In 1993, Novak Company completed the construction of a building at a cost of $2,500,000 and first occupied it in January 1994. It was estimated that the building will have a useful life of 40 years and a salvage value of $76,000 at the end of that time.
Early in 2004, an addition to the building was constructed at a cost of $625,000. At that time, it was estimated that the remaining life of the building would be, as originally estimated, an additional 30 years, and that the addition would have a life of 30 years and a salvage value of $25,000.

In 2022, it is determined that the probable life of the building and addition will extend to the end of 2053, or 20 years beyond the original estimate.

Required:
a. Using the straight-line method, compute the annual depreciation that would have been charged from 1994 through 2003.
b. Compute the annual depreciation that would have been charged from 2004 through 2022.

Answers

Answer 1

Answer:

A. $60,600

B. $80,600

Explanation:

Depreciation expense for the year can be calculated as follows

Requirement A

Cost                             =2,500,000  

Less: Salvage value   =76,000  

Useful life                    = 40 years  

Annual depreciation from 1994 through 2003

Depreciation expense = (cost - salvage value ) / useful life

Depreciation expense = (2,500,000 - 76,000) / 40

Depreciation expense = $60,600 per year

Requirement B

Cost                                                       = 2,500,000

Add: Addition                                        = 625,000  

Total cost                                         = 3,125,000  

Less: Accumulated depreciation          = 606,000

Book value (3,125,000  - 606,000)      =2519000  

Less: Salvage value( 76000+25000 )   = 101,000  

Useful life                                                = 30 years

Annual depreciation = (cost - salvage value ) / useful life

Annual depreciation = (2519000 - 101000) / 30

Annual depreciation = $80,600


Related Questions

If you were reviewing an Airline company such as American Airlines Group Inc, which of the following metrics is most relevant? (2 points)
A) Barrel of Oil Equivalent (BOE)
B) Revenue Passenger Miles (RPM)
C) Average Revenue per User (ARPU)
D) Same Store Sales (SSS)

Answers

Answer:

B) Revenue Passenger Miles (RPM)

Explanation:

Revenue passenger miles are the most relevant metrics i.e. used for transportation. It reflects how many numbers of miles it traveled by a particular passenger. It considered the efficiency and the profitability earned by the company based on the number of passengers. The payment could depend on the number of miles chosen by the passenger

So in the given situation, option B is most relevant and hence it is the right answer

Which of the following inventory models does not assume that the inventory position is monitored continuously?
a. periodic review with probabilistic demand model
b. quantity discounts for the EOQ model
c. inventory model with planned shortages
d. economic production quantity model

Answers

Answer: periodic review with probabilistic demand model

Explanation:

The inventory models does not assume that the inventory position is monitored continuously is the periodic review with probabilistic demand model.

In this situation, it implies that the position of the inventory can be checked periodically rather than continuously like in the other options given.

BR Company has a contribution margin of 8%. Sales are $497,000, net operating income is $39,760, and average operating assets are $135,000. What is the company's return on investment (ROI)?

Answers

Answer:

The company's return on investment (ROI) is 29.45%.

Explanation:

Return on investment (ROI) is a profitability ratio that gives investors the opportunity to know the level of efficiency of each amount of dollar invested in a project at producing a profit.

Return on investment (ROI) can be computed using the following formula:

ROI = Net operating income / Average operating assets ............ (1)

Since;

Net operating income = $39,760

Average operating assets = $135,000

We therefore substitute the values into equation (1) and have:

ROI = $39,760 / $135,000 = 0.2945, or 29.45%

Therefore, the company's return on investment (ROI) is 29.45%.

Remedies available to a trademark owner whose trademark has been infringed by counterfeit goods include all of the
following except__.

O lost profits
O treble damages
O an Injunction
O no damages, If the act was unintentional

Answers

OPTION D) NO DAMAGES, IF THE ACT WAS UNINTENTIONAL.

Explanation:

HOPE IT HELP....❤❤

Answer:no damages, If the act was unintentional

Explanation:

Hobart Industries is trying to estimate its first-year operating cash flow (at t = 1) for a proposed project. The financial staff has collected the following Information:
Projected sales $3,000,000
Operating costs 1,200,000
Depreciation 450,000
Interest expense 330,000
The company faces a 40% tax rate, what is the project's operating cash flow for the first year (t -1)?
a. $810,000.
b. $1,080,000.
c. $1,500,000.
d. $1,800,000.
e. $1,260,000.

Answers

Answer:

e. $1,260,000

Explanation:

The project's operating cash flow is calculated below;

Projected sales $3,000,000

Less: operating cost ($1,200,000)

Less: depreciation ($450,000)

Operating income before taxes

$1,350,000

Less: 40% taxes ($540,000)

Operating income after taxes.

$810,000

Add: back depreciation $450,000

Operating cash flow $1,260,000

Which of the following five types of products is least likely to be produced in a process manufacturing system?
A. Compact disks.
B. Slacks for casual wear.
C. Baseball hats.
D. Calculators.
E. Oil paintings.

Answers

Answer:

E. Oil paintings.

Explanation:

Out of the answers provided the product that is least likely produced in a process manufacturing system would be oil paintings. That is because this system is a production method that creates goods by combining supplies, ingredients or raw materials using a formula or recipe. Oil paintings on the other hand are mainly created by a single individual through a unique creative process that tends to change depending on the painting itself and does not have a set recipe.

Mcfarlain Corporation is presently making part U98 that is used in one of its products. A total of 7,000 units of this part are produced and used every year. The company's Accounting Department reports the following costs of producing the part at this level of activity: Per Unit Direct materials $ 3.70 Direct labor $ 3.60 Variable overhead $ 1.40 Supervisor's salary $ 4.00 Depreciation of special equipment $ 3.90 Allocated general overhead $ 4.10 An outside supplier has offered to produce and sell the part to the company for $17.10 each. If this offer is accepted, the supervisor's salary and all of the variable costs, including direct labor, can be avoided. The special equipment used to make the part was purchased many years ago and has no salvage value or other use. The allocated general overhead represents fixed costs of the entire company, none of which would be avoided if the part were purchased instead of produced internally. If management decides to buy part U98 from the outside supplier rather than to continue making the part, what would be the annual financial advantage (disadvantage)?

Answers

Answer: Financial disadvantage of -$30,800

Explanation:

If purchased externally then the equipment used in production will no longer be used therefore its depreciation would be irrelevant to the unit.

The fixed costs would be incurred regardless so will not factor in the decision either.

Therefore the total relevant cost of producing internally is;

= (Direct materials + Direct labor + Variable overhead + Supervisor's salary) * Units produced

= (3.7 + 3.6 + 1.4 + 4) * 7,000

= 12.7 * 7,000

= $88,900

If Part U98 is purchased from outside at $17.10 a unit;

= 7,000 * 17.10

= $119,700

Total Financial advantage (disadvantage)

= Variable cost and supervisor salary - Cost of purchasing outside

= 88,900 - 119,700

= -$30,800

= (30,800)

Tax Services prepares tax returns for senior citizens. The standard in terms of​ (direct labor) time spent on each return is hours. The direct labor standard wage rate at the firm is per hour. Last​ month, direct labor hours were used to prepare tax returns. Total wages were . Read the requirementsLOADING.... Requirement 1. What is the actual​ (direct labor) wage rate per hour paid last​ month? ​(Round your answer to the nearest​ cent.) The actual (direct labor) wage rate per hour paid last month is $ .

Answers

Answer:

the numbers are missing in this question, so I looked for a similar question and found the following:

standard direct labor time spent on each tax return is 4 hours

standard direct labor rate is $16.50 per hour

last month, 3,570 hours of direct labor were used

900 tax returns were prepared

total wages $66,045.

Actual wage rate = total wage expense / actual number of direct labor hours used = $66,045 / 3,570 = $18.50 per hour

Gore Global is considering the two mutually exclusive projects below. The cash flows from the projects are summarized below.

Year ManBearPig Project Cash Flow Flying Car Cash Flow
0 -$100,000 -$200,000
1 25,000 50,000
2 25,000 50,000
3 50,000 80,000
4 50,000 100,000
What is the Flying Car's internal rate of return (IRR) at a 12% cost of capital?

A) 12.7%

B) 14.6%

C) 15.9%

D) 13.0%

E) 10.0%

Answers

Answer:

D

Explanation:

Internal rate of return is the discount rate that equates the after tax cash flows from an investment to the amount invested

IRR can be calculated with a financial calculator  

Flying Car

Cash flow in year 0 = -$200,000

Cash flow in year 1 = 50,000

Cash flow in year 2 = 50,000

Cash flow in year 3 =80,000

Cash flow in year 4 =100,000

IRR = 13%

To find the IRR using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. After inputting all the cash flows, press the IRR button and then press the compute button.  

Which statement describes the most common characteristics of oral narratives

Answers

Answer:

I have 3 statements

Explanation:

The characteristics of oral narrations are as follows.

1) They can be real or imaginary.

2) They are structured in dialogue, monolog and paragraph.

3) It is written in past tense

Hope it helped u if yes mark me BRAINLIEST!

Tysm!

Answer:

They are easy to memorize.

Explanation:

a p e x

promissory note received from a customer in exchange for an account receivable is recorded by the payee as

Answers

Answer: Note Receivable

Explanation:

A Note Receivable is a written document from a party promising to repay another party with interest on amounts borrowed in form of cash or otherwise thereby creating a debtor - creditor relationship between them.

When a promissory note is received from a customer in exchange for an accounts receivable it is a Note Receivable and the Payee being the creditor will record it as such.

Up...
Which marketing function has the most physical contact with customers?
Your answer:
O selling
o product management
O pricing
o promotion
Clear answer

Answers

Answer:

Selling.

Explanation:

The marketing function that has the most physical contact with the seller is selling, because most sales happen one on one between customer and seller.

Other aspects like promotion and product management has considerable physical contact with customers, but the most contact is with selling.

On November 1, 2016, a $216,000, 9-month, noninterest-bearing note is issued at a 10% discount rate.
Required:
1. Determine the effective interest rate.
2. Prepare the appropriate journal entry on December 31, 2016, to record interest on the note for the 2016 financial statements.
3. Prepare the appropriate journal entry(s) on July 31, 2017, to record interest and the payment of the note.
4. Prepare the appropriate journal entry to record the issuance of the note

Answers

Answer:

1) effective interest rate (for the 9 months period)= (1 + 10%/12)⁹ - 1 = 1.07754 -1 = 0.07754 = 7.75%

2) accrued interest = ($15,545/9) x 2 = $3,454.44 = $3,454

December 31, 2016, accrued interest on non-interest bearing note

Dr Discount on notes receivable 3,454

    Cr Interest revenue 3,454

3) July 31, 2017, collection of non-interest bearing note receivable

Dr Cash 216,000

Dr Discount on notes receivable 12,091

    Cr Notes receivable 216,000

    Cr Interest revenue 12,091

4) November 1, 2016, non-interest bearing note receivable issued [I will assume that the note receivable was made for a sales operation (if it was made for a loan, you can just change sales revenue for cash)]

Dr Notes receivable 216,000

    Cr Sales revenue / cash 200,455

    Cr Discount on notes receivable 15,545

Explanation:

we have to first calculate the present value of the note using the 10% discount rate:

PV = $216,000 / (1 + 10%/12)⁹ = $216,000 / (1 + 0.8333%)⁹ = $200,454.88 = $200,455

interest is eligible to be capitalized as part of an assets cost rather than being expensed immediately when:

Answers

Answer:

d. All of these answer choices are correct.

Explanation:

Capitalization of interest rates is not always appropriate. The ideal situation to do so is whenever an asset needs major investment and long construction time, thus generating a considerable amount of interest costs.

Moreover, if there are huge extra accounting and administrative costs associated with capitalizing interest costs, and the advantage of the extra information is relatively low, you do not need to capitalize it.

So the all given options are fulfilled

Hence, the correct option is d.

You purchased a stock at a price of $54.24. The stock paid a dividend of $1.39 per share and the stock price at the end of the year is $48.78. What are your capital gains on this investment?

Answers

Answer:

 Capital loss = $(5.46)

Explanation:

Return on investment would be the proportion of the amount invested that is earned as profit.

Profit here includes dividends earned plus capital gains less broker's commission.

Capital gains/(loss) represents an appreciation/(depreciation) in the stock value. It is usually measures by the change in the stock value over the investment period under focus

Capital gain/loss on stock = stock price at the end - stock price at the beginning  

Stock price at the end= 48.78

Stock price at the beginning = 54.24

Capital loss = (48.78  - 54.24) = $(5.46)

The dividend would not be included simply it is not a capital item

 Capital loss = $(5.46)

Martin Buber Co. purchased land as a factory site for $400,000. The process of tearing down two old buildings on the site and constructing the factory required 6 months.
The company paid $42,000 to raze the old buildings and sold salvaged lumber and brick for $6,300. Legal fees of $1,850 were paid for title investigation and drawing the purchase contract. Martin Buber paid $2,200 to an engineering firm for a land survey, and $68,000 for drawing the factory plans. The land survey had to be made before definitive plans could be drawn. Title insurance on the property cost $1,500, and a liability insurance premium paid during construction was $900. The contractor's charge for construction was $2,740,000. The company paid the contractor in two installments: $1,200,000 at the end of 3 months and $1,540,000 upon completion. Interest costs of $170,000 were incurred to finance the construction.
Instructions
Determine the cost of the land and the cost of the building as they should be recorded on the books of Martin Buber Co. Assume that the land survey was for the building

Answers

Answer:

Cost of land is $439,050.

Cost of the building is $2,981,100.

Explanation:

Computation of Cost of the Land

Particular                  Amount

Land                           $400,000

Add: Razing               $42,000

Add: Legal fees          $1,850

Add: Insurance           $1,500

Add: Salvage              $6,300  

Cost of the land         $439,050

Hence, the cost of land is $439,050.

Computation of Cost of the Building

Particular                                               Amount

Survey                                                    $2,200

Add: Drawing the factory plan             $68,000

Add: Liability insurance premium         $900

paid during construction

Add: Contractor's charge for constr.    $2,740,000

Add: Interest cost                                   $170,000    

Cost of the building                               $2,981,100

Hence the Cost of the building is $2,981,100.  

The cost of the land and the cost of the building that should be recorded on the books of Martin Buber Co. is: $439,050; $2,981,000.

a. Cost of the Land

Land                      $400,000

Cost of Razing        $35,700

($42,000-$6,300)

Legal fees                 $1,850

Insurance                  $1,500

Total cost of land   $439,050

b.  Cost of  Building

Drawing the factory plan            $68,000

Survey                                          $2,200

Liability insurance premium        $900

Cost of Contraction                     $2,740,000

Interest cost                                 $170,000    

Total cost of the building            $2,981,100

Inconclusion the cost of the land and the cost of the building that should be recorded on the books of Martin Buber Co. is: $439,050; $2,981,000.

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Expenses incurred but not yet paid or recorded are called:_______. a) prepaid expenses. b) accrued expenses. c) interim expenses. d) unearned expenses.

Answers

Answer:

they are called accrued expenses.

Which one of the following is not one of the major drivers of unethical managerial behavior?
a) Overzealous pursuit of wealth and other selfish interests
b) The pervasiveness of immoral and amoral businesspeople
c) Strong motivations among business organizations to outcompete rivals and, hopefully, to achieve a sustainable competitive advantage over rivals
d) Heavy pressures on company managers to meet or beat earnings targets
e) A company culture that puts profitability and good business performance ahead of ethical behavior

Answers

Answer:

d) Heavy pressures on company managers to meet or beat earnings targets

Explanation:

Unethical managerial behavior refers to the certain behaviors and approaches that the managers adopt in running the business. These behaviors include lack of interests, adopting shortcut methods, lack of effort, misleading the information, and adopting inhumane methods. Taking undue credits, following favoritism, and harassing the employees fall into the category of unethical managerial behavior.

From the given options, the option (d) is not one of the major drivers of unethical managerial behavior. Heavy pressure and means to handle them are the jobs confined to the managers.

On a statement of cash flows, the purchase of machinery in exchange for common stock is:__________.
a. not reported since there is no cash involved.
b. shown in the investing activities section.
c. shown in the financing activities section.
d. shown on a supporting schedule of noncash investing and financing activities.
e. Both b and c.

Answers

Answer:

d. shown on a supporting schedule of non-cash investing and financing activities.

Explanation:

This is a non-cash investing and financing activities.

The transaction does not involve any movement of cash, thus not included in the cash flow statement.

However a note must be published to explain the cause in changes in the amounts of assets ( machinery) and common stock.

Redding Industrial Supply had common stock of $6,800 and retained earnings of $4,925 at the beginning of the year. At the end of the year, the common stock balance is $7,000 and the retained earnings account balance is $5,498. The net income for the year is $938. What is the retention ratio?

Answers

Answer:

61.09 %

Explanation:

For computing the retention ratio we need to do the following calculations

Beginning Retained earnings = $4,925

And,

Net Income = $938

So, before dividend Retained earnings is

= $4,925 + $938

= $5,863

Now the total amount paid is

= before dividend Retained earnings - ending retained earnings

= $5,863 - $5,498

= $365

Now

The Dividend payout ratio is

= Dividend paid ÷ Net Income

= $365 ÷ $938

= 0.389126

And, finally

Retention ratio is

= 1 - Dividend payout ratio

= 1 - 0.389126

= 0.610874 or 61.09 %

Ned's Natural Foods sells unshelled peanuts by the pound. Historically, Ned has observed that daily demand is normally distributed with a mean of 80 pounds and a standard deviation of 10 pounds. Lead time also appears normally distributed with a mean of eight days and a standard deviation of one day. What ROP would provide a stockout risk of 10 percent during lead time?

Answers

Answer: 749 units

Explanation:

The formula for the Re-Order Point is;

ROP = d(LT) + z√( LTσd²+ d² σLT²)

Where,

d is demand

LT is lead time

σd is standard deviation of daily demand

σLT is standard deviation of lead time

As the stockout risk is to be 10%, z will be a service level of 90% which is ±1.28

ROP = 80(10) + 1.28√( 8(10)²+ 80² * 1²)

= 800 + 1.28√( 800 + 6400)

= 748.61

= 749 units

Systems builders and Customers have a high level of responsibility and should take great care to ensure that any investment in new Solutions will deliver what benefit?

Answers

Answer:

Systems builders and Customers have a high level of responsibility and should take great care to ensure that any investment in new Solutions will deliver shared economic benefits.

Explanation:

The purpose of the interaction between the organization, represented here by systems builders, and the customers is to increase shared value.  This is why in building any customer solution, the organization must exercise responsibility to limit the use of resources so that when new solutions are offered to solve customers' problems, the outcome of the effort yields benefits that the customers will be willing to pay for.  It is when this is achieved that system builders can beat their chests that they have created value that satisfies customers.

Systems builders and customers are highly responsible and must carefully ensure that all investments in new solutions bring common economic benefits:

The purpose of the interaction between the organization and the customer, represented here by the system builder is to increase shared value.  Therefore, when developing a customer solution, the organization must be responsible for limiting the use of resources. By doing so, the effort results in a profit that the customer is willing to pay when a new solution is offered to solve the customer's problem.  

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Lie Around Furniture manufactures two​ products: Couches and Beds. The following data are​ available: Couches Beds Sales price Variable costs The company can manufacture either couches per machine hour or ​bed(s) per machine hour. The​ company's production capacity is machine hours per month. To maximize​ profits, what product and how many units should the company produce in a​ month?

Answers

Answer:

the company should produce 5,200 / 0.5 = 10,400 beds, resulting in a gross profit of $3,692,000

Explanation:

The numbers are missing, so i looked them up:

                             sales price          variable costs       machine hours

Couches                    $550                    $350                    0.333

Beds                          $750                    $395                     0.5

total machine hours = 5,200

the constraint here is machine hours, so we must determine the contribution margin per machine hour:

couches = $200 / 0.333 = $600beds = $355 / 0.5 = $710

since the contribution margin per machine hour is higher for beds, then the company should produce 5,200 / 0.5 = 10,400 beds, resulting in a gross profit of $3,692,000

Toni Prevosti is opening a new business, Prevosti Farms and Sugarhouse, which is a small company that will harvest, refine, and sell maple syrup products. In subsequent chapters, you will have the opportunity to establish payroll records and complete payroll information for Prevosti Farms and Sugarhouse.
Toni has decided that she needs to hire employees for the business to grow. Complete the application for Prevosti Farms and Sugarhouse’s Employer Identification Number (Form SS-4) with the following information:
Prevosti Farms and Sugarhouse is located at 820 Westminster Road, Bridgewater, Vermont, 05520 (which is also Ms. Prevosti's home address), phone number 802-555-3456. Bridgewater is in Windsor County. Toni, the responsible party for a Limited Liability Corporation with one member, has decided that Prevosit Farms and Sugarhouse will pay its employees on a biweekly basis. Toni’s social security number is 055-22-0443. The beginning date of the business is February 1, 2017. Prevosti Farms and Sugarhouse will use a calendar year as its accounting year. Toni anticipates that she will need to hire six employees initially for the business, three of whom will be agricultural and three who will be office workers. The first date of wage disbursement will be February 13, 2017. Toni has not had a prior EIN.
Prepare Form SS-4 for Prevosti Farms.

Answers

Please find full question and answer attached

Answer and Explanation:

We have attached the form SS-4 and filled the details necessary for Prevosti Farms and Sugarhouse's application for Employment identification number(EIN) using the information in the question. Note :Employment identification number(EIN) here is issued to Prevosti Farms and Sugarhouse by IRS here for the purposes of tax filing and reporting.

Short-term interest rates are more volatile than long-term rates. Despite this, the rates of return of long-term bonds are more volatile than returns on short-term securities. How can these two empirical observations be reconciled?

Answers

Answer:

Short term interest rates are more volatile (or change more often) because the FED uses them to control inflation and the money supply. Generally, when the FED engages in either expansionary or contractionary monetary policies, they will use short term interest rates. Even if they change more often, their nominal rates are generally very low, and a small change does the job. So they change more often, but in a very small proportion.

On the other hand, long term securities yield much more volatile returns because they last much longer and any small change in interests rates will result in a larger proportional change of returns in the long run. The longer the bonds, the larger the effect of any change in the market rates.

Electronic filing (e-filing): a. Reduces the chances that the IRS will make mistakes when inputting tax return information. b. Requires the services of a professional. c. Generally results in a slower refund. d. Can be done only by telephone.

Answers

Answer:

a. Reduces the chances that the IRS will make mistakes when inputting tax return information.

Explanation:

Electronic filing simply has to do with the storage of business data on a computer system. It is way safer than filing on paper because these files can be stored and they have backup systems for them too. These systems gives a way of managing such files by organizing, updating, storing and retrieving the files whenever it is necessary.

Option a is the best answer for This question as it points out one of the many advantages of such a system.

An asset has had an arithmetic return of 10.3 percent and a geometric return of 8.3 percent over the last 90 years. What return would you estimate for this asset over the next 10 years? 25 years? 30 years?

Answers

Answer:

Blume's formula combines the geometric and arithmetic means of an asset to be able to predict its returns in a given period.

The formula is;

= Geometric Mean*(T-1)/(N-1) + Arithmatic Mean *(N-T)/(N-1)

Where;

T = Period in question

N = Total period

10 years

= 8.3%*(10-1)/(90-1) + 10.3%*(90-10)/(90-1)

= 10.1 %

25 years

= 8.3%*(25-1)/(90-1) + 10.3%*(90-25)/(90-1)

= 9.76%

30 years

= 8.3%*(30-1)/(90-1) + 10.3%*(90-30)/(90-1)

= 9.65%

Consider the following data set:
Month Actual Sales Forecast 1 Forecast 2
1 777 771 769
2 789 785 787
3 794 790 792
4 780 784 798
5 768 770 774
6 779 768 770
7 760 761 759
8 785 771 775
9 786 784 788
10 791 788 788
a. Calculate MAD and MSE for each forecast (forecast 1 and forecast 2).
b. Calculate MAPE for each forecast (forecast 1 and forecast 2).

Answers

Answer:

Kindly check explanation

Explanation:

To obtain the mean absolute deviation(MAD) :

Subtract the forecasted values from the actual values and find its absolute equivalent.

Error (E) = (Actual - forecast)

e1 - - - |e1| - - - - e2 - - - |e2| - APE1 - - APE2

6 - - - - 6 - - - - - 8 - - - - 8 - - 0.772 - - - 1.030

4 - - - - 4 - - - - - 2 - - - - 2 - - 0.507 - - 0.253

4 - - - - 4 - - - - - 2 - - - - 2 - - 0.504 - - 0.252

(-4) - - - 4 - - - - - (-18) - - 18 - 0.513 - - 2.308

(-2) - - - 2 - - - - (-6) - - - 6 - - 0.260 - - 0.781

11 - - - - 11 - - - - 9 - - - - 9 - - 1.412 - - - 1.155

(-1) - - - 1 - - - - - 1 - - - - 1 - - - 0.132 - - 0.132

14 - - - 14 - - - - 10 - - - 10 - - 1.783 - - 1.274

2 - - - - 2 - - - - (-2) - - 2 - - - 0.254 - - 0.254

3 - - - - 3 - - - - - 3 - - - 3 - - 0.379 - - - 0.379

MAD for forecast 1:

(Sum of |e1|) / number of observation

(6 + 4 + 4 + 4 + 2 + 11 + 1 + 14 + 2 + 3) / 10

= 51 / 10

= 5.1

MAD for forecast 2:

(Sum of |e2|) / number of observation

(8 + 2 + 2 + 18 + 6 + 9 + 1 + 10 + 2 + 3) / 10

61 / 10

= 6.1

MAPE = (Sum of absolute percentage error) / number of observations

Forecast 1:

(0.772 + 0.507 + 0.504 + 0.513 + 0.260 + 1.412 + 0.132 + 1.783 + 0.254 + 0.379)% / 10

= 6.516% / 10 = 0.6516%

MAPE Forecast 2:

(1.030 + 0.253 + 0.252 + 2.308 + 0.781 + 1.155 + 0.132 + 1.274 + 0.254 + 0.379)% / 10

= 7.818% / 10

= 0.7818%

A bond pays 7% annual interest in semi-annual payments for 10 years. The current yield on similar bonds is 9%. To determine the market value of this bond, you must

Answers

Answer:

A bond pays 7% annual interest in semi-annual payments for 10 years. The current yield on similar bonds is 9%. To determine the market value of this bond, you must determine the market issuance price of the said bond.

Explanation:

Issuance price of a bond is based on the relationship between the interest rate that the bond pays and the market interest rate being paid on the same date.  

Freet Inc. is preparing its cash budget for November. The budgeted beginning cash balance is $23,000. Budgeted cash receipts total $114,000 and budgeted cash disbursements total $89,000. The desired ending cash balance is $65,000. The company can borrow up to $110,000 at any time from a local bank, with interest not due until the following month. Required: Prepare the company's cash budget for November in good form. Make sure to indicate what borrowing, if any, would be needed to attain the desired ending cash balance.

Answers

Answer:

Particulars                                  Amount

Beginning cash balance            $23,000

Add: Cash balance                     $114,000

Total cash available                   $137,000

Less: Cash Disbursement          $ 89,000

Excess (Deficiency) of cash       $48,000

available over disbursements

Borrowings                                  $17,000

($65,000 - $48,000)

Ending cash balance                  $65,000

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