at cost) $207.5; accumulated amortization $59.3; and accumulated depreciation $2,290.
Prepare a partial balance sheet for Nike for these items.
(List Property, Plant and Equipment in order of Land, Buildings and Equipment.)
NIKE, INC.
Partial Balance Sheet
As of May 31, 2014
(in millions)
[removed]
[removed]
$
[removed]
[removed]
$
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
:
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
$
[removed]
[removed]
:
[removed]
[removed]
[removed]
[removed]
*Exercise 9-7
Wang Co. has delivery equipment that cost $50,840 and has been depreciated $24,960.
Record entries for the disposal under the following assumptions.
(Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
It was scrapped as having no value.
(b)
It was sold for $37,200.
(c)
It was sold for $19,360.
No.
Account Titles and Explanation
Debit
Credit
(a)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(b)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(c)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
*Exercise 9-8
Here are selected 2014 transactions of Cleland Corporation.
Jan. 1
Retired a piece of machinery that was purchased on January 1, 2004. The machine cost $62,160 and had a useful life of 10 years with no salvage value.
June 30
Sold a computer that was purchased on January 1, 2012. The computer cost $37,000 and had a useful life of 4 years with no salvage value. The computer was sold for $5,630 cash.
Dec. 31
Sold a delivery truck for $9,310 cash. The truck cost $23,600 when it was purchased on January 1, 2011, and was depreciated based on a 5-year useful life with a $3,290 salvage value.
Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Cleland Corporation uses straight-line depreciation.
(Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(To record depreciation expense for the first 6 months of 2014)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[remo.
Brief Exercise 13-3Takemoto Corporation borrowed $74,480 on No.docxCruzIbarra161
Brief Exercise 13-3
Takemoto Corporation borrowed $74,480 on November 1, 2014, by signing a $75,380, 3-month, zero-interest-bearing note. Prepare Takemoto’s November 1, 2014, entry; the December 31, 2014, annual adjusting entry; and the February 1, 2015, entry.
(If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
11/1/14
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
12/31/14
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
2/1/15
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(To record interest)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(To pay note)
Brief Exercise 13-8
Kasten Inc. provides paid vacations to its employees. At December 31, 2014, 31 employees have each earned 2 weeks of vacation time. The employees’ average salary is $558 per week. Prepare Kasten’s December 31, 2014, adjusting entry.
(If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Account Titles and Explanation
Debit
Credit
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
Brief Exercise 13-11
Buchanan Company recently was sued by a competitor for patent infringement. Attorneys have determined that it is probable that Buchanan will lose the case and that a reasonable estimate of damages to be paid by Buchanan is $308,560. In light of this case, Buchanan is considering establishing a $112,980 self-insurance allowance.
What entry, if any, should Buchanan record to recognize this loss contingency?
(If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Account Titles and Explanation
Debit
Credit
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
Exercise 13-2 (Part Level Submission)
The following are selected 2014 transactions of Sean Astin Corporation.
Sept. 1
Purchased inventory from Encino Company on account for $51,700. Astin records purchases gross and uses a periodic inventory system.
Oct. 1
Issued a $51,700, 12-month, 8% note to Encino in payment of account.
Oct. 1
Borrowed $83,600 from the Shore Bank by signing a 12-month, zero-interest-bearing $89,800 note.
(a)
Prepare journal entries for the selected transactions above.
(If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
September 1
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
October 1
[removed]
[removed]
[removed]
.
Brand Name and Corporate ImageAssess how branding has increased in.docxCruzIbarra161
Brand Name and Corporate Image
Assess how branding has increased in the last few decades. Think of a brand; analyze how the organization developed its brand equity. Assess the influence of branding on an organization’s IMC.
The paper
Must be two to four double-spaced pages in length (excluding the title and reference pages) and formatted according to APA style as outlined in the Ashford Writing Center.
Must include a separate title page with the following:
Title of paper
Student’s name
Course name and number
Instructor’s name
Date submitted
Must use at least two scholarly sources in addition to the course text.
Must document all sources in APA style as outlined in the Ashford Writing Center.
Must include a separate references page that is formatted according to APA style as outlined in the Ashford Writing Center.
.
Boulding (1956) looked at the complexity of systems from a hierarc.docxCruzIbarra161
Boulding (1956) looked at the complexity of systems from a hierarchical approach or a system of systems perspective. Boulding’s hierarchy includes nine levels of systems: frameworks, clockworks, cybernetic systems, open systems, plants, animals, humans, social organizations, and transcendental. This was one of the first major papers on systems and is the foundation for more complex theories and models. You will continue to explore complex systems in the coming weeks.
To prepare
for this Discussion, review Boulding’s article, “General Systems Theory: The Skeleton of Science” and Von Bertalanffy’s article, “The History and Status of General Systems Theory.” Consider how Boulding’s hierarchy of systems may inform your understanding of organizations.
Post,
your perspective on the relationship between Boulding’s hierarchy of systems and Von Bertalanffy’s general systems theory. Then, explain how these theories have or have not changed your perceptions of a system. Finally, explain how Boulding’s hierarchy might inform leadership and management in organizations.
.
Bradley Family
(a)
Let X1 = # of acres of corn and X2 = # of acres of tobacco
Corn
Tobacco
Resources Available
300
520
Land
1
1
<=
410
Budget
105
210
<=
52500
Govt. Restriction
0
1
<=
100
Government Restriction
X1
X2
Decision Variables
Objective function
(b)
How many acres of farm land will not be cultivated at the optimal solution?
Do the Bradleys use the entire 100 acre tobacco allotment?
('c)
Should the Bradleys' lease extral land from their neighbor at $110 per acre?
What is the maximum price the Bradleys' should pay their neighbor?
And how much land shoud they lease?
maximum price
# of acres of
land
(d)
For each dollar they borrow , how much additional profit will they make?
If they borrowed a additional $1000, would the number of acres of corn and tobacco they plant change?
.
Both Piaget’s Model of Cognitive Development and Kohlberg’s Model .docxCruzIbarra161
Both Piaget’s Model of Cognitive Development and Kohlberg’s Model of Moral Development are outlined in stages, with one stage building off of the previous stage. Put yourself in the role of parent, teacher and juvenile justice judge and then in each role identify why it would be necessary to understand the cognitive/moral stage from which a child is operating. What are the most important aspects these development models for a parent, teacher and judge to be aware of? Provide examples and be sure to include specific stage characteristics.
.
Briefly define an intelligent” network and a stupid” network. Wh.docxCruzIbarra161
Briefly define an “intelligent” network and a “stupid” network. Why is the Internet a stupid network? How do the two types differ in terms of security and privacy qualities? What are the strengths and vulnerabilities of each? Support your answer with one or more examples.
- Write just one page in length without plagiarism
.
Brian’s story Brian is 65 years old and lives with his dog ‘Spider.docxCruzIbarra161
Brian’s story
Brian is 65 years old and lives with his dog ‘Spider’ in a town flat on the first floor of a block of units
in a government housing estate.
About a year ago Brian had to move to town from his home community because his increasing
health needs could not be readily met in his community. He misses his community, the close bonds
with family and friends back home and is worried about his family’s welfare in his absence.
Brian has been a smoker for 30 years. He smokes 20 cigarettes per day and has a history of
recurrent chest infections, hypertension, sleep apnoea and gout. He has a persistent cough that he
calls a ‘smoker’s cough’. Recently he has noticed his cough is getting worse and producing greenish
coloured sputum.
Over the last few days he has been finding it increasingly difficult to walk up stairs and to look after
himself. He now has to stop every few minutes to catch his breath and decided it was time to come
to the Emergency Department at the hospital where you are practicing.
On your shift today, the Emergency Nurse gives you the following handover as part of
Brian’s admission to the setting where you are practicing today as a registered nurse:
Brian presented to the Emergency Department because his respiratory function has been
deteriorating over the last few days. After medical review, his provisional medical diagnosis is an
acute chest infection exacerbating suspected chronic obstructive pulmonary disease. He is being
admitted for treatment and further investigation of his respiratory function.
Brian’s current medications include allopurinol, cilazipril and metoprolol and in the emergency
department he has had first doses of ampicillin and a combination bronchodilator by metered dose
inhaler which are to continue until review. The doctor also ordered low flow oxygen via nasal
prongs, chest physio after the bronchodilator therapy and a high energy, high protein diet.
The Emergency nurse also tells you that Brian has reported he hasn’t had a shower for two days
because he gets “too puffed out’ and that he is very worried about his dog ‘Spider’ who has been left
locked up alone in his flat. He also is concerned that his family back in the community doesn’t know
that he’s not well and had come to hospital.
Your task in Assessment 1 is to critically discuss some of the key nursing issues related to
Brian’s care on your shift. Details of the specific nursing issues to address are identified on
the following pages.
Tasks
Based on Brian’s case and the information you have available, address the following seven
(7) items.
Do not make up or assume information in relation to Brian’s case. Only use what you
know from the case study information on the previous page.
Note: In most items Assessment 1, textbooks are not appropriate resources.
Item 1: Clinical presentation No Textbooks are to be used in this section
Brian is part of your patient allocation for your shift today. You haven’.
Briefly compare and discuss Louis Sullivan’s architectural principle.docxCruzIbarra161
Briefly compare and discuss Louis Sullivan’s architectural principle that “form follows function”
With Frank Lloyd Wright’s principle as follows:
“Form follows function—that has been misunderstood. Form and function should be one, joined in a spiritual union.”
- Frank Lloyd Wright
To examine this principle, observe some common objects. A pencil, comb, scissors, fork, or some similar object would be good choices for demonstration. Select an object to redesign or repurpose.
Be creative – many innovative and useful designs arise from simple improvements.
Name of Object: _____________________________________________________________
1. Describe the purpose of this object (its function).
2. Write directions for how the object should be used.
3. Describe its design (or form) as completely as possible. Include a description of its shape, material(s), color, texture, weight, and any other details you can observe.
4. Describe how the design of the object is connected to its use.
5. Name one thing you could change in the design of the object that would make it less functional.
6. Can you think of an improvement to make the object more functional?
.
Briefly compare and discuss Louis Sullivan’s architectural principle.docx
COther Contract TypesWhat’s in this chapter Inde
1. C
Other Contract Types
What’s in this chapter?
Indefinite-delivery contracts
Time-and-materials contracts
Labor-hour contracts
Letter contracts
Basic ordering agreements
Performance-based contracting
Multiyear contracts
Options
Life-cycle costing
ontracts come in all shapes and sizes. This chapter highlights
many of the other
contract types you are likely to run into. Don’t be intimidated
by these “other
contract types.” If you look closely, you’ll notice they are all
special modi cations or
variations of xed-price or cost-reimbursement contracts. They
are used to provide the
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government with greater flexibility in a number of different
contracting situations.
INDEFINITE-DELIVERY CONTRACTS
Frequently, a buying o ce can specify accurately what it intends
to purchase but
cannot de ne the exact delivery dates and/or quantity that will
be required. In that
8. case, it uses indefinite-delivery contracts to procure such items.
The actual delivery of these commonly used supplies and
services is made when the
contracting o cer places an order. One of the primary
advantages of this contract type
is that it permits contractors to maintain in storage depots a
limited stock of the
supplies that are being purchased. It also permits direct
shipment by the contractor to
federal agencies.
Two of the more common inde nite-delivery contracts are
requirements contracts and
indefinite-delivery/indefinite-quantity (ID/IQ) contracts.
Requirements Contracts
This contract type typically is used for acquiring supplies or
services when the
government anticipates recurring requirements but cannot
specify the precise quantities
it will need during the speci ed contract period. The delivery or
performance is
scheduled when orders are placed with the contractor. These are
also known as call
contracts.
The contracting o cer determines a realistic estimate of the tota l
quantity required in
the solicitation and the resulting contract. Records of previous
requirements and
consumption are used to develop the estimate. This estimate is
not, however, a
representation to the contractor that the estimated quantity will
be required or ordered.
9. The contract also may place limits on the contractor’s
obligation to deliver and the
government’s obligation to order. In fact, most requirements
contracts do not guarantee
that a contractor will receive any orders. Stated another way,
the government promises
to buy all of its requirements from one vendor, but it just
doesn’t know up front how
much it will need of the items or services, or when it will need
them, during the contract
term.
Indefinite-Delivery/Indefinite-Quantity (ID/IQ) Contracts
Years ago, inde nite-delivery/inde nite-quantity (ID/IQ)
contracts were most often
associated with supplies as opposed to services. Concurrently,
the government could
award a single contract, whether for supplies or services, with
one rm based on
competitive procedures and then negotiate orders, for services
especially, on an
individual order basis, which meant each order e ectively was
sole source. Yet if a
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contracting o cer wanted to be innovative and award multiple
contracts to e ectively
compete the orders to obtain better prices, he or she could not
do so because the orders
were not considered subject to “full and open competition.”
Fortunately, acquisition reform resolved this dilemma. The laws
10. were changed to permit
agencies to award inde nite-delivery, inde nite-quantity
contracts. These contracts
provide for an inde nite quantity, within stated limits, of
supplies or services to be
furnished during a fixed period.
Nowadays, the government encourages buying o ces to make
multiple awards of this
contract type when a recurring need is anticipated for similar
supplies or services. In
fact, contracting activities are racing to ID/IQs as a way to deal
with understa ng and
to expedite purchasing. ID/IQ contracts are now done for a
broad range of services.
Current projections indicate that almost 80 percent of the
federal IT budget will go
through ID/IQ contracts by 2017.
Inde nite-delivery/inde nite-quantity contracts are also known as
delivery order
contracts and task order contracts, depending on whether
supplies or services are being
ordered, respectively. A delivery order contract is used to issue
orders for the delivery of
products or supplies, such as furniture and equipment. Firm
quantities, other than a
minimum or maximum quantity, are not speci ed in the delivery
order during the
contract period.
A task order contract, on the other hand, is used for services
performed during the
contract period, such as repairs and maintenance. Scienti c,
engineering, and technical
assistance services also are commonly acquired under task order
11. contracts.
ID/IQ contracts can be made for up to a ve-year period, and
orders thereunder can run
for up to ve years, so these contracts can become ten-year
contracts. Delivery or
performance is scheduled when the orders are placed with the
contractor.
Rules are in place to ensure that contractors are given a “fair
opportunity” to compete
or be considered for most orders, although some may be set
aside for various small
business concerns. Each federal agency designates an
ombudsman, who reviews
contractor complaints and helps ensure that all contractors are
considered for orders
consistent with the contract. The ombudsman must be a senior
agency o cial who is
independent of the contracting officer and may be the agency’s
competition advocate.
The Small Business Jobs Act of 2010 o cially authorizes federal
agencies to set aside
or reserve task or delivery order contracts for small businesses.
FAR 16.5 was
amended to acknowledge that set-asides may be used in
connection with the
placement of orders under multiple-award contracts,
notwithstanding the requirement
to provide each contract holder a fair opportunity to be
considered.
This interim rule therefore gives agencies another tool to
increase opportunities for
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small businesses to complete in the federal marketplace.
TIME-AND-MATERIALS CONTRACTS
Time-and-materials (T&M) contracts (see facing page) tend to
be used for specialized or
high-tech services, such as engineering and accounting.
Basically, a T&M contract
combines the features of a cost-reimbursement contract and a
xed-price contract. T&M
contracts are typically used when estimating the costs or extent
of the work is almost
impossible at the time of contract award.
Direct labor is provided at speci ed xed hourly rates that include
wages, O/H
expenses, G&A expenses, and pro t. This combined direct labor
rate is referred to as a
loaded labor rate or a fully burdened labor rate. The contractor
provides materials, at
cost, including, if appropriate, material-handling costs.
Because T&M contracts give contractors an incentive to
increase costs to increase pro t,
they are closely monitored by government o cials. All T&M
contract have a ceiling
price that the contractor may not exceed, except at its own risk.
Example T&M Contract
Let’s assume Bill Jobs, a senior systems engineer, receives a
T&M contract to provide
13. technical assistance to the Department of the Navy. Bill’s
annual salary is $83,200;
therefore, he has the following base hourly rate:
Annual wage: $83,200/2,080 hours = $40.00
(52 weeks × 40 hours/week = 2,080 hours*)
*The government often requires the contractor to use a gure
much lower than 2,080
hours/year to break out holidays, vacation, and sick leave. The
remaining hours are
referred to as productive hours. Productive hours are often
figured at 1,920 hours/year.
*This balance represents the “fully burdened” or “fully loaded”
labor rate.
Bill’s next step is to determine his total billing. If this job took
200 hours to complete
and required the purchase of a high-tech scanner, the total bill
would be calculated as
follows:
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*The scanner was billed at actual cost.
LABOR-HOUR CONTRACTS
A labor-hour contract is simply a variation of the T&M
contract. The only di erence is
14. that the contractor does not supply materials.
LETTER CONTRACTS
If there is a national emergency, such as an earthquake or a
hurricane (like Katrina),
the government issues letter contracts to contractors to help
provide immediate relief. A
letter contract (or a letter-of-intent contract) is a written
preliminary contractual
instrument that authorizes a contractor to begin manufacturing
products or performing
services immediately. Depending on the circumstances, the
letter contract should be as
complete and definite as possible.
For its convenience, the government issues letter contracts
without a rm contract price,
but they do contain standard contract clauses and a limitation on
the government’s
liability. Each letter contract must contain a negotiated de
nitization schedule that
includes:
Dates for submission of the contractor’s price proposal,
required cost or pricing
data, and, if required, subcontracting plans
Start date for negotiations
Agreement between the government and the contractor on the
date by which
definitization is expected to be completed.
Definitization means the agreement on, or determination of,
contract terms,
15. speci cations, and price, which converts the letter contract into
a de nitive/standard
contract.
The target date for de nitization should be within 180 days of
the date the letter
contract is issued or before completion of 40 percent of the
work, whichever occurs rst.
The contracting o cer may, in extreme cases and according to
agency procedures,
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authorize an additional period. Contractors are reimbursed for
only 80 percent of
expenditures and receive no fee while under a letter contract,
which gives them a great
incentive to get the contract definitized.
If, after exhausting all reasonable efforts, the parties fail to
reach an agreement on price
and fee, the contracting o cer may unilaterally establish a
reasonable price and fee.
The contractor may appeal this determination in accordance
with the disputes clause
(see Chapter 17). Because of the uncertainties involved with
letter contracts, they may
be used only after the contracting o cer determines in writing
that no other contract is
suitable and the determination is approved at a higher level.
BASIC ORDERING AGREEMENTS
16. A basic ordering agreement (BOA) is not a contract; it is a
written instrument of
understanding, negotiated between the government and a
contractor. BOAs allow the
government to expedite the procurement of products or services
when speci c items,
quantities, and prices are unknown at the time of the agreement.
If the government
purchases a high-resolution printer, for example, it may
establish a BOA for future toner
purchases.
BOAs typically are used when past experience or future plans
indicate the need for a
contractor’s particular products or services during the
forthcoming year. They may be
issued with xed-price or cost-reimbursement contracts, but the
contracting o cer must
still use competitive solicitations whenever possible. The BOA
also lists the buying
offices that are authorized to place orders under the agreement.
At a minimum, a BOA must contain:
Terms and clauses applying to future contracts (orders) that
might be awarded to
the contractor
Description of products or services
Methods for pricing, issuing, and delivering future orders.
Each BOA speci es the point at which an order becomes a
binding contract. The
agreement, for example, may state that the issuance of an order
gives rise to an
immediate contract.
17. PERFORMANCE-BASED CONTRACTING
Performance-based contracting methods attempt to base the
total amount paid to a
contractor on the level of performance quality achieved and
contract standards met. In
other words, they are intended to motivate the contractor to
perform at its best. A
performance-based contract should:
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Describe the work in terms of what is to be the required
output, rather than how the
work is to be accomplished
Use measurable performance standards, such as terms of
quality, timeliness, and
quantity
Specify procedures for reductions of fee or for reductions to
the price of a xed-price
contract when services are not performed or do not meet
contract requirements
Include performance incentives (where appropriate).
Contracting activities should also develop quality assurance
surveillance plans when
acquiring services. These plans should recognize the
responsibility of the contractor to
carry out its quality control obligations, and they should contain
measurable inspection
18. and acceptance criteria.
The contract type most likely to motivate the contractor to
perform at an optimal level
should be chosen. Fixed-price contracts are generally
appropriate for services that can
be objectively defined and for which the risk of performance is
manageable.
MULTIYEAR CONTRACTS
In 1972 the Commission on Government Procurement
recommended that Congress
authorize all federal agencies to enter into multiyear contracts
that are based on clearly
speci ed requirements. A multiyear contract is for the purchase
of products and services
for more than one year, but not more than ve years. This
recommendation was based
on the commission’s ndings that the use of multiyear contracts
would result in
signi cant savings to the government because they enable
contractors to o er better
overall prices while maintaining a steady workload.
Congress was reluctant to approve multiyear contracts because
it has no authority to
approve programs that future Congresses must fund. It was also
reluctant to approve
contracting arrangements that are di cult to change in
subsequent years. Congress did,
however, recognize that one- or two-year planning and funding
horizons are generally
too short for many of the government’s larger procurements.
The FAR encourages the use of multiyear contracts to achieve:
19. Lower costs and reduced administrative burdens
Continuity of production and thus avoidance of annual start-
up costs
Stabilization of the contractor workforce
A broader competitive base, resulting from greater
opportunity for participation by
rms that might not otherwise be willing or able to compete for
lesser quantities—
particularly for contracts involving high start-up costs
Greater incentive for contractors to improve productivity
through investment in
capital facilities, equipment, and advanced technology.
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Federal agencies that propose to use multiyear contracts must
seek advance approval
during the budget process.
Multiyear-Basis Contracts
If the government awards the contract on a multiyear basis, it
obligates only the
contract funds for the rst-year requirement, with succeeding
years’ requirements
funded annually. If the funds do not become available to
support the succeeding years’
requirements, the federal agency must cancel the contract,
including the total
requirements of all remaining program years.
20. Because of this cancellation risk, a multiyear contract often
contains a contract
provision that allows for reimbursement of unrecovered
nonrecurring costs. These costs
might include special tooling and test equipment; preproduction
engineering; and costs
incurred for the assembly, training, and transportation of a
specialized workforce.
For each program year subject to cancellation, the contracting o
cer establishes a
cancellation ceiling price by estimating the nonrecurring costs.
The cancellation ceiling
price is reduced each program year in direct proportion to the
remaining requirements
subject to cancellation.
The big issue here is that Congress doesn’t want to be
committed to outyears (years in
which funding for a requirement isn’t available). (Remember
Congress funds most
everything on an annual basis.) Also, it doesn’t care to have
current-year appropriations
set aside to pay outyear cancellation charges, which is why
there are limits on the
amount of cancellation charges that multiyear contracts can
specify.
Suppose a contracting o cer in the General Services
Administration awarded a
multiyear contract to Lock ‘N’ Chase, Inc., to install a new
security system in its
Washington, D.C., o ce. The contract is for three years, and the
estimated cancellation
ceiling price is 10 percent of the total multiyear contract price.
21. Total multiyear contract price $5,000,000
×10%
Cancellation ceiling price $500,000
The cancellation ceiling price is then reduced by the contracting
o cer over the three-
year contract period.
Cancellation ceiling price $500,000
Year 1: 30% × $500,000 ($150,000)
$350,000
Year 2: 30% × $500,000 ($150,000)
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$200,000
Year 3: 40% × $500,000 ($200,000)
0
The contracting o cer also establishes cancellation dates for
each program year’s
requirements.
Although multiyear-basis contract requirements are budgeted
and nanced for only the
rst program year, the government solicits prices for both the
22. current-year program
requirement alone and the total multiyear requirements. By
obtaining dual proposals,
the contracting o cer is better able to establish the total job
requirements and the
contracting period. A 10 percent savings in favor of multiyear
contracting has typically
been used as an evaluation benchmark.
Either sealed bidding or negotiated procedures may be used
when soliciting for
multiyear contracts. Multiyear contracts typically result in a
xed-price contract; they
may not result in a cost-reimbursement contract.
OPTIONS
Let’s assume iComputer Center was awarded a contract with
options to provide
computer training services to the Department of Commerce. The
contract has a one-year
base period and four option periods.
An option gives the government a unilateral right to purchase
additional products or
services called for by the contract. Contracts containing options
are not the same as
multiyear contracts, which require the government to purchase
the entire multiyear
procurement (unless the requirement is canceled or the funds
are made unavailable). To
exercise an option, a contracting o cer must determine that
funds are available and the
need for the option exists.
23. The presence of an option is no guarantee that the government
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and purchase additional items. The contracting o cer considers
price and other related
factors when determining whether to exercise the option. If a
new solicitation fails to
produce a better price or more advantageous o er than that
provided by the option, the
government generally exercises an option.
The solicitation states the basis on which the options will be
evaluated. To exercise an
option, the contracting o cer must provide a written notice to
the contractor within the
period speci ed in the contract. The contract is then modi ed to
incorporate the option,
citing the appropriate contract clause as the authority.
When soliciting for contracts containing options, the
contracting o cer may use sealed
bidding or negotiated procedures.
LIFE-CYCLE COSTING
While life-cycle costing is not exactly a contract type per se, it
is a method sometimes
used in source selection as a part of cost analysis. It is also used
for making program
management choices and decisions.
Suppose the Department of Homeland Security is acquiring a
24. satellite dish, the life of
which is determined to be four years. Because satellite dishes
tend to have high support
costs, the contracting officer seeks information on costs that
apply to the:
Outright purchase of the satellite dish
Total leased price/costs
Total leased price/costs with an option to purchase.
Now let’s assume that Satellites “R” Us submits the followi ng
prices/cost estimates to the
government:
Total purchase price: $500,000
Estimated maintenance costs (by year):
2016 $15,000
2017 $18,000
2018 $21,000
2019 $24,000
Leased price/costs (by year):
2016 ($10,000 per month) $120,000
2017 ($12,000 per month) $144,000
2018 ($14,000 per month) $168,000
2019 ($16,000 per month) $192,000
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Purchase option: The government has the option of purchasing
the satellite dish for $375,000 at the beginning of 2018.
This satellite dish will also incur the following operating costs:
Electricity: $3,000 ($250 a month)
Rent: $12,000 ($1,000 a month)
The next step is to calculate the total cost of each purchase
option:
1. Outright purchase of the satellite dish:
2. Leased price/costs of the satellite dish:
3. Total cost when the purchase option is exercised:
In this example, the contracting o cer would purchase the
satellite dish outright
because that option offers the lowest overall cost to the
government.
Life-cycle costing (LCC) is the estimation and analysis of the
total cost of acquiring,
developing, operating, supporting, and (if applicable) disposing
of an item or system
being acquired. Both direct and indirect costs make up the total
LCC of the system. LCC
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26. of-use
enhances the decision-making process in system acquisitions
and is used as a
management tool throughout the process.
The government is concerned about a system’s LCC because of
the rapidly increasing
cost of supporting the system once it is placed into operation. In
fact, for many system
acquisitions, the cost of operating and supporting the system
over its useful life is
greater than the acquisition cost. The LCC program is designed
to reduce these operating
and support costs by analyzing design alternatives.
When a federal agency determines that LCC could be an
important aspect of a
particular program, it decides on the degree and method of
implementation. The
solicitation states the requirements as they relate to the proposal
and source-selection
process.
An LCC model comprises one or more systematically arranged
mathematical
calculations that formulate a cost methodology to arrive at
reliable cost estimates. The
General Services Administration makes its LCC program, called
BARS, available to
agencies at no charge and to vendors for a nominal cost.
Various commercial packages also are in widespread
government and commercial use.
27. To get more detailed information on LCC, contact:
National Technical Information Service (NTIS)
Technology Administration
U.S. Department of Commerce
(800) 553-6847
www.ntis.gov
Selection of a contract type should not be based on either the
government’s or the
contractor’s individual biases. Rather, the selection should be
based on an objective
analysis of all factors involved and of the contract type that ts
the particular
procurement.
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of-use
http://www.ntis.gov