Balloon Loan is the loan in which the borrower pays installment of principal with the amount of interest and at the end of the tenure of the loan the large payment is made to discharge the loan. In balloon loan the amount are paid.
What kind of loan has a repayment plan that is insufficient to pay it off over the course of the loan's term?A loan that is negatively amortizing, also known as a negative amortization loan or a negative amortized loan, has a payment structure that enables the borrower to make a scheduled payment that is lower than the interest rate on the loan.
What kind of payment arrangement enables periodic interest-only payments with full principal repayment at the conclusion of the term?loan not amortizing
Non-amortizing loans are a particular kind of loan where the principal is paid in a single lump sum. As a result, over the course of the loan, the principal's value does not diminish in any way. Interest-only loans and balloon loans are common examples of non-amortizing loans.
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Green company has net credit sales of $100,000, an asset turnover ratio of 4, and a receivables turnover ratio of 9. What is the average collection period?.
The average collection period if Green company has net credit sales of $100,000, an asset turnover ratio of 4 is 40.6 days. It can be calculated by divided company's working days by Receivable turnover.
The total asset turnover ratio can be defined as a mathematical function that calculates how efficiently a company converts assets into revenue. For example, an asset turnover ratio of 0.50 indicates that the company is able to convert each asset's value into 50 cents of revenue. A higher asset turnover ratio is usually considered better, as it indicates that the company can more efficiently generate profits based on available inventory.
The asset turnover ratio is effective for comparing businesses in the same sector but is meaningless when comparing businesses operating in different industries. Companies and small retail stores often have higher asset turnover ratios because they typically generate a large number of sales compared to the cost of their assets. Retail stores sell merchandise at prices that are usually much less than they pay for inventory, so the ratio is high. Utility and real estate companies often have lower asset turnover ratios because of their lower sales margins.
The calculation is:
Average collection period = 365 days / Receivable turnover
Average collection period = 365 days : 9
Average collection period = 40,6
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janice has calculated the gdp for 2018 by using the total final goods and services times the 2018 prices of total goods and services. if janice wishes to create a real value gdp value for 2018, what must she do?
Janice must account for inflation in the overall value of 2018 GDP.
How do I determine real GDP?In general, real GDP is calculated by dividing gdp by the Deflator (R). For example, if prices in an economy have risen by 1% since the baseline year, the deflated number is 1.01. If nominal GDP is $1 billion, then real GDP equals $1,000,000 / 1.01 = $990,099.
The factors of production needed to create output, products and services acquired by the ultimate consumers, and the sum of all exports plus imports are the final goods or services used to compute GDP.
real GDP is an inflation-adjusted measure of a country's gross domestic output.
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braxton corp. was organized on january 1 to operate a limousines service to and from the airport. for each of the following business activities, select whether it is a financing, investing or operating activity.
Investing activity refers to income or expenditure on long-term assets such as equipment and facilities.
For each the business activity are:-
1 . Financing Activity
2. Investing Activity
3. Operating Activity
4. Financing activity
5. Operating Activity
6. Operating Activity
7. Investing Activity.
Investing activity refers to income or expenditure on long-term assets such as equipment and facilities, while financing activity refers to the issuance of bonds, the redemption of bonds, and the sale of shares between a company and its owners and creditors. , or cash flows from activities such as stock buybacks. Fundraising activities include the issuance and repurchase of shares. Underwriting and repaying short-term and long-term debt.
This activity includes principal payments to lenders and sellers of most capital purchases and costs of issuing debt instruments. Investing activities include purchasing physical assets, investing in securities, or selling securities or assets. Negative cash flow from investing activities may not be a bad sign if management is investing in the long-term health of the company. When a company borrows money, it is a fundraising activity. There are also inflows from financing activities, such as borrowing and selling common stock.
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in beta roasters suit against coffee stand, alleging trademark infringement, the court issues a judgment in the defendant’s favor. the case is appealed. the appellate court will hear
In a beta roasters suit against the coffee stand, alleging trademark infringement, the court issues a judgment in the defendant’s favor. the case is appealed. the appellate court will hear is option D. all of the evidence.
A trademark is a word, phrase, symbol, design, or combination of these things that identifies goods or services. This is how your customers will recognize you in the market and distinguish you from your competitors. The term brand may refer to both trademarks and service marks.
Any business owner with a distinctive trade name, motto, logo, slogan, or symbol that represents a product, service, or business should consider registering it as a trademark in the United States. . Registered by the Federal Patent and Trademark Office or USPTO/similar government agency.
The trademark owner is the party that controls the nature and quality of the goods and services used in connection with the trademark. The owner of a trademark is the person who affixes the trademark to the goods for which the trademark is manufactured or uses the trademark in the sale or advertising of the services provided by the trademark.
Disclaimer:- your question is incomplete, please see below for the complete question.
A. none of the evidence
B. select pieces of evidence
C. most of the evidence
D. all of the evidence
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suppose recent and widely circulated medical article reports new benefits of cycling exercise. simultaneously, the price of the parts needed to make bikes falls. if the change in supply is greater than the change in demand, the price will and the quantity will . a. rise, rise b. rise, fall c. fall, rise d. fall, fall
The price of the parts needed to drop the bike. If the change in supply is greater than the change in demand, the price goes falls and the quality rise.
Supply and demand is the economic model of pricing in the market. That is, all other things being equal, in a competitive market, the unit price of a particular commodity or other traded commodity such as labor or liquid financial assets is the quantity requested (the current price), which is the quantity supplied. Equal to Quantity (at the current price).
Definition of supply and demand: the number of goods and services that people can buy and the number of goods and services that people are willing to buy Supply and demand indicates that more can be demanded of a product. Supply and demand have an important relationship as they together determine the price and quantity of most goods and services available in a particular market. According to market economy principles, the relationship between demand and supply will be in equilibrium at some point in the future.
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You are thinking about buying a bond that offers an annual coupon rate of 6%, with exactly 8 years remaining to maturity. The face value of the bond is $1,000. Your required return is 5% per year. How much should you be willing to pay for this bond?.
Answer:
I think $58.04
Explanation:
I calculated percentages.
A capability is considered rare when? a. it helps a firm to neutralize any threats against it. b. it is possessed by few, if any, other firms. c. its cause is ambiguous.
A capability is considered rare when it helps a firm to neutralize any threats against it.
Define core competencies
According to the definition of core competencies, a firm's competitive advantage comes from its resources or capabilities. The operational or business tasks that a corporation excels at are known as its core competencies. The core competencies of a company set it apart from other players in its industry. Additionally, they are the assets and skills that enable the business to turn a profit. A company should plan its strategy to take use of the assets and skills that make up its core strengths.
Core competencies are defined as a company's resources or capabilities that satisfy specific requirements.
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Nonebetter, inc. prepares its statement of cash flows using the indirect method. in nonebetter's statement of cash flows, what was the total reported in the investing activities section?
Capital purchases, loan of funds, and the sale of investment securities are all included in cash flow from investing operations. Additionally, because they constitute a long-term investment, expenditures on property, plant, and equipment are included in this category.
Recognizing Cash Flow from Investment Activities
It's crucial to understand where an organization's investment activity fits into its financial statements before studying the various positive and negative cash flows from investing operations. The cash flow statement, income statement, and balance sheet are the three primary financial statements.
The balance sheet gives a summary of the assets, liabilities, and owner equity of a corporation as of a particular date. An summary of the company's earnings and outlays for a time period is given by the income statement.
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Because not all purchase intentions result in an actual purchase, retailers calculate the ________ to measure how effectively a decision to purchase a specific product results in a completed purchase.
Retailers determine the conversion rate to assess how well a choice to buy a certain product results in a completed purchase because not all purchase intentions result in an actual purchase.
The definition of conversion rate
Simply dividing the number of conversions by the total number of ad interactions that can be linked to a conversion within the same time period yields the conversion rate. Your conversion rate would be 5%, for instance, if you had 50 conversions out of 1,000 interactions, as 50 divided by 1,000 equals 5%.
What does sales conversion rate mean?
The number of conversions divided by the total number of visitors is the conversion rate. For instance, if an e-commerce site has 200 monthly visitors and 50 purchases, the conversion rate is 50 divided by 200, or 25%. Any desired action that you want the user to take might be referred to as a conversion.
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at the beginning of may, golden gopher company reports a balance in supplies of $420. on may 15, golden gopher purchases an additional $2,500 of supplies for cash. by the end of may, only $220 of supplies remains.required:1.
Finding balance in life helps you improve your overall health. When you have balance, you have time to pay attention to your body's needs. You can prioritize things like diet, exercise, and meditation instead of regretting that you never have time to take care of yourself.
An example of balance is being able to walk on a tight rope. An example of balance is when a person divides his time evenly between work, family, and personal pleasure. An example of balance is a person who doesn't get upset very often and doesn't let the little things bother them.
[Date |General Joumal [Debit |Credit
[May 15, Supplies S240,
[Cash [S240
[May 31 |Supplies expense(S410 — 2,400 - S210) 52,600,
Supplies [52,600
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The market for public utilities, such as gas and electricity, exhibits the two primary characteristics that define perfectly competitive markets. True or false?.
The market for public utilities, such as gas and electricity, exhibits the two primary characteristics that define perfectly competitive markets - True
What are perfectly competitive markets?The phrase "perfect competition" describes a fictitious market structure.
Despite the fact that perfect competition is uncommon in real-world markets, it offers a valuable framework for illustrating how supply and demand influence pricing and behavior in a market economy.
When there are many buyers and sellers, perfect competition results in prices that accurately reflect supply and demand.
Businesses make just enough money to cover their costs and nothing more. If they made excessive profits, rival businesses would enter the market and lower profits.
Imperfect competition, which occurs when a market deviates from the ideals of pure or perfect neoclassical competition, is its antithesis.
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The market for public utilities, such as gas and electricity, exhibits the two primary characteristics that define perfectly competitive markets - True
What are perfectly competitive markets?The phrase "perfect competition" describes a fictitious market structure.
Despite the fact that perfect competition is uncommon in real-world markets, it offers a valuable framework for illustrating how supply and demand influence pricing and behavior in a market economy.
When there are many buyers and sellers, perfect competition results in prices that accurately reflect supply and demand.
Businesses make just enough money to cover their costs and nothing more. If they made excessive profits, rival businesses would enter the market and lower profits.
Imperfect competition, which occurs when a market deviates from the ideals of pure or perfect neoclassical competition, is its antithesis.
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Preparing for a job interview by researching the company’s mission and vision statements is a way to apply the attitudes competency of career readiness
Preparing for a job interview by researching the companies mission and vision statements is a way to apply the attitudes competency of career readiness. This statement is TRUE.
What is Career readiness?
A basis for demonstrating the necessary basic competencies that broadly prepare college graduates for success in the workplace and lifelong career management is career readiness. Career readiness is essential for new college graduates to ensure a successful transition into the job. The basis for launching a successful career is career readiness. Regardless of the student's subject of study, career preparation offers a framework for addressing career-related goals and results of academic and extracurricular activities in higher education. Career readiness is crucial for companies because it gives them a way to identify key skills and abilities for all job functions. It also provides a foundation for talent development through internship and other experiential education programs.
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Savory bean company makes and sells a sweet espresso coffee beverage under the name "sugar sugar. " tropic roast, inc. , later markets a similar drink under the name "sweet sweet. " this is most likely?.
Savory bean company makes and sells a sweet espresso coffee beverage under the name "sugar sugar. " tropic roast, inc. , later markets a similar drink under the name "sweet sweet. " this is most likely Trade infringement.
Unauthorized use of a brand or service mark is known as trademark infringement.This application, which might be in relation to products or services, could cause misunderstandings, deception, or confusion regarding the true source of a good or service.
If trademark owners believe their rights are being violated, they may file a lawsuit. A court injunction can stop a perpetrator from using a mark if trademark infringement is established, and the holder may receive financial compensation.
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The amount of a good that sellers are willing and able to supply at a given price.
Answer:
quantity supplied
Explanation:
the amount of a good that sellers are willing to supply at a given price
brody company makes industrial cleaning solvents. various chemicals, detergent, and water are mixed together and then bottled in 10-gallon drums. brody provided the following information for last year: raw materials purchases $250,000 direct labor 140,000 depreciation on factory equipment 45,000
The direct materials used in production for last year are:
Amount
Beginning balance, raw materials $124,000
Add: Raw materials purchase $250,000
Add: Raw materials for production $374,000
Add: Raw materials, ending balance ($102,000)
Cost of Direct materials $272,000
What's the raw material?A raw material, also known as a feedstock, undressed material, or primary commodity, is an introductory material that's used to produce goods, finished goods, energy, or intermediate accouterments that are feedstock for future finished products. As feedstock, the term connotes these accouterments are tailback means and are needed to produce other products.The term raw material denotes accouterments in undressed or minimally reused countries; e.g., raw latex, crude oil painting, cotton, coal, raw biomass, iron ore, air, logs, water, or" any product of husbandry, forestry, fishing or mineral in its natural form or which has experienced the metamorphosis needed to prepare it for transnational marketing in substantial volumes"What's the use of raw material?Raw material use' takes account of the use of all renewable and nonrenewable coffers, while' mineral birth' accounts for all mineral material consumed in a process/ product/ design, eg, the birth of summations, essence ores, and minerals.Learn more about raw materials here:
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1.as new entrants such as equinox fitness, soulcycle and bitmovin have entered the industry, peloton has lost their competitive advantage so should the company focus on on either its physical product i.e. the bike or focus on subscriptions?
They ought to concentrate on subscriptions. Despite having a great brand, Peloton was unable to establish a sustainable competitive edge. This is true even though it performs better than other gyms, which experience an annual turnover rate of 30% on average. Less than 8% is Peloton's.
What distinguishes Peloton from rival companies?a rotating weekly schedule of spin sessions led by qualified teachers, with room for 60 cyclists. Similar to rivals like FlyWheel, SoulCycle, or even Cambridge's HandleBar, Peloton adds value for participants in these programmes by providing engaging, high-intensity exercises instructed by knowledgeable teachers.
Myxfitness, the Equinox/SoulCycle at-home cycle, NordicTrack, and Echelon are Peloton's main rivals. These bikes will all come close to the Peloton experience because they all have huge touchscreens and workout sessions that can be streamed live or on demand.
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A company that recognizes a long-term notes payable has signed the legal document referred to as a?
he or she has done a great deal to sign for a contract to know what's going on
A(n) __________is a research method that uses questionnaires and structured interviews to collect self-reported data that reflect what respondents think, feel, or intend to do.
A survey is a research method that uses questionnaires and structured interviews to collect self-reported data that reflect what respondents think, feel, or intend to do.
What is a survey?The purpose of a survey is to understand populations as a whole by utilizing pertinent questions to collect data from a sample of people. Everyone involved in the information economy, from corporations to the media to the government and academia, relies on surveys as a vital source of information and insights.
There are four widely used surveying methods.
direct interviewstelephone pollsSelf-administered questionnaires on paper and in pencilComputerized self-reporting surveys (typically online)Although the methods used to conduct surveys vary greatly, there are some common elements. Researchers in many different disciplines of study, including survey methodologists, psychologists, statisticians, and others, have thoroughly examined many of these characteristics.
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Sanders co. has total assets of $423.0 million. its total liabilities are $119.1 million and its equity is $304 million. calculate its debt ratio. (round your answer to 1 decimal place.)
A financial measure called the debt ratio shows what proportion of a company's assets are financed by debt. It measures the amount of debt to total assets.
CALCULATION
We are Given
Supplied statistics, total assets equal $415 million;
Debt ratio = 27.7%
Liabilities amount $115.1 million, while equity total $300 million.We can calculate the debt ratio using the following formula:
Debt ratio = Total Liabilities / Total Assets. 1 Enter the number,and we will receive Debt to GDP
Debt ratio: 0.2773Debt to income is 27.7%.To Learn more about Debt Ratio, Click the links.
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What would happen to the equilibrium price and quantity of sunscreen if a new formula is developed that makes production cheaper, and scientists discovered that sunscreen causes more cancer than sun damage?.
The equilibrium price will decrease and the effect on the equilibrium quantity will be ambiguous.
A change in the price of a good does not shift the demand curve. Instead, it moves along the demand curve. Changes in other factors shift the demand curve left or right. Factors that can shift the demand curve for goods and services, causing different quantities to be demanded at a given price include changes in taste, population, income, prices of substitutes or complements, future conditions, and expectations about prices. An increase in demand, ceteris paribus, will increase the equilibrium price. The amount supplied increases. A decrease in demand will lead to a decrease in the equilibrium price. supply will decrease. Equilibrium price is when supply of a product matches demand. When a leading index undergoes consolidation or consolidation momentum, it can be said that the forces of supply and demand are relatively equal and the market is in equilibrium. If the term (20) demand curve of this set shifts to the right, the equilibrium price and quantity demanded increase. The supplier's desire to eliminate surpluses puts upward pressure on prices.
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Would Sometimes an inventory control manager ends up with too much stock. Give at least two specific reasons why having too much stock is a problem.
5 sentences
The two reasons why having too much stock is a problem are:
The loss of revenue is one of the most significant drawbacks of excess stock.
Negative cash flow impact: The more capital that is committed to inventory, the more limited your ability to make other financial decisions.
What is mean by inventory control manager? The inventory control manager carries out daily inventory analysis, finds discrepancies, and fixes issues. oversees stock item master, pointing out inaccurate stock counts and descriptions. Finds products that might have inaccurate stock numbers or locations to help order processors.When it comes to maintaining an accurate count for inventory, the work is simple. When you are multitasking and moving from one place to another, it becomes stressful. It takes time, is less laborious, and is enjoyable.No of the size of your organization, having an effective inventory management system is crucial. It can assist you in keeping track of all your goods and figuring out the precise costs.Learn more about inventory here:
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Jermaine spends his money on cucumbers and lettuce. If the price of cucumbers falls, the mu per dollar of cucumbers will _______ and jermaine will _______ cucumbers for lettuce.
Jermaine buys lettuce and cucumbers with his money. If cucumber prices decline, the marginal utility (MU) per dollar of cucumbers will increase, and Jermaine will switch out lettuce for cucumbers.
More about marginal utility:
The additional satisfaction a client experiences by purchasing one more unit of a good or service is measured as marginal utility.
It aids businesses in figuring out how many things a customer is keen to purchase and how customer happiness affects customer choices. The concept of utility proposes that consuming products and services results in some degree of happiness, satisfaction, or utility for the consumer. The advantage of consuming an extra unit is called marginal utility.
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The equation that results in the _______ value interest factor for a single deposit is as follows: 1(1 r)t
The equation that results in the present value interest factor for a single deposit is as follows: 1(1 r)t. Hence, Option A is correct.
What is the interest factor?The interest rate in decimal form for a given length of time on a unit of money. It is calculated by multiplying the number of days in the basic year by the number of days accrued.
The outcome of a computation used to assess the amount of money needed to pay back a loan each month is referred to as the "Present Value Interest Factor" (also known as PVIF) in economics.
As a result, the result of the interest factor is on the present value. Option A is correct.
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The complete question has been attached in text form:
The equation that results in the _______ value interest factor for a single deposit is as follows: 1(1 r)t
a) Present
b) Past
c) Future
Raleigh department store uses the conventional retail method for the year ended december 31, 2019. available information follows:
the inventory at january 1, 2019, had a retail value of $50,000 and a cost of $36,200 based on the conventional retail method.
transactions during 2019 were as follows:
cost retail
gross purchases $333,900 $540,000
purchase returns 6,400 15,000
purchase discounts 5,500
gross sales 500,000
sales returns 8,000
employee discounts 5,500
freight-in 29,000
net markups 30,000
net markdowns 15,000
sales to employees are recorded net of discounts.
the retail value of the december 31, 2020, inventory was $104,325, the cost-to-retail percentage for 2020 under the lifo retail method was 70%, and the appropriate price index was 107% of the january 1, 2020, price level.
the retail value of the december 31, 2021, inventory was $53,350, the cost-to-retail percentage for 2021 under the lifo retail method was 69%, and the appropriate price index was 110% of the january 1, 2020, price level.
required:
assume raleigh department store adopts the dollar-value lifo retail method on january 1, 2020. estimating ending inventory for 2020 and 2021.
The total Ending Inventory at Dollar-Value LIFO Retail Cost is = $67,570.00
What is inventory?The items and supplies that a company keeps on hand with the intention of selling them, using them in manufacturing, or using them for other purposes are referred to as inventory (in American English) or stock (in British English).Specifying the size, shape, and location of stored commodities is the main focus of inventory management.Preceding the normal and scheduled course of production and material stock is necessary at several places inside a plant or throughout a supply network.By defining work in process (or work in progress) broadly as "any work that is or has occurred prior to the completion of production," the term inventory has been expanded beyond manufacturing systems to service firms and projects.
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Nastasha has a gross income of $66,429. she can make adjustments of $14,490 for business losses, $3,584 for business expenses, and $4,813 for contributions to her retirement plan. what is nastasha’s adjusted gross income? a. $109,971 b. $22,887 c. $72,522 d. $43,542 please select the best answer from the choices provided a b c d
Natasha has a gross income of $66,429. She can make adjustments of $14,490 for business losses, $3,584 for business expenses, and $4,813 for contributions to her retirement plan is $43,542
Answer no d is correct $43,542.
The gross income has been the total income, while net income has been the total profit of the company.
For households and individuals, gross income is the sum of all wages, salaries, profits, interest payments, rents, and other forms of earnings, before any deductions or taxes. It is opposed to net income, defined as the gross income minus taxes and other deductions
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What are the advantages of setting up a
sole trader business?
Answer:
Advantages of sole trading include that:
you're the boss.
you keep all the profits.
start-up costs are low.
you have maximum privacy.
establishing and operating your business is simple.
it's easy to change your legal structure later if circumstances change you can easily wind up your business.
Explanation:
kasam se kal pura din college me yahi bakwas padha rahe the
Kathy makes $66,000 per year, and she pays a net federal income tax rate of 18.85%. how much should kathy expect to pay in taxes every year? a. $78,530 b. $12,441 c. $10,481 d. $53,559 please select the best answer from the choices provided a b c d
Kathy should pay $12,441 in taxes every year,i.e. option b is correct. When income= $66,000/year and Net federal income tax rate = 18.85%
As it is given,
18.85% of $66,000 = (18.85 * 66,000) / 100
= $12,441 i.e. kathy expects to pay in taxes/year
What is Income Tax?
The federal government and the majority of states in the US impose income taxes. Applying a tax rate to taxable income, that is the entire income less permissible deductions, yields the income taxes, which may rise as income rises. Income is a broad concept. Estates and trust may be subject to taxation on income that has not been dispersed, in addition to individuals, corporations, and the government. While partnerships are exempt from taxation, the partners' portions of the partnership's income are subject to taxation. While nonresidents are solely subject to local taxes, residents and nationals are subject to worldwide taxes. Just at federal and several state levels, an alternative tax is in effect.
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Vicky has worked for the same company since January 2011. Her starting salary was $52,000 and she has received a $1,000 raise on the first day of each year.
a. How much is her salary today?
Vicky has worked for the same company since January 2011. her salary is mathematically given as today
X=63000
This is further explained below.
How much is her salary today?Generally, the equation for Vicky's salary today is mathematically given as
X=intial salary+( raise *number of years worked)
Therefore
X=52000+(10*11)
X=63000
In conclusion,
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An increase in prices of inputs will cause a _change in prices with an elastic demand as opposed to an inelastic demand. The change in input prices will cause a ___change in quantity if demand is elastic as opposed to an inelastic demand.
With an elastic demand as opposed to an inelastic demand, an increase in input cost will result in a relatively minor change in price. An elastic demand, as opposed to an inelastic demand, will result in a relatively large change in quantity as a result of the change in input price.
The lowest price at which a company can sell a product while still making a profit is determined by the input cost. The cost of making the good is reflected in this pricing. To create an output while producing a good or service that is in demand, a process must be applied to the inputs.
The prices of the things that a company pays for in order to make its goods are referred to as input prices. All costs involved in producing the in-demand product are added together to get the total input cost. The input price is calculated by dividing the output quantity by the input cost.
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marcus and tony work for lombardo's pipe and concrete. mr. lombardo is preparing an estimate for a customer. he knows that marcus lays a slab of concrete in 8 hours. tony lays the same size slab in 2 hours. if both work on the job and the cost of labor is 45 per hour, decide what the labor estimate should be.
The labor estimate is 1.5 x 40= $60.
When Marcus and Tony collaborate, their rates are added together. One job is to "lay a slab of concrete." Consider the rates to represent the number of jobs per hour.
Marcus charges 1/6 of the task per hour.
Tony charges half a work for each hour.
At the same time, Tony and Marcus both put in R tasks per hour.
1/6 + 1/2 = R
They will labor 1/R = 1(2/3) = 1.5 hours to complete the task since R = 2/3 job per hour.
The labor estimate is 1.5 x 40= $60.
A component of the wage bill or payroll known as labor cost can be precisely and consistently attributed to or related with the production of a good, a specific job order, or the delivery of a service. The total of all employee salaries, employee benefits, and payroll taxes paid by a company is the cost of labor. There are direct and indirect (overhead) expenses associated with labor.
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