Additional Paid-In Capital (APIC) is a financial term used to describe the amount of money that shareholders have contributed to a company in excess of the par value of its shares. This excess amount is recorded on the balance sheet under the equity section.
When a company declares a small stock dividend, which is usually less than 20-25% of the total outstanding shares, it does not have a significant impact on the company's overall financial position. However, to account for this transaction, the company needs to reclassify a portion of its retained earnings to the common stock account, which reduces the retained earnings balance.
In general, the accounting treatment of a stock dividend depends on whether it is a small or a large stock dividend. For a small stock dividend, the company does not need to reduce the retained earnings account by the market value of the stock dividend. Instead, the company transfers the fair market value of the stock dividend from retained earnings to the Additional Paid-In Capital account.
The reason for recording APIC for a small stock dividend is that it helps to maintain a true and fair view of the company's financial position. This is because a small stock dividend does not represent a significant distribution of the company's earnings, and thus it does not have a significant impact on the retained earnings account.
By recording the excess amount as APIC, the company can accurately reflect the contributions made by shareholders in excess of the par value of the shares, which ultimately helps to provide a more accurate representation of the company's equity position.
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Many companies use ________ to customize koozies for customers to use as inexpensive promotions
Many companies use 3D printing to customize koozies for customers to use as inexpensive promotions.
In marketing, advertising refers to any type of marketing communication used to educate the audience about the relative benefits of a product, service, brand, or problem, and is almost always compelling in nature.
Promotion refers to any activity that provides a product, brand, or service to a user. The idea is to attract people's attention to the product, attract it, and let them choose over other products. Description: There are different types of promotions.
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Rhea is a manager at an art supply store. She closely supervises her employees, but also explains decisions and asks for feedback. Which
(A) the coach's leadership style to guide employees to achieve the best possible results.
The four styles of leadership (coaches, facilitators, delegators, and leaders) can be demonstrated by individuals, depending on the circumstances they are facing and the level of ability and motivation they or their follower's exhibit.
Leadership is about achieving goals through the guidance of human assistants. A leader is someone who is successful in getting his human colleagues to achieve a specific goal. A good leader is someone who can do this every day, year after year, under different circumstances.
This question is incomplete. Please read the question below.
Rhea is a manager at an art supply store. She closely supervises her employees, but also explains decisions and asks for feedback. Which leadership style does Rhea use?
A. Coach
B. Supporter
C. Delegator
D. Director
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Major telecommunications companies such as Telstra gather an amazing amount of information regarding customer mobile phone transactions. Managing this information is an example of a: Select one: a. market surveillance system. b. marketing information system. c. market research tool. d. systematic data collection system.
Major telecommunications companies such as Telstra gather an amazing amount of information regarding customer mobile phone transactions. Managing this information is an example of a marketing information system.
Telecommunications is the transmission of information over various types of techniques, via wired, wireless, optical, or other electromagnetic systems. It stems from the desire of people to communicate longer than the distance achievable by the human voice, but with similar levels of convenience. Therefore, slow systems are excluded from the field.
Telecommunications transmission media have evolved through a variety of technological stages, from beacons and other visual signals to electrical cables and electromagnetic radiation, including light. rice field. Such transmission paths are often split into communication channels. This has the advantage of being able to multiple multiple simultaneous communication sessions. Telecommunications is often used in the plural.
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The term for the money supply that includes cash, checking accounts, Certificates of Deposit, money markets, and big deposits such as institutional money market funds is Blank______.
The term for the money supply includes cash, checking accounts, Certificates of Deposit, money markets, and extensive deposits such as institutional money market funds are M-3.
What is money supply?The amount of money in circulation at any given time is referred to as the money supply. There are many ways to define "money," but common measurements often include circulation-level money and demand deposits.
The money supply is crucial because inflation will occur if it increases more quickly than the economy's capacity to create goods and services. Additionally, if the money supply does not expand quickly enough, production may decline, rising unemployment.
In addition to significant time deposits, institutional money market funds, short-term repurchase agreements, and more substantial liquid funds, M3 is a subset of the money supply that includes M2 money. M3 is strongly linked to more established financial organizations and corporations than it does to startups and ordinary people.
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Francine moved out of the property she was renting, and she left it in pristine condition. How long after she moves out does the property manager have to return her security deposit
One month; property manager will have to return her security deposit in one month after she moves out of the property.
More about security deposit:
Source of funds to pay tenant obligations owed to the landlord in the event of a breach of the rental or lease agreement. When a tenant fails to uphold their financial obligations under the terms of a rental or lease agreement, the landlord may be able to recover some of their financial losses from the security deposit.
If a tenant's creditworthiness affects the security deposit, the landlord must set clear and specific criteria for the various creditworthiness levels they consider when choosing tenants (such as credit scoring).
Additionally, each potential tenant who falls within each level of creditworthiness must pay the security deposit amount that has been established for that level.
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Consider a $100,000, 30-year, 6. 9% mortgage with monthly payments. What portion of the payments during the first 31 months goes toward interest?.
The portion of the payments during the first 31 months goes toward interest is 82.95%.
What is a mortgage?A mortgage payment usually consists of four parts: principle, interest, taxes, and insurance. The Principal part is the sum that is deducted from your outstanding loan balance. The expense of borrowing money is expressed as interest. Your interest rate and loan balance determine the amount of interest you pay.
Mortgage Varieties
Conventional loan Best for borrowers with a good credit score.
Jumbo loans are ideal for individuals with great credit who want to purchase a large house.
Government-insured loan - Ideal for consumers with low credit ratings and little money for a down payment.
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May the landscaper assert and maintain a counterclaim against the homeowner for breach of contract, seeking the $30,000 due under the landscape contract?
No the landscaper cannot make the claim under the landscaping contract as the court does not have subject matter jurisdiction. A landscaping contract, also known as a landscaping services contract, is a legally binding agreement between a landscaping contractor and a client.
The agreement specifies payment terms, contact information for each party, types of services provided, and how to resolve legal disputes. It is common practice to require clients to sign a landscaping contract. When both parties sign a landscaping contract, it is legally binding and represents a shared understanding. A landscaping contract must contain several essential elements in order to be enforceable and get claim.
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The expected average rate of return for a proposed investment of $450,200 in a fixed asset with a useful life of 4 years, straight-line depreciation, no residual value, and an expected total income of $175,480 for the 4 years is (round to two decimal places) a.19.49% b.9.74% c.0.39% d.0.78%
The correct answer is option A.
The expected average rate of return for the proposed investment is 19.49%.
What is average rate of return?The average annual amount of cash flow produced over the course of an investment is the average rate of return. This rate is derived by adding up all anticipated cash flows and dividing it by the anticipated lifespan of the investment. Investors frequently use it to choose whether to invest in a particular asset. This calculation's primary error is that it disregards the time worth of money. The value of cash flows from later times is lower than that of cash flows from more recent eras. Furthermore, generating accurate cash flow projections for future periods might be challenging.Average Investment = (Initial Cost + Residual Value) / 2
That is, Average investment becomes $450,200/2 = $225,100.
Now, Estimated average annual income = Total net income / Useful life
That is, Estimated average annual income = $175,480/4 = $43,870.
Average Rate of Return = Estimated Average Annual Income / Average
Therefore,
Average rate of return = ($175,480/$225,100)*100 = 19.48%.
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Which marketing organization or entity is not part of traditional marketing channels or supply chains?
Which marketing organization or entity is not part of traditional marketing channels or supply chains: Competitors.
Traditional marketing methods typically involve advertising through newspapers, magazines, telephone books, radio, and TV.
Traditional marketing refers to a form of promotion that reaches an audience offline. Companies use marketing channels.
Traditional marketing plays an important role in reaching local audiences and interacting with customers on a personal level.
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The first step of the accounting cycle is to _____. post journal entries to the ledger prepare an unadjusted trial balance analyze the adjustment entries analyze and record the transactions in the journal
Analyze and record the transactions in the journal.
The first step of the accounting cycle is to analyze and record the transactions in the journal.
What are all the steps involved in accounting cycle?
There are 10 steps involved in accounting cycle, which are the following:
The journal is used to analyze and record transactions.The ledger is updated with transactions.A trial balance without adjustments is created.Data on adjustments are compiled and examined.A work sheet (spreadsheet) for the conclusion of the term is optionally created.Corrective entries are recorded in the journal and added to the ledger.The trial balance is modified.Financial reports are created.Journalizing and posting closing entries to the ledger.A trial balance after closing is created.Learn more about accounting cycle here:
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As soon as possible, you need to learn from Lori in Shipping and Receiving whether she and her colleagues can fulfill a large, time-sensitive customer order. If she cannot, you need her advice on where you can get it done.
This question is about the different types of communication and which is appropriate per situation.
Which type of communication is appropriate in the above scenario?The kind of communication that is appropriate in the above scenario is: Oral and written communication.
The communication must be done orally first because it is urgent.
It must then be followed up with written communication because is it sensitive.
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Each of the following decreases total stockholders' equity except a cash dividend. liquidating dividend. stock dividend. all of these decrease total stockholders' equity.
Each of the following decreases total stockholders' equity except stock dividend.
The ownership stake that shareholders have in a firm is reflected in its equity accounting. A company's retained earnings, which are its cumulative profits, as well as ordinary and preferred shares, capital contributions over par, and other items are considered to be equity. The par value, also known as the stated value, is often set at one dollar or less and indicates the lowest share market value.
Corporations use retained earnings to pay dividends. Selling ordinary or preferred shares to minority shareholders is a popular way for privately owned companies to obtain money. The difference between a company's assets and liabilities is known as shareholders' equity, or owners' equity. By paying out surplus funds to owners, cash dividends lower investors' equity. Stock dividends do not change the equity of stockholders' balance; instead, they transfer more shares to shareholders.
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bridgeport company changed depreciation methods in 2020 from double-declining-balance to straight-line. depreciation prior to 2020 under double-declining-balance was $89,400,
Based on the depreciation prior to 2020, the beginning balance when 2020 began was $146,100
What was the opening balance?The opening balance can be found as:
= Cost of depreciable assets - Accumulated cost under double-declining balance
This gives:
= 235,500 - 89,400
= $146,100
This is the opening balance on the depreciable assets because the net book value of a fixed asset is found by deducting accumulated depreciation from the cost.
The accumulated depreciation in this case was $89,500 so it will be deducted from the $235,500 cost.
The rest of the question is:
Bridgeport Company changed depreciation methods in 2020 from double-declining-balance to straight-line. Depreciation prior to 2020 under double-declining balance was $ 89,500 whereas straight-line depreciation prior to 2020 would have been $ 45,500. Bridgeport's depreciable assets had a cost of $ 235,500 with a $ 36,900 salvage value, and an 7-year remaining useful life at the beginning of 2020.
What is the beginning balance in 2020?
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The depreciation expense using the straight-line method would have been $44,700
What is the double-declining balance method?
It is a method of depreciating assets where the amount charged each year as depreciation is twice that of the depreciation expense that would have been if the straight-line depreciation method was used.
Depreciation rate using double declining method=100%/useful life*2
the "2" in the formula means double-declining, and the rate of depreciation is 200% of the straight-line method
useful life=assuming it is 5 years
Depreciation rate using double declining method=100%/5*2=40%
What is a straight-line method of depreciation?
It is the method where the depreciation expense per year is the asset cost minus residual value divided by the asset's useful life.
If the depreciation expense using the double-declining balance method in 2020 was $89,400, it means the depreciation expense under the straight-line method would have been half of that(i.e.100%/200%)
depreciation expense(straight-line method)=$89,400*100%/200%
depreciation expense(straight-line method)=$44,700
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Company ABC is in the middle of a tender offer to purchase a small competitor, at a ratio of 3 shares of ABC stock for each share of the target company. In four days, the tender will expire, and the number of shares tendered remains below the squeeze-out threshold. What options are available to the company to ensure the tender is fully subscribed
The option available to the company to ensure the tender is fully subscribed is to extend the tender and offer a 3.5x multiple to all investors (all holders' best price).
A tender offer is an open invitation to all shareholders to tender their shares for sale at a set price and during a certain window of time.
In order to give shareholders a stronger incentive to sell their shares, the tender offer is often established at a price per share that is higher than the company's existing stock price.
When a takeover attempt is made, the tender can be subject to the potential buyer being able to acquire a specific number of shares, such as those needed to form a majority stake in the business.
Hence, extending the tender and offer a 3.5x multiple to all investors (all holders' best price) is the option available to the company.
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Saul Goodman graduates from law school and gets a position in a law firm. At the same time the price of pizza falls while other food prices have stayed the same. He notices that he buys less pizza than he did before. Is he violating the law of demand
Yes, Saul Goodman is violating Law Of Demand.
What is Law of Demand?One of the most fundamental ideas in economics is the law of demand. It explains how market economies distribute resources and set the prices of goods and services that we see in daily transactions by combining the law of supply. According to the law of demand, the quantity bought varies inversely with price. In other words, the quantity demanded decreases as the price increases. Because of declining marginal utility, this happens. In other words, consumers utilize the initial units of an economic good they buy to fulfill their most pressing requirements first, and they use the subsequent units to fulfill progressively lower-valued goals.Since, Saul Goodman bought less pizza after its price drop, he's violating the law of demand.
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The monetary policy tool whereby the Federal Reserve buys and sells government bonds is called: the discount rate. open-market operations. reserve requirements. moral suasion.
The monetary policy tool whereby the Federal Reserve buys and sells government bonds is called (B) open-market operations.
What are open-market operations?An open market operation (OMO) is a macroeconomic activity in which a central bank provides (or withdraws) liquidity in its currency to (or from) a bank or group of banks.Open-market operations are the monetary policy tool through which the Federal Reserve buys and sells government bonds.The central bank can either buy or sell government bonds (or other financial assets) in the open market (hence the name) or, in what is now the preferred solution, enter into a repo or secured lending transaction with a commercial bank.The central bank gives the money as a deposit for a defined period while simultaneously taking an eligible asset as collateral.As the definition says, open-market operations are the monetary policy tool through which the Federal Reserve buys and sells government bonds.
Therefore, the monetary policy tool whereby the Federal Reserve buys and sells government bonds is called (B) open-market operations.
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Complete question:
The monetary policy tool whereby the Federal Reserve buys and sells government bonds is called:
(A) the discount rate.
(B) open-market operations.
(C) reserve requirements.
(D) moral suasion.
Which type of sales promotion tactic is the distribution of free food products to customers at costco?
Sampling is a type of sales promotion tactic is the distribution of free food products to customers at cost by the company.
Product sampling is a term used in the retail chains. It relates to marketing. It makes part of the in-store marketing, and it is one of the most famous sale promotion tools.
A sample is a promotion of sales in which a small amount of a product that is held for sale is given to consumers just to try. Samples encourage more and more trial and an increases the awareness of the product.
The idea as well as the motive behind giving away samples is to attract more people to buy a product. Sampling is an expensive strategy, but still it is usually very effective for food products.
People usually try the product and the person who is providing the samples tells the consumers about the product's characteristics, and mentions any special pricing or offers for the product and consumer if satisfied do purchase the product.
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During a period of rising prices, if a firm desires to report a low gross profit figure in hopes of reducing their income tax liability, the firm will use the __________ inventory valuation method.
If the firm wants to report a low gross profit figure in hopes of reducing their income tax liability, the firm would use the LIFO inventory valuation method.
What is the LIFO inventory valuation method?A period of rising prices is known as an inflationary period. Gross profit is total revenue less the cost of goods sold. The gross profit reported can be low if the cost of goods sold is high.
An inventory method that would allocate a high cost of goods sold is the LIFO inventory method. LIFO is a short form of last in, first out. It means that the inventory purchased the latest are the first to be sold.
An example: assume that beginning inventory is 200 units at a price of $2. During the month 100 units were bought $10. At the end of the month 100 units have been sold. If the LIFO method is used, the cost of goods sold would be $10.
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Why might a firm want to enter into an equity alliance instead of a short- or long-term contract?
A firm want to enter into an equity alliance instead of a short- or long-term contract due to ownership grant in the corporation one is investing.
Short term contracts are usually for period of 6 months or less and long term contracts are usually for a year or a specified period of two years whereas the equity alliance is more profitable as gaining the ownership of an organisation and making oneself eligible for it.
Some other profit of equity alliances are to facilitate transaction of investments with the firm. The investors are able to generate a good credit report and in case of contract they will not be able to use company's goodwill and while being in equity can easily get insider information forming an alliance.
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A rectangular floor measures $a$ feet by $b$ feet, where $a$ and $b$ are positive integers with $b > a$. An artist paints a rectangle on the floor with the sides of the rectangle parallel to the sides of the floor. The unpainted part of the floor forms a border of width 1 foot around the painted rectangle and occupies half the area of the entire floor. How many possibilities are there for the ordered pair $(a,b)$?
The number of possibilities that are there for the ordered pair is 2.
Calculation and ParametersBecause the unpainted part of the floor covers 1/2 of the area, then the painted rectangle covers 1/2 of the area as well.
Given that the border width is 1 foot, the dimensions of the rectangle are a-2 by b-2.
Making an equation:
ab= 2((a-2)(b-2))
ab= 2ab-4a-4b+8
ab-4a-4b+8=0
If we apply Simon's Favorite Factoring Trick,
ab-4a-4b+16= 8
(a-4)(b-4)= 8
Since b > a, then we have the possibilities
(a-4) = 1 and (b-4) = 8, or (a-4) = 2 and (b-4) = 4.
(5, 12) or (6,8) which gives us 2 possibilities.
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barbara's policy includes a rider which allows her to purchase additional insurance at specific dates or events without evidence of insurability. This rider is called
Barbara's policy includes a rider that allows her to purchase additional insurance at specific dates or events without evidence of insurability.
The Guaranteed Insurance (GI) tab is available on certain life insurance policies to provide supplemental insurance at a specified date in the future (subject to minimum and maximum limits) without taking any exams or answering health questions. can be purchased.
Dividends are not normally taxed as income. Instead, premium reimbursement, whether received in cash, used to purchase additional coverage, used to reduce future premiums, or remain invested in the insurance company.
Life insurance dividends are generally not taxed as they are considered premium refunds. Dividends paid are added to the base when used to purchase additional insurance.
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Duress occurs when a. a party gives notice of refusal to be bound by an agreement. b. an improper threat is made to force another party to enter into a contract. c. both parties contract based on the same factual error. d. the enforcement of a contract results in unconscionability.
The correct option is ( b) an improper threat is made to force another party to enter into a contract.
In law, a situation in which someone acts under duress or coercion is one in which the person is subjected to violence, threats, or other forms of pressure.
Using force, coercion, threats, or psychological pressure, among other things, to persuade someone to act against their will is known as duress. If someone is behaving under duress, they are not doing voluntarily, and as such, they may be treated as such in legal proceedings.
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The Fannie Mae 1004 form is intended to be used to report an appraisal on modular or panelized homes.
This is true. The Fannie Mae 1004 form is intended to be used to report an appraisal on modular or panelized homes.
What is the Fannie Mae 1004 form?This is the term that is used to refer to the form that is used to report the appraisals of one unit properties that are made up of with units that act as accessories in the United States of America,
The report does not give the appraisal of the houses that have been manufactured or built in the forms of what is a cooperative.
The appraisal is usually done for a detached single unit home in the country.
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Jackson's nominal income is $50,000 per year in Lakeview where the cost-of-living index is 200. Jackson is considering accepting a similar job and relocating to Beachland where the cost-of- living index is 210. For Jackson's income to have the same purchasing power in Beachland as $50,000 has in Lakeview, Jackson's nominal income per year in Beachland must equal:
Jackson's nominal income per year in Beachland is mathematically given as
nR=52,500
What is ?
Generally, the equation for Real Income is mathematically given as
[tex]R=\frac{50000}{200}[/tex]
Therefore
R=250
In conclusion, The nominal income will be
[tex]Real income=\frac{nR}{210}[/tex]
Therefore
[tex]250=\frac{nR}{210}[/tex]
nR=250*210
nR=52,500
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For Jackson's income to have the same purchasing power in Beachland as $50,000 has in Lakeview, Jackson's nominal income per year in Beachland must equal $52,500.
What is the nominal income?The nominal income represents Jackson's income without adjustment for inflation.
The nominal income can be compared from place to place based on the cost-of-living indices in the two places.
Data and Calculations:Lakeview Beachland
Nominal income $50,000 ?
Cost-of-living index 200 210
Nominal income in Beachland = $52,500 ($50,000 x 210/200)
Thus, Jackson needs a nominal income of $52,500 in Beachland to have the same purchasing power as in Lakeview.
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_____________ was the founder of the institutionalist school of economics and was also a critic of marginalist theory.
Thorstein Veblen was the founder of the institutionalist school of economics and was also a critic of marginalist theory.
What was Thorstein Veblen known for?
Veblen is most known for his book The Theory of the Leisure Class, which popularized the term "conspicuous consumption" (defined as consumption done to flaunt one's class or achievements to others). Veblen is best recognized for this phrase more than any other.
What did Thorstein Veblen meant by conspicuous consumption?
Displaying extravagant riches to improve one's standing and reputation in society is known as conspicuous consumption. American economist and sociologist Thorstein Veblen originally addressed the subject in his book "The Theory of the Leisure Class" published in 1899.
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When delivering 2023 murano, demonstrate how to turn the driver assistance technologies on or off using ________.
When delivering 2023 Murano, the driver assistance technologies can be turned on or off using The Driving Aids screen in the Advanced Drive-Assist Display. In the "Driver Assistance" menu, touch on Advanced Drive-Assist® Display under Settings.
What is Advanced Drive-Assist® Display?
The instrument cluster of models with the Nissan Advanced Drive Assist Display has an additional LCD screen. The 4.3-inch screen, which is wonderfully clear, is located between the MPH and RPM meters.Nissan added this display to make it simpler for the driver to maintain their focus on the road rather than a smartphone or the center console display screen.The driver can quickly glance down and view the information they need by having incoming calls, text messages, 4WD torque distribution, navigation instructions, service warnings, and other information shown on the Advanced Drive Assist Display. Even better graphics are provided by the screen's tilt design and intuitive 3-D depth.Know more about Advanced Drive Assist Display Functions https://brainly.com/question/26008174
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Maximizing local profit or minimizing cost in a supply chain is best described as?
When a company engages in maximizing local profit or minimizing cost in a supply chain, this can best be described as local optimization.
What is local optimization?This refers to a when a company acts to gain competitive advantage in a local supply chain.
To do this, the company would need to maximize the profits it gets locally while minimizing the costs of running a supply chain.
When this happens, the company can be said to have achieved local optimization because they have found the optimal solution to getting more profit at less cost in the local area that they were focusing on.
In conclusion, this is local optimization.
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A program is being written by a team of programmers. One programmer is implementing a class called Employee; another programmer is writing code that will use the Employee class. Which of the following aspects of the public methods and fields of the Employee class does not need to be known by both programmers
The aspect that does not have to be known by the programmers would be How the methods are implemented.
What is a computer program?
This is the term that is used to refer to the sets of commands that are used to carry out special and specific functions on computers.
The both of them would not need to knwo how the methods are implemented.
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Mike jacobs is planning to lease an automobile. in an effort to minimize the price of the vehicle being leased, mike should compare the ____________ at different leasing companies.
Mike Jacobs is planning to lease an automobile. in an effort to minimize the price of the vehicle being leased, mike should compare the capitalized cost at different leasing companies.
Capitalized costs are costs that are added to the fixed asset cost base on the company's balance sheet. Capitalized costs are incurred for the construction or acquisition of property, plant and equipment. Capitalized costs are recognized over time through depreciation or amortization rather than being recognized as an expense in the period in which they are incurred.
Sum the direct costs, maintenance costs, and all gross interest for a loan for a specific period to get the final cost. Four. Subtract the final profit from the final cost to get the capitalized cost of a given transaction for a given time period.
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When manufacturing overhead costs are assigned to production in a process cost system, they are debited to.
When manufacturing overhead costs are assigned to production in a process cost system, they are debited to a work in process account.
What Is a Work-in-Progress (WIP)?
Production and supply-chain management terms for partially finished goods that are awaiting completion include "work-in-progress" (WIP). Raw materials, labor, and overhead expenses expended for goods that are in different phases of manufacturing are referred to as "work in progress," or WIP.
On the balance sheet, WIP is a part of the asset account for inventory. The finished goods account receives these costs after which they are ultimately passed to the cost of sales.
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