On January 1, 2022 Crystal Company granted restricted stock units (RSUs) representing 32.5 million of its $1 par common shares to executives, subject to forfeiture if employment is terminated within five years. After the recipients of the RSUs satisfy the vesting requirement, the company will distribute the shares. The common shares had a market price of $7.0 per share on the grant date.

Required:
a. Determine the total compensation cost pertaining to the RSUs.
b. Prepare the appropriate journal entry to record the award of RSL's on January 1, 2021.
c. Prepare the appropriate journal entry to record compensation expense on December 31, 2021.
d. Prepare the appropriate journal entry to record compensation expense on December 31, 2022.
e. Prepare the appropriate journal entry to record compensation expense on December 31, 2023.
f. Prepare the appropriate journal entry to record the lifting of restrictions on the RSL's and issuing shares at December 31, 2023.

Answers

Answer 1

Answer:

a. Total compensation = $32,500,000 * $7.0 = $227,500,000

b. No Journal entry to award of award of RSL's on January 1, 2021.

c. Date         Account titles                             Debit              Credit

21-12-2021   Compensation Expenses    $45,500,000

                    ($227,500,000/5)

                            Paid in capital - Restricted stock         $45,500,000

d. Date         Account titles                             Debit              Credit

21-12-2022   Compensation Expenses    $45,500,000

                    ($227,500,000/5)

                            Paid in capital - Restricted stock         $45,500,000

e. Date         Account titles                             Debit              Credit

21-12-2023   Compensation Expenses    $45,500,000

                    ($227,500,000/5)

                            Paid in capital  - Restricted stock         $45,500,000

f. Date         Account titles                                      Debit              Credit

21-12-2023  Paid in capital - Restricted stock $227,500,000

                        Common stock ($32,500,000 * 1)                  $32,500,000

                         Paid in capital - Excess of par balance         $195,000,000


Related Questions

When a company collects sales tax from a customer, the event results in a(n) ________ in Cash and a(n) ________ in Sales Tax Payable.

a. increase; decrease
b. increase; increase
c. decrease; decrease
d. decrease; increase

Answers

Answer:

The correct option is option (b) increase; increase

Explanation:

Since the company collect the sales tax from a customer so here the cash is received that means cash is increased while on the other hand the sales tax payable is a liability so it is also increased. Moreover, the cash has the debit balance while on the other hand the liabilities has the credit balance

hence, the option (b) is correct

Carly’s Clips charges for their grooming services based on the following:________.
Direct labor rate $ 62 per hour
Materials markup 30 %
Using time and materials pricing, what is the total price for a job requiring 3 direct labor hours and $54 of materials?

Answers

Answer: $256

Explanation:

Using time and materials pricing, the total price for a job requiring 3 direct labor hours and $54 of materials will be calculated as:

Materials = $54

Add: Materials markup = 30% × $54 = 0.3 × $54 = $16.2 = $16

Add: Labour = 3 × $62 = $186

Total price of job = $256

All of the following are inventoried under variable costing except: utilities cost consumed in manufacturing. raw materials used in production. direct labor. sales commissions.

Answers

Answer:

The right approach is Option d (Sales commissions).

Explanation:

Sales commission seems to be an expense for the time that is not reflected throughout inventory commodity prices. That would be the amount that could be received by a sales agent as well as a sales representative including its price of a property. The cost of products generated, credit card payments, postage charges the sales commission that you will allocate to sales workers are including variable costs.

Some other three choices are not associated with the case in question. So, option d seems to be the right choice.

Auerbach Inc. issued 4% bonds on October 1, 2018. The bonds have a maturity date of September 30, 2028 and a face value of $300 million. The bonds pay interest each March 31 and September 20, beginning March 31, 2019. The effective interest rate established by the market was 6%.

Required:
How much cash interest does Auerbach pay on March 31, 2019?

Answers

Answer:

$6.0 million

Explanation:

Calculation for How much cash interest does Auerbach pay on March 31 2019

Cash interest=$300 million × 4% × 6/12.

Cash interest=$6.0 million

(Note that 0ctober 1 2018 to March 31 2019 will give us 6 months)

Therefore the amount of cash interest that Auerbach pay on March 31 2019 will be $6.0 million

Crane Company issues $365,000, 20-year, 8% bonds at 103. Prepare the journal entry to record the sale of these bonds on June 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Answers

Answer:

Crane Company

Journal entry to record the sale of the bonds on June 1, 2022:

Debit Cash Account $375,950

Credit Bonds Payable $365,000

Credit Bonds Premium $10,950

To record the sale of 8% bonds at 103.

Explanation:

a) Data and Calculations:

Face value of bonds = $365,000

Bonds maturity period = 20 years

Bonds issued at a premium of 103

Bonds rate of interest = 8% per annum

Number of bonds issued = $365,000/$100 = 3,650

Premium on bonds = 3,650 * $3 ($103 - $100) = $10,950

Nazim also recently bought bonds with a clause stating that interest will be paid only when the company has enough earnings to pay for it. Nazim has invested i

Answers

Answer:

Income Bond

Explanation:

Bond is simply any Corporations written pledge to repay a written and specific amount with interest.

Income bond also known as adjustment bond and an a type of debt security.

It is that which the face value of the bond only is pledged to be paid to the investor, with any other payment usually coupon payments paid only if the issuing party involved has enough earnings to pay for it. It is often used when a company is reorganizing and coming out of a bankruptcy.

Governments most often regulate essential services like water treatment by:
A. taking control over private corporations.
B. creating barriers to entry in monopolistic competition.
C. eliminating pure competition markets.
D. setting up natural monopolies.
SUBMIT

Answers

Setting up natural monopolies

Chris Smith owns a portfolio consisting of two stocks, Amazon and Apple, Inc. Chris owns $2,000 of Amazon and $6,500 of Apple, Inc. Chris has computed the expected return on Amanzon to be 8.2% and the expected return on Apple, Inc. to be 9.5%. The standard deviation of the returns on Amazon is 5.07% and the standard deviation of the returns on Apple, Inc. is 6.84%. The covariance on the returns of the two companies is -0.0014.

1. What is the expected return on Chris’ portfolio?

a. 6.39 percent
b. 7.70 percent
c. 9.99 percent
d. 7.89 percent
e. 9.19 percent

2. . What is the risk of this portfolio (measured by standard deviation)?

a. 4.87 percent
b. 4.26 percent
c. 2.73 percent
d. 7.46 percent
e. 3.82 percent

Answers

Answer:

0.0919411

4.87%

Explanation:

Given that:

AMAZON :

Investment = $2000

Expected return = 8.2%

Standard deviation = 5.07%

APPLE :

Investment = $6500

Expected return = 9.5%

Standard deviation = 6.84%

Total investment = $(2000 + 6500) = $8500

Amazon investment weight :

2000 / 8500 = 0.2353

Apple investment weight :

6500 / 8500 = 0.7647

Expected return on portfolio:

(Amazon weight * Amazon expected return) + (apple weight * apple expected return)

= (0.2353 * 0.082) + (0.7647 * 0.095)

= 0.0919411

= 0.0919411 * 100%

= 9.19411 = 9.19%

Portfolio risk :

Sqrt[(Amazon weight ² * amazon standard deviation²) + (apple weight ² * apple standard deviation ²) + 2 (weight of Amazon * weight of apple * covariance)]

Sqrt[(0.2353^2 * 0.0507^2) + (0.7647^2 * 0.0684^2) + 2(0.2353 * 0.7647 * - 0.0014)

Sqrt(0.0023743662707145)

= 0.0487274

= 0.0487274 * 100%

= 4.87%

explain the following concepts:
1. "Equal pay for equal work"
2. "Equal pay for comparable work"​

Answers

Explanation:

I believe the first one is saying that your pay should be based on your work performance. If you are doing a good job, you should be given a good paycheck, "equal pay for equal work." if you are performing poorly than you be given a small amount, all based on work performance. For example, sales. How much you are able to sale will determine how much you would get paid.

The second one

1. comparable work as in how consistent you are, for example you do good one day and bad the other day.

^ I would explain further but I have to go to bed, hope you understand what I mean and hope this helps!

R. Wilson Corporation commenced operations in early 2020. The corporation incurred $60,000 of costs such as fees to underwriters, legal fees, state fees, and promotional expenditures during its formation.

Required:
Prepare journal entries to record the $60,000 expenditure and 2020 amortization, if any.

Answers

Answer:

Dr Organization Expense 60,000

Cr Cash 60,000

Explanation:

Based on the information given we were told that the Corporation had commenced operations in early 2020 in which they incurred the amount of $60,000 which means that the journal entries to record the amount of $60,000 expenditure and 2020 amortization, if any will be :

Dr Organization Expense 60,000

Cr Cash 60,000

Justify the role of ethics in the workplace

Answers

The role of ethics in the workplace is leads to satisfied workers who look forward to going to work rather than viewing it as a burden.

What do you understand by the role of ethics?

Ethics can be thought of as the rules that direct our behaviour so that we make the best decisions for the benefit of everybody. In order to tell the truth, maintain our word, or assist a stranger in need, we must follow ethical principles.

A company that implements a workplace ethics programme aligns employee behavior. This encourages transparency, collaboration, and trust as a result. Additionally, workers perform better at their professions when they are aware of the expectations of their superiors.

Integrity is among the most crucial working ethics. Additionally, employees grow to feel attached to and devoted to the company.

Therefore, the role of ethics in the workplace is leads to satisfied workers who look forward to going to work rather than viewing it as a burden.

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Upon arrival at the international airport in the country of Canteberry, Charles Alt exchanged $200 of U.S. currency 1,000 florins, the local currency unit. Upon departure from Canteberry's international airport on completion of his business, he exchanged his remaining 100 florins into $15 of U.S. currency.

Required:
a. Determine the currency exchange rates for each of the cells in the following matrix for Charles Alt's business trip to Canteberry.
b. Discuss and illustrate whether the U.S. dollar strengthened or weakened relative to the florin during Charles's stay in Canteberry.
c. Did Charles experience a foreign currency transaction gain or a loss on the 100 florins he held during his visit to Canteberry and converted to U.S. dollars at the departure date? Explain your answer.


Arrival Date Departure Rate
Direct exchange rate
Indirect exchange rate

Answers

Answer:

Explanation:

Here's the answer!! Hope this helped...

a. Exchange rate for buying florins = 5 florins per U.S. dollar and Exchange rate for selling florins = 0.15 U.S. dollars per florin

b. At the beginning of his trip, the exchange rate for buying florins was 5 florins per U.S. dollar. At the end of his trip, the exchange rate for selling florins was 0.15 U.S. dollars per florin.

c. Charles experienced a foreign currency transaction loss on the 100 florins he held during his visit to Canteberry and converted to U.S. dollars at the departure date.

a. To determine the currency exchange rates for each of the cells in the matrix, we can use the given information:

1. Charles exchanged $200 into 1,000 florins at the beginning of his trip.

Exchange rate for buying florins = Amount in local currency / Amount in U.S. dollars

Exchange rate for buying florins = 1000 florins / $200

Exchange rate for buying florins = 5 florins per U.S. dollar

2. Charles exchanged his remaining 100 florins into $15 at the end of his trip.

Exchange rate for selling florins = Amount in U.S. dollars / Amount in local currency

Exchange rate for selling florins = $15 / 100 florins

Exchange rate for selling florins = 0.15 U.S. dollars per florin

The completed matrix would be:

|    -     | U.S. Dollars ($) | Florins |

| Buying  |        1        |   5    |

| Selling |       0.15      |   1    |

b. To discuss whether the U.S. dollar strengthened or weakened relative to the florin during Charles's stay in Canteberry, we compare the exchange rates at the beginning and end of his trip.

If the exchange rate for buying florins (5 florins per U.S. dollar) is higher than the exchange rate for selling florins (0.15 U.S. dollars per florin), it means that the U.S. dollar strengthened relative to the florin during Charles's stay in Canteberry. In other words, Charles could get more florins for each U.S. dollar at the beginning of his trip than he could get U.S. dollars for each florin at the end of his trip.

c. This is because the exchange rate for selling florins (0.15 U.S. dollars per florin) was lower than the exchange rate for buying florins (5 florins per U.S. dollar).

When Charles initially exchanged $200 into 1,000 florins, he got 5 florins per U.S. dollar. However, when he exchanged his remaining 100 florins back into U.S. dollars at the end of his trip, he got only 0.15 U.S. dollars per florin.

To illustrate the transaction:

Initial exchange:

$200 --> 5 florins per U.S. dollar --> 5 florins * 200 = 1,000 florins

Exchange at departure:

100 florins --> 0.15 U.S. dollars per florin --> 100 florins * 0.15 = $15

Charles initially got $200 worth of florins (1,000 florins), but when he converted the remaining 100 florins back into U.S. dollars, he received only $15. This difference of $200 - $15 = $185 represents a foreign currency transaction loss during his trip.

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Empower Inc., is a software development firm that firmly believes in common unspoken assumptions along the lines of conventional lines of organizational behavior. It allows each and every member to pursue his or her self-interests.As a conventional organization, it is more likely to:_________.a) solely transcend shareholder interests.b) predominantly consider the interests of multiple stakeholders.c) primarily focus on the financial bottom line.d) exclusively contribute to ecological sustenance.

Answers

Answer:

Explanation:

h

You have reached the planned half way mark. The total planned cost at this stage is five hundred dollars. The actual physical work that has been completed at this stage is worth $400. You have already spent one thousand dollars on the project. What is the CPI?

Answers

Answer:

0.4

Explanation:

Calculation for the CPI

Using this formula

CPI = Actual physical work/Amount spent on the project

Let plug in the formula

CPI=$400/$1,000

CPI=0.4

Therefore the CPI will be 0.4

what are mutual funds are

Answers

Answer:

Mutual Funds are simply a way to pool money together and buy more stocks. You invest into a mutual fund along with many other people. Then your pooled money is invested by the manager of the mutual fund. They are generally conisdered safe as they are run by "stock gurus".

The Sarbanes-Oxley Act was passed in an effort to:_________

a. control corrupt corporate financial behavior.
b. protect small business from large corporations dominating the market.
c. ensure that partnerships divide profits among partners in a fair manner
d. guarantee that outside auditors can control corporate accounting practices.
e. a and b above.

Answers

Answer:

A)control corporate behavior

Explanation:

Sarbanes-Oxley Act which came up in 2002, can be regarded as Public Company Accounting Reform and Investor Protection Act, is a reform act for public companies and investor protector. Sarbanes-Oxley Act was popped up in U S in order to to get the auditing of public companies fixed. It should be noted that the Sarbanes-Oxley Act was passed in an effort to control corrupt corporate financial behavior.

5 years ago, Barton Industries issued 25-year noncallable, semiannual bonds with a $1,000 face value and an 11% coupon, semiannual payment ($55 payment every 6 months). The bonds currently sell for $844.87. If the firm's marginal tax rate is 25%, what is the firm's after-tax cost of debt?

Answers

Answer:

9.84%

Explanation:

The bond's yield to maturity( pre-tax cost of debt) can be determined using the financial calculator approach as below:

N=50 (number of semiannual coupons in 25 years i.e 25*2)

PMT=55 (semiannual coupon=face value*coupon rate*6/12=$1000*11%*6/12=$55)

PV=-844.87 (current market price)

FV=1000 (face value)

CPT I/Y=6.56% (semiannual yield)

annual yield=6.56% *2=13.12%

after tax cost of debt=pretax cost of debt*(1-tax rate)

after tax cost of debt=13.12% *(1-25%)=9.84%

A 4 percent reduction in the price of a product has zero effect on the dollar amount of consumer expenditure on the product. The price elasticity of demand is

Answers

Answer:

Perfectly inelastic

Explanation:

In the case where there is a reduction in a price that does not impact the demand done by the consumers so the elasticity of demand with respect to the price would be zero i.e. perfectly inelastic demand

As in the given case there is 4 percent decreased in the price of the product that has no impact on the consumption spenditure so the price elasticity of demand is zero

hence, the same is to be considered

Explain the entrepreneurial strategies that an entrepreneurs should adopt when undertaking a entrepreneurial business venture​

Answers

Explanation:

1. Study the competition.

As an entrepreneur, you need to know who your competitors are. You also should understand the rival product or service that is being offering.

This knowledge will help you better market your product or service to stand out, perhaps even using your competition’s weaknesses to your advantage

2. Conserve cash no matter how good business

Entrepreneurs should be as conservative with their money as possible to be able to deal with any rough patch that arises. Conserving several months' worth of operating expenses in the bank will help you survive most unforeseen circumstances.

3. Research new products and services.

Understand emerging products or services on the horizon that could improve your company's operations.

4. Don’t tackle huge markets at first.

Avoid expanding into large markets in the initial stages. Thinking “if we can capture just 1 percent of China” could turn into a mistake. Niche marketing can be extremely cost effective if you keep three things in mind:

Meet the market’s unique needs by offering something new and compelling.

Speak the market’s language and understand its hot buttons.

Your language should be in synch with that niche even for the minor aspects of a marketing campaign like the company's slogan.

5. Listen to customer feedback and adapt.

Salespeople know the adage "always be closing," referred to by the acronym ABC. Entrepreneurs have an acronym, too: Always be adapting, or ABA.

But entrepreneurs can evolve their business only when they're listening to customer feedback. It may not mean much if one customer doesn’t like your product but if this is true for many of them and they're requesting another feature, listen and be ready to adapt.

Whether you're adapting your marketing plan, simplifying a product or responding to new trends, pay attention to customer feedback. Be all ears

6. Respond to change.

In business change is inevitable and those capable of responding are flexible and versatile.

An entrepreneur must be prepared to accept change and adapt business operations accordingly. Be flexible. If a shift in your product or service is warranted, don't be left behind. Realize from the start that where you are is likely not to be where you’ll end up. A lack of adaptability can result in loss in customers, profits and even business failure.

As an entrepreneur, understand that the world is evolving rapidly. Even a company founded a year ago could change the world today.

Which of the following is true about firms exiting the competitive market for soybeans

Answers

Answer: they are in very high demand

Explanation:

As new enterprises enter the market, the price of soybeans falls. Price takers exist in a totally competitive market, further explained.

What does a competitive market imply?

A competitive market is one in which no single customer or producer has significant market power. The supply curve, which represents a quantity, changes its reaction to supply and demand.

In a completely competitive market, a firm's profit-maximizing output will be determined at the level where long-run marginal cost (LMC) equals long-run marginal revenue (LMR) or price in the long run.

If existing firms are making above-average profits at this level of output, additional firms will enter the market in the long run. The market supply of soybeans will increase as new firms enter the market, resulting in a right shift in the supply curve. The equilibrium price (market price) will fall as a result.

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What happens when a firm makes a decision to grow from within?

Answers

Answer:

most grow by expanding their present operations. some introduce and sell new but related products. others expand the sale of present precepts to new geographic markets or to new groups of consumers in geographic markets already served.

Explanation:

Calculate the variance of a portfolio (sigma^2_p) where company A has weight 0.5 and has variance of 4, while company B has weight 0.5 and has variance of 9.The correlation between their returns is 0.5.

Answers

Answer:

Variance of the portfolio is 4.75.

Explanation:

The variance of the portfolio can calculated using the following portfolio variance formula:

Portfolio variance = (WA^2 * VA) + (WB^2 * VB) + (2 * WA * SDA * WB * SDB * CFab) ......................... (1)

Where;

WA = Weight of Stock A = 0.50

WB = Weight of Stock B = 0.50

VA = Variance of Stock A = 4

VB = Variance of Stock B = 9

SDA = Standard deviation of stock A  = VA^0.5 = 4^0.5 = 2

SDB = Standard deviation of stock B  = VB^0.5 = 9^0.5 = 3

CFab = The correlation between stock A and stock B returns = 0.50

Substituting all the values into equation (1), we have:

Portfolio variance = (0.50^2 * 4) + (0.50^2 * 9) + (2 * 0.50 * 2 * 0.50 * 3 * 0.50)

Portfolio variance = 4.75

Therefore, variance of the portfolio is 4.75.

A $1,000 par bond with a semi-annual coupon and 12 years to maturity is currently priced $880 and has a yield to maturity of 5.37%. What is the bonds coupon rate

Answers

Answer:

Annual Coupon rate = 0.040005 or 4.0005% rounded off to 4.00%

Explanation:

To calculate the price of the bond today, we will use the formula for the price of the bond. We assume that the interest rate provided is stated in annual terms. As the bond is a semi annual bond, the coupon payment, number of periods and semi annual YTM will be,

Coupon Payment (C) = C

Total periods (n) = 12 * 2 = 24

r or YTM = 0.0537 * 6/12 = 0.02685 or 2.685%%

The formula to calculate the price of the bonds today is attached.

We will first calculate the value of semi coupon payment  made by the bond.

880 = C * [( 1 - (1+0.02685)^-24) / 0.02685]  + 1000 / (1+0.02685)^24

880 = C * 17.52482779  +  529.4583737

880 -  529.4583737  =  C * 17.52482779

350.5416263 / 17.52482779 = C

C = 20.0025718 rounded off to 20.00

 

The annual coupon payment will be = 20.0025718  * 2 = 40.00514361 rounded off to 40.01

Annual Coupon rate = 40.00514361  / 1000 = 0.040005 or 4.0005% rounded off to 4.00%

Explain the difference between the proportional method and the incremental method of allocating the proceeds of lump-sum sales of capital stock.

Answers

Answer:

When a company sells different securities together (this usually happens during mergers and acquisitions):

and the price of all the securities is not certain, the incremental method will first allocate proceeds to the sale of securities whose price is actually certain. The remaining proceeds will be allocated to the securities whose price is uncertain. E.g. total sales $10 million, stocks worth $5 million were sold and bonds worth ? million were sold. The company will allocate $5 million to stocks and $5 million to bonds. and the price of all the securities is certain, the proportional method allocates the sales proceeds proportionally among the different securities sold. E.g. total sales $10 million, stocks worth $5 million were sold and bonds worth $3 million were sold. The company will allocate ($5/$8) x $10 million = $6.25 million to stocks and $3.75 to bonds.

Rappaport Industries has 6,250 perpetual bonds outstanding with a face value of $1,400 each. The bonds have a coupon rate of 6.6 percent and a yield to maturity of 6.9 percent. The tax rate is 40 percent. What is the present value of the interest tax shield?

Answers

Answer:

3,500,000

Explanation

The present value of the interest tax shield can be calculated by first calculating the coupon payment and tax shield on that coupon payment. After calculating the tax shield we can easily calculate the present value of the tax shield

DATA

Number of bonds = 6250

Coupon rate = 6.6%

Face value = $1,400

Tax rate = 40%

Solution

Coupon Payment = No of Bonds x Face value x Coupon Rate

Coupon Payment = (6250 x 1400 x 6.6%)    

Coupon Payment = $577,500    

Tax Shield = $577,500 x 40%    

Tax Shield = $231,000

Present value = Tax shield/Coupon Rate  

Present value = (231,000 /0.066)    

Present value = $3,500,000

Goal conflict can be avoided if budget goals are carefully designed for consistency across all areas of the organization. True False

Answers

Answer:

True

Explanation:

Goal conflict can be regarded as a kind of conflict that occur when there is two or more goals that are competing in ones mindset. It could be a clash in between ones personal goals and organizational goals. Goal confict can be avoided if budget goals are carefully designed for consistency across all areas of the organization.

A bond has a face value of $10,000. The bond matures in 12 years and pays its coupon interest semi-annually. The coupon rate is 9%. Assuming a yield of 8%, what is the price of the bond?

Answers

Answer:

Bond Price​= $10,762.31

Explanation:

Giving the following information:

Face value= $10,000

Time= 12*2= 24

Cupon= (0.09/2)*10,000= $450

YTM= 0.08/2= 0.04

To calculate the price of the bond, we need to use the following formula:

Bond Price​= cupon*{[1 - (1+i)^-n] / i} + [face value/(1+i)^n]

Bond Price​= 450*{[1 - (1.04^-24)] / 0.4} + [10,000/(1.04^24)]

Bond Price​= 6,861.1 + 3,901.21

Bond Price​= $10,762.31

A Perfectly competitive firm’s entire marginal cost curve is its short-run supply curve." Is this statement true or false?

Answers

Answer:

False.

Explanation:

In a perfect competition, there are many buyers and sellers of homogeneous products, and there is free entry and exit in the market.

This simply means that, in a perfectly competitive market, there are many buyers and sellers (price takers) of homogeneous products (standardized products with substitute) and the market is free (practically open) to all individuals or business entities that are willing to trade all their goods and services.

Hence, a perfectly competitive market is characterized by the following features;

1. Perfect information.

2. No barriers, it is typically free.

3. Equilibrium price and quantity.

4. Many buyers and sellers.

5. Homogeneous products.

Examples of a perfectly competitive market are the Agricultural sector, e-commerce and the foreign exchange market

A Perfectly competitive firm’s entire marginal cost curve is not its short-run supply curve but only the portion of the marginal cost (MC) curve of the perfectly competitive firm that lies above its average variable cost (AVC) curve would be its short-run supply curve.

Under what condition should a pending lawsuit be recognized as a liability on a company's balance sheet?(a) The outcome is reasonably possible.(b) The outcome is probable.(c) The amount can be reasonably estimated.(d) Both (b) and (c).

Answers

Answer:

(d) Both (b) and (c).

Explanation:

A liability can be defined as a future financial sacrifice or obligation that are economically beneficial, which are being made by a company to another business firms with respect to past transactions or events. This financial sacrifice are generally being reported on a company's balance sheet.

Mathematically, liability is given by the formula;

[tex] Liability = Assets - Equity[/tex]

Hence, the condition under which a pending lawsuit should be recognized as a liability on a company's balance sheet is if;

1. The outcome is probable: this simply means when the outcome of a pending lawsuit is most likely to be true, the financial litigation is considered to be a liability.

2. The amount can be reasonably estimated: the amount being owed or in question can be obtained by estimation.

Molly has generated general business credits over the years that have not been utilized. The amounts generated and not utilized equal:

Answers

Answer:

the question is incomplete since its missing most of its content:

Molly has generated general business credits over the years that have not been utilized. The amounts generated and not utilized follow:

year              unused business credits

2013                   $2,500

2014                   $7,500

2015                   $5,000

2016                   $4,000

 

In the current year, 2017, her business generates an additional $15,000 general business credit. In 2017, based on her tax liability before credits, she can utilize a general business credit of up to $20,000. After utilizing the carryforwards and the current year credits, how much of the general business credit generated in 2017 is available for future years?

Accumulated business credits up to 2016 = $2,500 + $7,500 + $5,000 + $4,000 = $19,000

Additional business credits generated during 2017 = $15,000

total business credits available at the end of 2017 = $34,000

if she can use $20,000 this year to reduce her tax liability, the ending balance of unused business credits that can be carried forward = $34,000 - $20,000 = $14,000

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