Presented below is net asset information related to the Metlock Divis.pdf
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Presented below is net asset information related to the Metlock Division of Santana, Inc. The purpose of the Metlock Division is to develop a nuclear-powered aircraft. If successful, traveling delays associated with refueling could be substantially reduced. Many other benefits would also occur. To date, management has not had much success and is deciding whether a write down at this time is appropriate. Management estimated its future net cash flows from the project to be $420 million. Management has also received an offer to purchase the division for $335 million (deemed an appropriate fair value). All identifiable assets' and liabilities' book and fair value amounts are the same. Prepare the journal entry to record the impairment at December 31, 2025. (If no entry is required, select "No Entry" for the account titles and enter 0 for the omounts. Credit account titles are outomotically indented when amount is entered. Do not indent manually. List debit entry before credit entry).
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Build-a-modelStarting with this partial model, which contains fina.docx
Build-a-modelStarting with this partial model, which contains financial statements and other information, complete sections a thru g. All sections in yellow must be completed using formulas. All data must be computed using formulas referencing data from the financial statements and other data. Manual entry of data for solutions will result in zero points for the particular calculation.Income Statement for the Year Ending December 31 (Millions of Dollars)2019Net Sales$ 800.0Costs (except depreciation)$ 576.0Depreciation$ 60.0 Total operating costs$ 636.0Earning before int. & tax$ 164.0 Less interest$ 32.0Earning before taxes$ 132.0 Taxes (25%)$ 33.0Net income before pref. div.$ 99.0 Preferred div.$ 9.00Net income avail. for com. div.$ 90.0Common dividends$ 30.0Addition to retained earnings$ 60.0Number of shares (in millions)10Dividends per share$ 3.00Tax Rate25%Balance Sheets for December 31 (Millions of Dollars)Assets2019Liabilities and Equity2019Cash$ 28.0Accounts Payable$ 16.0Short-term investments40.0Notes payable30.0Accounts receivable80.0Accruals24.0Inventories180.0 Total current liabilities$ 70.0 Total current assets$ 328.0Long-term bonds$ 300.0Net plant and equipment600.0Preferred stock$ 90.0Total Assets$ 928.0Common Stock
(Par plus PIC)$ 257.0Retained earnings211.0 Common equity$ 468.0Total liabilities and equity$ 928.0Key Assumptions: Operating ratios remain unchanged from values in most recent year. Sales are expected to increase, 15%, 10%, 6%, and 6% during the next four years. The tax rate will remain at 25% and WACC is assumed to be 15% for all years. This data should be in a separate input table and referenced for the calculations when needed. This means you create an input table for the key assumptions data.a. Calculate the actual operating and projected ratios. Also fill in the tax rate and WACC for each year. (6.75pts)InputsActualProjectedProjectedProjectedProjected12/31/1912/31/2012/31/2112/31/2212/31/23Sales Growth RateCosts/SalesDepreciation/(Net PPE)Cash/Sales(Acct. Rec.)/SalesInventories/Sales(Net PPE)/Sales(Acct. Pay.)/SalesAccruals/SalesTax rateWeighted average cost of capital (WACC)b. Forecast the parts of the income statement and balance sheets necessary to calculate free cash flow. (13.75pts)Partial Income Statement for the Year Ending December 31 (Millions of Dollars)ActualProjectedProjectedProjectedProjectedIncome Statement Items12/31/1912/31/2012/31/2112/31/2212/31/23Net SalesCosts (except depreciation)Depreciation Total operating costsEarning before int. & taxPartial Balance Sheets for December 31 (Millions of Dollars)ActualProjectedProjectedProjectedProjectedOperating Assets12/31/1912/31/2012/31/2112/31/2212/31/23CashAccounts receivableInventoriesNet plant and equipmentOperating LiabilitiesAccounts PayableAccrualsc. Calculate free cash flow for each projected year. Also calculate the growth rates of free cash flow each year to ensure that th.
Exercise 9-08On July 1, 2019, Sheridan Company purchased new equ.docx
Exercise 9-08
On July 1, 2019, Sheridan Company purchased new equipment for $80,000. Its estimated useful life was 8 years with a $12,000 salvage value. On December 31, 2022, the company estimated that the equipment’s remaining useful life was 10 years, with a revised salvage value of $5,000.
Prepare the journal entry to record depreciation on December 31, 2019. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
Account Titles and Explanation
Debit
Credit
enter an account title
enter a debit amount
enter a credit amount
enter an account title
enter a debit amount
enter a credit amount
Prepare the journal entry to record depreciation on December 31, 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
Account Titles and Explanation
Debit
Credit
enter an account title
enter a debit amount
enter a credit amount
enter an account title
enter a debit amount
enter a credit amount
Compute the revised annual depreciation on December 31, 2022.
Revised annual depreciation
$
Prepare the journal entry to record depreciation on December 31, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
Account Titles and Explanation
Debit
Credit
enter an account title
enter a debit amount
enter a credit amount
enter an account title
enter a debit amount
enter a credit amount
Compute the balance in Accumulated Depreciation—Equipment for this equipment after depreciation expense has been recorded on December 31, 2022.
Accumulated Depreciation—Equipment
$
Problem 9-03A
Ivanhoe Company had the following assets on January 1, 2022.
Item
Cost
Purchase Date
Useful Life
(in years)
Salvage Value
Machinery
$73,000
Jan. 1, 2012
10
$ 0
Forklift
32,000
Jan. 1, 2019
5
0
Truck
38,400
Jan. 1, 2017
8
3,000
During 2022, each of the assets was removed from service. The machinery was retired on January 1. The forklift was sold on June 30 for $12,200. The truck was discarded on December 31.
Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on disposed assets. The company uses straight-line depreciation. All depreciation was up to date as of December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
Date
Account Titles and Explanation
Debit
Credit
choose a transaction date
enter an account title
enter a debit amount
enter a credit amount
enter an ac ...
Concepts coveredFINAL EXAM - Part IOutline of Topics coveredTopicW.docx
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Q - Questions to be answeredDELTA Corporation & SubsidiaryFINAL EXAM Part 1TasksConsidering the facts outlined on tab "F" determine the following -1For 2009 only - determine the interim tax expense by completing the schedule on tab IConsider only pre-tax income, perms and credits from facts tab. Assume no VA recorded for this portion of the exercise.2Prepare a current provision and deferred rollforward schedule for each of the years 2009 through 2012.see example for 2009 at tabs C and D3Compute the 2011 provision-to-return JE and post as part of the 2012 provision - use the template on tab P as a guide4Complete the Tax Account Analysis schedule tab TA for each year 2009 to 2012.Note - actual taxes paid are reflected on this tab5Complete a Rate Reconciliation schedule tab R for each year 2009 to 2012.see example for 20096Prepare a current and deferred tax provision for Foxtrot Corporation for the year 2012 (in FC and RC). - see facts at tab FC and complete the yellow highlighted cells in the trial balance.7For 2012 only - create the Consolidated Income Tax footnotes (with 2011 comparison) (i.e., Delta + Foxtrot). - use the templates on tab FS as a guidePlease show all your work (to provide for maximum credit).Feel free to add columns, rows, & worksheets as necessary to complete the above tasksPlease reference your workpapers to make the review easier.Note - there are hidden columns on tabs C, D, and P that you may want to use
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Exercise 9-08On July 1, 2019, Sheridan Company purchased new equ.docx
Exercise 9-08
On July 1, 2019, Sheridan Company purchased new equipment for $80,000. Its estimated useful life was 8 years with a $12,000 salvage value. On December 31, 2022, the company estimated that the equipment’s remaining useful life was 10 years, with a revised salvage value of $5,000.
Prepare the journal entry to record depreciation on December 31, 2019. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
Account Titles and Explanation
Debit
Credit
enter an account title
enter a debit amount
enter a credit amount
enter an account title
enter a debit amount
enter a credit amount
Prepare the journal entry to record depreciation on December 31, 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
Account Titles and Explanation
Debit
Credit
enter an account title
enter a debit amount
enter a credit amount
enter an account title
enter a debit amount
enter a credit amount
Compute the revised annual depreciation on December 31, 2022.
Revised annual depreciation
$
Prepare the journal entry to record depreciation on December 31, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
Account Titles and Explanation
Debit
Credit
enter an account title
enter a debit amount
enter a credit amount
enter an account title
enter a debit amount
enter a credit amount
Compute the balance in Accumulated Depreciation—Equipment for this equipment after depreciation expense has been recorded on December 31, 2022.
Accumulated Depreciation—Equipment
$
Problem 9-03A
Ivanhoe Company had the following assets on January 1, 2022.
Item
Cost
Purchase Date
Useful Life
(in years)
Salvage Value
Machinery
$73,000
Jan. 1, 2012
10
$ 0
Forklift
32,000
Jan. 1, 2019
5
0
Truck
38,400
Jan. 1, 2017
8
3,000
During 2022, each of the assets was removed from service. The machinery was retired on January 1. The forklift was sold on June 30 for $12,200. The truck was discarded on December 31.
Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on disposed assets. The company uses straight-line depreciation. All depreciation was up to date as of December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
Date
Account Titles and Explanation
Debit
Credit
choose a transaction date
enter an account title
enter a debit amount
enter a credit amount
enter an ac ...
Concepts coveredFINAL EXAM - Part IOutline of Topics coveredTopicW.docx
Concepts coveredFINAL EXAM - Part IOutline of Topics coveredTopicWeek CoveredPerm Ms1, 2Temp Ms1, 2AMT3Tax Credits3Valuation Allowance3 (lesson 2)State Blended Rate4Interim Financial reporting5FIN 486, 7True-up9FS Disclosures8, 9Foreign - APB 2311, 12Stock Options13, 14
INDEXDELTA Corporation & SubsidiaryFINAL EXAM Part 1INDEX to workpaperstab #Tab DescriptionQQuestions to be answeredYellow tab - Facts providedFDELTA Corporation FactsFADelta Fixed Asset RollforwardFCFoxtrot Corporation FactsI2009 Interim ScheduleCDelta Current ProvisionPDelta 2011 Provision-to-Return scheduleDDelta Deferred Rollforward scheduleTATax Account Rollforward scheduleRRate ReconciliationFS2012 Consolidated Income Tax Footnote disclosure
&A
&Z&F
Printed on: &D &T
Q - Questions to be answeredDELTA Corporation & SubsidiaryFINAL EXAM Part 1TasksConsidering the facts outlined on tab "F" determine the following -1For 2009 only - determine the interim tax expense by completing the schedule on tab IConsider only pre-tax income, perms and credits from facts tab. Assume no VA recorded for this portion of the exercise.2Prepare a current provision and deferred rollforward schedule for each of the years 2009 through 2012.see example for 2009 at tabs C and D3Compute the 2011 provision-to-return JE and post as part of the 2012 provision - use the template on tab P as a guide4Complete the Tax Account Analysis schedule tab TA for each year 2009 to 2012.Note - actual taxes paid are reflected on this tab5Complete a Rate Reconciliation schedule tab R for each year 2009 to 2012.see example for 20096Prepare a current and deferred tax provision for Foxtrot Corporation for the year 2012 (in FC and RC). - see facts at tab FC and complete the yellow highlighted cells in the trial balance.7For 2012 only - create the Consolidated Income Tax footnotes (with 2011 comparison) (i.e., Delta + Foxtrot). - use the templates on tab FS as a guidePlease show all your work (to provide for maximum credit).Feel free to add columns, rows, & worksheets as necessary to complete the above tasksPlease reference your workpapers to make the review easier.Note - there are hidden columns on tabs C, D, and P that you may want to use
&A
&Z&F
Printed on: &D &T
F - Delta FactsDELTA CorporationFACTSlinkDELTA is a "C" corporation (SEC registrant) operating entirely within the U.S. on the basis of a calendar year end. Delta was formed 1/1/2009.Year 2009Year 2010Year 2011Year 2012per returnper returnper provisionper return (only if different)per provisionFederal Tax Rate35%35%35%35%States - 100% NV - 0% rate100% NV - 0% rate100% OR @ 7.6% flat tax rate80% OR @ 7.6% rate20% IL @ 7.00% flat tax rateAssume no fed/state differences other than state tax deduction which is not deductible for state tax purposes.Assume states do not have an AMT tax concept.Assume headquarters moved from Reno Nevada to Portland Oregon on 1/1/2011. Assume began operations in Illinois on 1/1/2012. [Hint - Prior YE deferred tax balance sho.
Introduction to R&D Tax Credits in Canada with Worked Examples for Small and ...
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In addition to being done by a Canadian taxpayer, the R&D work must be done in Canada.Bulletin #42 - Canadian Government to Support SR&ED Lenders
EDC to underwrite bank loans for SR&ED refunds...
But before you borrow, we’ve got four tips to keep more of that cash in your pocket!
Bulletin #36 - Alberta’s Generous New R&D Tax Credit
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Conversion worksheetGreen shaded cells are from Chapter 5 financia.docx
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WORKSHEET TO CONVERT GOVERNMENTAL ACTIVITIES TO ACCRUAL BASIS
Stmt of ActivitiesProgram RevenuesNet (Expense) Revenue and Change in Net PositionExpensesCharges for ServicesOperational Grants and ContributionsCapital Grants and ContributionsGovernmental ActivitiesBusiness-Type ActivitiesTotalFunctions/ProgramsGovernmental Activities: General Government$ -$ - Public Safety-- Highways and Streets-- Sanitation-- Health-- Welfare-- Culture and Recreation-- Depreciaiton-- Interest-- Compensated Absneces-- Total Governmental Activities------Business Type Activi.
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The following information is available for Cullumber Company at Decem.pdf
The following information is available for Cullumber Company at December 31, 2025,
regarding its investments: The company did not have any investments prior to 2025. Your
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investment results in significant influence over the companies whose equity is held. (Credit
account titles are automatically indented when the amount is entered. Do not indent manually. If
no entry is required, select "No Entry" for the account titles and enter O for the amounts. List
debit entry before credit entry.)
Indicate how the amounts reported in the financial statements are affected by the entries in (a).
The account is reported in the income statement under " The account is added to the cost of the
account on the balance sheet to arrive at eTextbook and Media List of Accounts.
SAP Asset accounting book Sample PDF by LearnSAP
http://www.learnsap.com/sap-study-material.php
SAP Asset accounting step by step study sample material - visit our website http://www.learnsap.com/sap-study-material.php for complete access of printed hardcopy.
These SAP step by step study guides are carefully written by experienced and certified instructors based in the USA
Call +1-832-419-7371 for more details
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> Limited eligibility for salaries paid to Canadians working on R&D outside Canada
Greene Company Miriam Aranda .docx
Greene Company
Miriam Aranda
Content Layout
Information
Part 1- Subsidiaries
Part 2- Greene’s Consolidated Balance Sheet
Part 3- Overseas Companies
Conclusion
References
Information
“Greene is a rapidly expanding manufacturing company, and is considering some additional acquisitions. The company would like to diversify, and is trying to decide between the two different scenarios outlined in Part 1 and Part 3. To help him make his decision, the Chief Financial Officer would like specific information on how the potential acquisitions would affect financial reporting” (ACG 4201-- Writing Project and Presentation, n.d.).
This Photo by Unknown Author is licensed under CC BY
Part 1- Subsidiaries
According to FASB ASC 810-10-10-1, “The purpose of consolidated financial statements is to present, primarily for the benefit of the owners and creditors of the parent, the results of operations and the financial position of a parent and all its subsidiaries as if the consolidated group were a single economic entity” (FASB, n.d.)
Part 1- Subsidiaries
Insurance
Under the industry, insurances companies use SAP.
Different reporting periods
Different accounting principles.
Lumber
Historical cost
Follows GAAP
Part 1- Subsidiaries
Parent company and subsidiaries are not required to report under the same accounting policies (insurance).
Preparation-
eliminate parent company’s investment account .
intra-entity balances and transactions be eliminated (sales and purchases)
Intercompany receivables and payable
Subsidiary’s retained earnings or deficit are not included in the consolidated retained earnings.
Part 2- Greene’s Consolidated Balance Sheet
Part 2- Greene’s Consolidated Balance Sheet
Part 3- Overseas Companies
Factors need to know to be considered when determining the functional currency for a consolidated subsidiary are as follow: (1) Sales Prices, (2) Expenses, (3) Intercompany transactions, (4) Cash Flows, (5) Sales Markets, and (6) Financing (Christensen, Cottrell, & Budd, 2016). As it is also stated under FASB ASC 830-10-55-5.
This Photo by Unknown Author is licensed under CC BY-NC
Part 3- Overseas Companies: Economic indicators
New Zealand
Economy is largely based on export and imports
Financial markets are open to global financial encounter
U.S. dollar to New Zealand dollar
Exchange rate is the increase of domestic interest rates
Spain
US dollar to Euro
European Central Bank
Open markets
Continuous research on inflation
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In high inflationary economies, functional currency designation is stated which is the U.S. dollar for U.S. companies.
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Converting foreign currency into U.S. dollar can be done in 3 different exchange rates; current rate, h ...
678020731-Sumas-y-Restas-Para-Colorear.pdf
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
TESDA TM1 REVIEWER FOR NATIONAL ASSESSMENT WRITTEN AND ORAL QUESTIONS WITH A...
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Similar to Presented below is net asset information related to the Metlock Divis.pdf
CLCF Calculation Limitation
Section 368 - Type of Reorg; Section 381~384 Carryover limitation; BIG/BIL;
Conversion worksheetGreen shaded cells are from Chapter 5 financia.docx
Conversion worksheetGreen shaded cells are from Chapter 5 financial StatementsEnter all amounts as positive numbers. The worksheet is formatted to add debits to assets & expenses and add credits to revenues, liabilities & equityRefr. Account TitlesDebitsCreditsGov'tal Fund Balances Adjustments & EliminationsGovern-mental Funds AdjustedInternal Service FundsBalances for Gov't-wide StmtsDebitsCreditsDebitsCreditsAtype debit accounts in this columnDEBITS:type credit accounts in this columnCash830,320830,320830,320Cash with Fiscal Agent928,000928,000928,000Investments259,000259,000259,000Taxes Receivable, net274,000274,000274,000Interest Receivable, net16,85016,85016,850Inventories--Due from State Govt.580,000580,000580,000Due from Other Funds--Capital Assets-- both rows--Expenditures (expenses) Current- General Govt.1,646,9001,646,9001,646,900 Public Safety3,026,9003,026,9003,026,900 Highway and Streets2,471,9002,471,9002,471,900 Sanitation591,400591,400591,400 Health724,100724,100724,100 Welfare374,300374,300374,300 Culture and Recreation917,300917,300917,300Compensated Absences Exp--Other Expenditures (expenses)-- - Debt Service Principal800,000800,000800,000 - Interest (expenditure/expense)514,000514,000514,000 both rows - Capital Outlay5,798,1005,798,1005,798,100 - Depreciation--Other Fin. Uses - Transfers Out1,876,7001,876,7001,876,700-Total Debits21,629,77021,629,770CREDITS:Accounts Payable493,400493,400493,400Due to Other Funds40,20040,20040,200Accrued Interest Payable--Bonds Payalbe both rows--Premium on Bonds--Compensated Absence Payable--Advance from Water Utility Fund--Deferred Inflows: Property Taxes27,50027,50027,500Accumulated Depreciation both rows--Revenues-Property Taxes6,657,5006,657,5006,657,500Sales Taxes2,942,0002,942,0002,942,000Interest21,22021,22021,220Licenses & Permits800,000800,000800,000Miscellaneous350,000350,000350,000State Grant for Highway Street Expenses1,072,0001,072,0001,072,000Capital Grant- Gen Gov't332,000332,000332,000Capital Grant- Public Safety1,320,0001,320,0001,320,000----Other Financing Sources--Proceeds of Bonds4,000,0004,000,0004,000,000Premium on Bonds200,000200,000200,000Transfers In1,876,7001,876,7001,876,700Net Position at beginning of year- three rows1,497,2501,497,2501,497,250Total Credits21,629,77021,629,770column totals: debits = credits ??------
CITY OF MONROE
WORKSHEET TO CONVERT GOVERNMENTAL ACTIVITIES TO ACCRUAL BASIS
Stmt of ActivitiesProgram RevenuesNet (Expense) Revenue and Change in Net PositionExpensesCharges for ServicesOperational Grants and ContributionsCapital Grants and ContributionsGovernmental ActivitiesBusiness-Type ActivitiesTotalFunctions/ProgramsGovernmental Activities: General Government$ -$ - Public Safety-- Highways and Streets-- Sanitation-- Health-- Welfare-- Culture and Recreation-- Depreciaiton-- Interest-- Compensated Absneces-- Total Governmental Activities------Business Type Activi.
Preparing for new lease accounting standards
Analysis of findings from professionals in state or local government or higher education organizations.
The following information is available for Cullumber Company at Decem.pdf
The following information is available for Cullumber Company at December 31, 2025,
regarding its investments: The company did not have any investments prior to 2025. Your
answer is partially correct. Prepare the adjusting entry (if any) for 2025 , assuming neither
investment results in significant influence over the companies whose equity is held. (Credit
account titles are automatically indented when the amount is entered. Do not indent manually. If
no entry is required, select "No Entry" for the account titles and enter O for the amounts. List
debit entry before credit entry.)
Indicate how the amounts reported in the financial statements are affected by the entries in (a).
The account is reported in the income statement under " The account is added to the cost of the
account on the balance sheet to arrive at eTextbook and Media List of Accounts.
SAP Asset accounting book Sample PDF by LearnSAP
http://www.learnsap.com/sap-study-material.php
SAP Asset accounting step by step study sample material - visit our website http://www.learnsap.com/sap-study-material.php for complete access of printed hardcopy.
These SAP step by step study guides are carefully written by experienced and certified instructors based in the USA
Call +1-832-419-7371 for more details
Bulletin #34 - SR&ED Features in the 2008 Canadian Federal Budget
> Increased cash refund benefit for CCPCs
> Limited eligibility for salaries paid to Canadians working on R&D outside Canada
Greene Company Miriam Aranda .docx
Greene Company
Miriam Aranda
Content Layout
Information
Part 1- Subsidiaries
Part 2- Greene’s Consolidated Balance Sheet
Part 3- Overseas Companies
Conclusion
References
Information
“Greene is a rapidly expanding manufacturing company, and is considering some additional acquisitions. The company would like to diversify, and is trying to decide between the two different scenarios outlined in Part 1 and Part 3. To help him make his decision, the Chief Financial Officer would like specific information on how the potential acquisitions would affect financial reporting” (ACG 4201-- Writing Project and Presentation, n.d.).
This Photo by Unknown Author is licensed under CC BY
Part 1- Subsidiaries
According to FASB ASC 810-10-10-1, “The purpose of consolidated financial statements is to present, primarily for the benefit of the owners and creditors of the parent, the results of operations and the financial position of a parent and all its subsidiaries as if the consolidated group were a single economic entity” (FASB, n.d.)
Part 1- Subsidiaries
Insurance
Under the industry, insurances companies use SAP.
Different reporting periods
Different accounting principles.
Lumber
Historical cost
Follows GAAP
Part 1- Subsidiaries
Parent company and subsidiaries are not required to report under the same accounting policies (insurance).
Preparation-
eliminate parent company’s investment account .
intra-entity balances and transactions be eliminated (sales and purchases)
Intercompany receivables and payable
Subsidiary’s retained earnings or deficit are not included in the consolidated retained earnings.
Part 2- Greene’s Consolidated Balance Sheet
Part 2- Greene’s Consolidated Balance Sheet
Part 3- Overseas Companies
Factors need to know to be considered when determining the functional currency for a consolidated subsidiary are as follow: (1) Sales Prices, (2) Expenses, (3) Intercompany transactions, (4) Cash Flows, (5) Sales Markets, and (6) Financing (Christensen, Cottrell, & Budd, 2016). As it is also stated under FASB ASC 830-10-55-5.
This Photo by Unknown Author is licensed under CC BY-NC
Part 3- Overseas Companies: Economic indicators
New Zealand
Economy is largely based on export and imports
Financial markets are open to global financial encounter
U.S. dollar to New Zealand dollar
Exchange rate is the increase of domestic interest rates
Spain
US dollar to Euro
European Central Bank
Open markets
Continuous research on inflation
Part 3- Overseas Companies
In high inflationary economies, functional currency designation is stated which is the U.S. dollar for U.S. companies.
When acknowledging investments across borders, one of the main important tasks to understand is the different and variety of accounting standards other countries
Converting foreign currency into U.S. dollar can be done in 3 different exchange rates; current rate, h ...
Similar to Presented below is net asset information related to the Metlock Divis.pdf (20)
Conversion worksheetGreen shaded cells are from Chapter 5 financia.docx
Conversion worksheetGreen shaded cells are from Chapter 5 financia.docx
gmac Robert Hull, GMAC Chief Financial Officer GMAC LLC 2008 Third Quarter Fi...
gmac Robert Hull, GMAC Chief Financial Officer GMAC LLC 2008 Third Quarter Fi...
The following information is available for Cullumber Company at Decem.pdf
The following information is available for Cullumber Company at Decem.pdf
Small Business Capital Company Report for Investors
Small Business Capital Company Report for Investors
Bulletin #34 - SR&ED Features in the 2008 Canadian Federal Budget
Bulletin #34 - SR&ED Features in the 2008 Canadian Federal Budget
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KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
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Mule 4.6 & Java 17 Upgrade | MuleSoft Mysore Meetup #46
Mule 4.6 & Java 17 Upgrade | MuleSoft Mysore Meetup #46
Event Link:-
https://meetups.mulesoft.com/events/details/mulesoft-mysore-presents-exploring-gemini-ai-and-integration-with-mulesoft/
Agenda
● Java 17 Upgrade Overview
● Why and by when do customers need to upgrade to Java 17?
● Is there any immediate impact to upgrading to Mule Runtime 4.6 and beyond?
● Which MuleSoft products are in scope?
For Upcoming Meetups Join Mysore Meetup Group - https://meetups.mulesoft.com/mysore/
YouTube:- youtube.com/@mulesoftmysore
Mysore WhatsApp group:- https://chat.whatsapp.com/EhqtHtCC75vCAX7gaO842N
Speaker:-
Shubham Chaurasia - https://www.linkedin.com/in/shubhamchaurasia1/
Priya Shaw - https://www.linkedin.com/in/priya-shaw
Organizers:-
Shubham Chaurasia - https://www.linkedin.com/in/shubhamchaurasia1/
Giridhar Meka - https://www.linkedin.com/in/giridharmeka
Priya Shaw - https://www.linkedin.com/in/priya-shaw
Shyam Raj Prasad-
https://www.linkedin.com/in/shyam-raj-prasad/
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Synthetic fiber production is a fascinating and complex field that blends chemistry, engineering, and environmental science. By understanding these aspects, students can gain a comprehensive view of synthetic fiber production, its impact on society and the environment, and the potential for future innovations. Synthetic fibers play a crucial role in modern society, impacting various aspects of daily life, industry, and the environment. ynthetic fibers are integral to modern life, offering a range of benefits from cost-effectiveness and versatility to innovative applications and performance characteristics. While they pose environmental challenges, ongoing research and development aim to create more sustainable and eco-friendly alternatives. Understanding the importance of synthetic fibers helps in appreciating their role in the economy, industry, and daily life, while also emphasizing the need for sustainable practices and innovation.
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A Strategic Approach: GenAI in Education
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
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Digital Tools and AI for Teaching Learning and Research
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Mule 4.6 & Java 17 Upgrade | MuleSoft Mysore Meetup #46
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1.4 modern child centered education - mahatma gandhi-2.pptx
1.4 modern child centered education - mahatma gandhi-2.pptx
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"Protectable subject matters, Protection in biotechnology, Protection of othe...
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Presented below is net asset information related to the Metlock Divis.pdf
- 1. Presented below is net asset information related to the Metlock Division of Santana, Inc. The purpose of the Metlock Division is to develop a nuclear-powered aircraft. If successful, traveling delays associated with refueling could be substantially reduced. Many other benefits would also occur. To date, management has not had much success and is deciding whether a write down at this time is appropriate. Management estimated its future net cash flows from the project to be $420 million. Management has also received an offer to purchase the division for $335 million (deemed an appropriate fair value). All identifiable assets' and liabilities' book and fair value amounts are the same. Prepare the journal entry to record the impairment at December 31, 2025. (If no entry is required, select "No Entry" for the account titles and enter 0 for the omounts. Credit account titles are outomotically indented when amount is entered. Do not indent manually. List debit entry before credit entry)