The deferred tax liability or asset to be reported in the balance sheet is a deferred tax liability of $44 million, based on the calculation using the total temporary difference and the enacted tax rate of 25%.
Based on the information provided, the deferred tax asset or liability to be reported in the balance sheet can be calculated as follows:
1. Calculate the temporary difference for 2021:
Temporary difference = Pretax accounting income - Taxable income
Temporary difference = $460 - $388
Temporary difference = $72 million
2. Calculate the total temporary difference at the end of 2021:
Total temporary difference = Cumulative temporary difference + Temporary difference for 2021
Total temporary difference = $104 + $72
Total temporary difference = $176 million
3. Calculate the deferred tax liability or asset:
Deferred tax liability/asset = Total temporary difference x Enacted tax rate
Deferred tax liability/asset = $176 million x 25%
Deferred tax liability/asset = $44 million
Therefore, the deferred tax liability or asset to be reported in the balance sheet is $44 million.
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Discussion 1
In Lesson 1 and Lesson 2, you learned that price elasticities of
demand and supply are important for understanding the response of
consumers and producers to changing demand and supply co
Lesson 1 and Lesson 2 indeed emphasized the significance of price elasticities of demand and supply in analyzing the reactions of consumers and producers to fluctuations in demand and supply conditions.
Price elasticity of demand measures the responsiveness of the quantity demanded to changes in the price of a product. It indicates how sensitive consumers are to price changes. If demand is elastic, a small change in price will result in a relatively large change in quantity demanded. On the other hand, if demand is inelastic, quantity demanded will change minimally in response to price variations.
Understanding the price elasticity of demand helps businesses determine the potential impact of price changes on their sales revenue. For example, if demand is elastic, a price decrease may lead to a substantial increase in quantity demanded, thereby boosting total revenue. Conversely, a price increase in elastic demand may result in a significant decline in quantity demanded and lower revenue.
Price elasticity of supply, on the other hand, measures the responsiveness of the quantity supplied to changes in the price of a product. It indicates how sensitive producers are to price changes. If supply is elastic, a small change in price will cause a relatively large change in quantity supplied. In the case of inelastic supply, quantity supplied will change minimally in response to price fluctuations.
Understanding the price elasticity of supply helps businesses assess their ability to respond to changes in demand. If supply is elastic, producers can increase output significantly when prices rise, which helps stabilize prices. In contrast, if supply is inelastic, producers may struggle to increase output, resulting in price spikes during periods of increased demand.
Overall, price elasticities of demand and supply provide crucial insights into the dynamics of markets and help businesses make informed decisions about pricing, production levels, and market strategies.
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What type of business is formed with the primary purpose of serving its user- members? O A. Partnership O B. Corporation O C. Sole proprietorship O D. Cooperative
Answer:
A social enterprise is a business with social objectives that serve its primary purpose.
Explanation:
Answer:
cooperative
Explanation:
just took it
fernando is mapping out his time using the 3-step process to complete his business project on marketing to millennials. which stage in the 3-step process should he dedicate the majority of his time to? a. writing b. planning c. perfecting d. all three steps should use equal time.
B) fernando is mapping out his time using the 3-step process to complete his business project on marketing to millennials. the 3-step process should he dedicate the majority of his time to planning.
There are typically three fundamental processes involved in writing a letter's content:
Step 1:Planning : Determine your reader's identity, decide what information you want them to know first (your statement of purpose), decide what other information they should know, and decide whether or not you want them to take action.
Step 2: Writing: a. Create an outline that enumerates the key points and facts that each paragraph will support. b. Utilize your outline to draft the initial version of your letter.
3rd step: editing : Edit your letter to ensure that it is clear, contains all required details, and presents your thoughts logically. b. Make any necessary adjustments. b. Check your letter one again for spelling, grammar, and punctuation errors. d. Make any adjustments required.
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Products within the production
machining technology industry are
made by which of the following?
A. A computer program
B. On an assembly line
C. By hand
Answer:
a computer program I think
john had a lot of medical bills over the course of a year. his total bill was 5600. his insurance company would not post any of his bill until he paid 500. this is called a
Until he paid 500, his insurer would not publish any of his bill. It is known as a deductible.
The term "deductible" means what exactly?The deductible in an insurance contract is the sum that must be paid out of cash by the policyholder before the insurance company will cover any costs.
In common parlance, the term "deductible" may be used to refer to any one of a number of clause types that insurance firms employ to establish a payment threshold for policies.
The deductible is the sum that a policyholder must pay out of pocket before the insurance provider begins to make payments. In other terms, the insurance provider is only required to pay a claim when the amount is greater than the deductible.
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Question 2 of 10
Standards of behavior that govern how individuals and companies act are
called
A. morals
B. codes
C. ethics
D. behaviors
Answer:
C.
Explanation:
The term used to define standards of behavior that governs individual's and companies conduct is ethics.
The term ethics is derived from the Greek word ethos, meaning, way of living. Ethics comes under the rubric of philosophy and is related to the subject of human conduct, especially concerning the actions of humans towards the society.
Ethics are those moral principles in which the conduct of companies and human behaviors are anchored.
Therefore, the correct answer is option C.
If the price elasticity of demand for a product is 3.6,
this means that quantity demanded will increase by
for each
decrease in price, ceteris paribus.
A. 3.6 percent; 1 percent
BO 1 unit; $3.60
CO 1 percent; 3.6 percent
DO 3.6 units; $1
A price elasticity of demand of 3.6 means that for each 1 percent decrease in price, the quantity demanded will increase by 3.6 percent, assuming all other factors remain constant.
The price elasticity of demand measures how sensitive the quantity demanded of a product is to changes in its price. In this case, a price elasticity of demand of 3.6 means that for each 1 percent decrease in price, the quantity demanded will increase by 3.6 percent, ceteris paribus.
To illustrate this, let's consider a hypothetical scenario: if the price of a product decreases by 1 percent, the quantity demanded will increase by 3.6 percent. For example, if the initial price is $100 and the quantity demanded is 100 units, a 1 percent decrease in price to $99 would result in a 3.6 percent increase in quantity demanded to approximately 103.6 units.
It's important to note that the price elasticity of demand can be different for different products. A price elasticity greater than 1 indicates that the demand is elastic, meaning that changes in price have a relatively larger impact on quantity demanded. On the other hand, a price elasticity less than 1 indicates that the demand is inelastic, meaning that changes in price have a relatively smaller impact on quantity demanded.
In summary, a price elasticity of demand of 3.6 means that for each 1 percent decrease in price, the quantity demanded will increase by 3.6 percent, assuming all other factors remain constant.
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Which type of learner would benefit most from using all their senses in learning?
Taking a physically active role, kinesthetic learners are hands-on and thrive when engaging all of their senses during path work. these inexperienced persons tend to work well in scientific research because of the palms-on lab thing of the path.
Kinesthetic learners use body movement and interact with their environments when learning. To higher apprehend something, they need to touch or feel it; for this reason, sensible statistics is generally desired over theoretical concepts. A kinesthetic studying revel in can be that of getting to know how to skate.
Auditory learning means that a pupil learns maximum effectively by using listening. They might opt for listening to a lecture over reading a textbook or hearing the commands for a project instead of figuring it out hands-on.
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interdependency between carious segments of the hospitality industry means
The interdependency between various segments of the hospitality industry refers to their interconnectedness and reliance on one another for the smooth operation and success of the industry as a whole. This interconnectedness ensures smooth operations, customer satisfaction, and overall success in the hospitality industry.
For example, hotels rely on restaurants for food and beverage services, while restaurants rely on hotels for accommodations and guest referrals. Similarly, attractions and events rely on hotels for lodging and transportation services. The various segments of the hospitality industry are interdependent on each other to provide a seamless and memorable guest experience. In the hospitality industry, various segments include accommodations (hotels, motels), food and beverage (restaurants, bars), travel and tourism (travel agencies, tour operators), and event management (conferences, weddings).
These segments depend on each other in several ways. For example, a hotel relies on food and beverage services to provide meals for guests, while a travel agency may partner with hotels and tour operators to create attractive travel packages. In turn, event management companies may require accommodations and catering services for their events.
The interdependency between various segments of the hospitality industry means that they work together and rely on each other for mutual success and a seamless customer experience.
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Describe how the Management, Entrepreneurship, & Technology Program in Engineering and Business at UC Berkeley will help you to achieve your goals. Share with us the world you come from (for example, your family, school, community, city, or town). What unique experiences from your world motivated you to apply to our program?
M.E.T. is a program designed for students who desire to work at the crossroads of engineering and business. It is a chance to get two Bachelors of Science degrees.
What is M.E.T.?M.E.T. is for those who want to tackle huge issues and have a solid foundation in math, physics, and the liberal arts. M.E.T. tests your intellectual curiosity as well as your can-do attitude. It is probably previously participated in honors college and advanced placement courses.
It makes the student understand what it takes to fight hard and succeed. M.E.T. takes it a step further by allowing you to put your skills to the test in real-world scenarios.
M.E.T. is a collection of incredibly hardworking and ambitious individuals that have joined forces with an outstanding business network. An individual wants to make something or join a business, and one of the things that drew me to the program was the opportunity to meet and learn from all of these outstanding entrepreneurs who have done precisely what an individual wants to accomplish.
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claton industries has revenues of $128,000 for 2020. their operating expenses are $80,000, and the income tax is $12,000. what is the net income for this company? $48,000 $36,000 $220,000 $196,000
The net income for Claton Industries for 2020 is $36,000. Therefore, the correct option is option 2.
Net income is the amount made by the business after deducting costs, allowances and taxes. To calculate the net income for Claton Industries, we need to consider their revenues, operating expenses, and income tax. It is given that revenue = $128,000, operating expenses = $80,000, and income tax = $12,000.
In order to calculate the net income follow these steps:1. Start with the revenues: $128,000
2. Subtract the operating expenses: $128,000 - $80,000 = $48,000
3. Subtract the income tax: $48,000 - $12,000 = $36,000
Hence, the net income is $36,000 which corresponds to option 2.
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To be successful, an entrepreneur must be willing to invest money, considerable effort, and .
The answer is time, because they assume a key role in Economy.
describe briefly the procedures followed by the lessee to account for a finance lease.
When a lessee enters into a finance lease, they must follow certain procedures to account for the transaction.
Firstly, they must recognize the leased asset as well as the lease liability in their balance sheet. The leased asset is then depreciated over its useful life, while the lease liability is amortized over the lease term.
The lessee must also calculate the interest expense using the effective interest method. Any initial direct costs associated with the lease must be deferred and amortized over the lease term.
Finally, the lessee must also disclose certain information in their financial statements, such as the future lease payments, the interest rate implicit in the lease, and the leased asset's nature and value.
These procedures ensure that the lessee accurately reflects the impact of the finance lease on their financial statements
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1) What is the correct definition of a financial plan?
A) a quarterly earnings statement
B) a way of organizing finances
C) a diversified account portfolio
D) a list of assets and debts
A tax that takes a higher percentage of income from people with lower
incomes is a
A. progressive tax
B. deductive tax
C. dependent tax
D. regressive tax
A regressive tax is a tax that takes a higher percentage of income from people with lower incomes. Hence, option D is correct.
What is regressive tax?When the overall tax burden drops as income increases, the tax is said to be regressive. While middle- and high-income taxpayers suffer a proportionally smaller part of the tax burden, low-income taxpayers bear a disproportionately large share.
Every taxpayer, regardless of economic level, pays the same amount of money, a regressive tax may initially seem to be a fair method of taxing residents. A closer analysis reveals that such a tax results in lower-income persons paying a bigger percentage of their income than do wealthy ones.
Thus, option D is correct.
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Taking notes is likely to increase your
A. Enunciation
B. Focus
C. Speaking ability
D. Logic
Answer:
A. Enunciation
Explanation:
Answer:
A
Explanation:
Which best describes a tsunami?
large powerful wave caused by an earthquake
when the waves hit the shore at an angle and transport sand
alternating rise and fall of the ocean
an irregular climate event caused by ocean currents in the Pacific Ocean
Answer:
A. a large powerful wave caused by an earthquake
Explanation:
A tsunami is a series of extremely long waves caused by a large and sudden displacement of the ocean, usually the result of an earthquake below or near the ocean floor. This force creates waves that radiate outward in all directions away from their source, sometimes crossing entire ocean basins.
A tsunami is best described as a large powerful wave caused by an earthquake.
What is a tsunami?Tsunamis are usually caused by earthquakes or volcanic eruptions. A tsunami is when there is a powerful wave that orgingates from a water body It causes displacement of a large body of water.
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Rubinstein is a manufacturer in Swizland, a country which utilises the dollar currency. Lowenstein is a leasing firm in Swizland. Rubinstein intends to substitute an important machine in its firm and is initially considering the following 2 methods: Option 1 - buy the machine, financed by a 5-year debt. Option 2 - lease the machine from Rubinstein on a 5-year operating lease. The machine and its running costs The machine possesses a lifespan of around 11 years. However, Rubinstein is aware that there is fierce competition in the industry and the machine may be obsolete in 5 years' time. It would cost Rubinstein $6,000 to purchase the machine but Lowenstein has higher buying power and can purchase the machine for $5,000. Running costs of the machine are predicted to be $70 from Year 1 to 3 and $110 from year 4 to 5 , surfacing at the end of the year. Option 1 - acquisition paid by a 5-year term debt. $ rate of borrowing between commercial banks in Swizland are now 6.5% per annum. Rubinstein can borrow at this rate and include a margin of 1.8%. This rate is expected to remain unchanged for the 5 -year duration. It is predicted that the machine has a resale value of $3,000 at the end of 5 years. Option 2-5-year operating lease Based upon the operating lease, Lowenstein would be liable for the machine's running costs and will charge Rubinstein $950 per year for rental lease payments in advance for 5 years. Lowenstein knows that Rubinstein wants to lease rather than acquire the machine and wants to capitalise on this position by hiking up the operating lease rentals. On the other hand, it does not want to lose Rubinstein's business and seeks advice on the maximum lease rental that Rubinstein is willing to pay. Regulations related to taxes Swizland's regulations related to taxes provides tax depreciation allowances for the purchaser at 10% per year based upon a reducing balance technique. Depreciation is 35% per year based upon the same technique. The corporate tax rate is 40% and taxes are charged at the end of each year and be paid one year later. Option 3 - production manager's late proposal During the assessment process for option 1 and 2 , another lease was suggested as an option. This is referred to as Option 3. No figures are available currently to allow an assessment to be conducted for this option. The feature of this option 3 will be a 5-year lease with a renewal option at the end of the 5 -year term for an additional 5 -year term at insignificant rental cost. Rubinstein will be liable for the machine's running costs. Required (a) Utilise incremental cash flow analysis with consideration of time value of money to assess and compare the cost to Rubinstein of each options 1 and 2 . () (b) Inform Lowenstein on the maximum rental lease payment that Rubinstein could tolerate under Option 2.
By conducting the financially feasiblity analysis, Lowenstein can determine the highest rental amount that Rubinstein would be willing to pay while still finding Option 2 financially feasible.
(a) To assess and compare the cost to Rubinstein of Options 1 and 2, we need to analyze the incremental cash flows associated with each option. The incremental cash flow analysis takes into account the time value of money by discounting the cash flows to their present values.
Option 1: Acquisition with Debt Financing
1. Initial Cash Outflow: Purchase cost of the machine
Year 0: -$6,000 (Rubinstein's cost)
2. Annual Cash Inflows:
Year 1 to Year 3: $70 (running costs)
Year 4 to Year 5: $110 (running costs)
Year 5: Resale value of the machine ($3,000)
3. Annual Cash Outflows:
Year 1 to Year 5: Principal and interest payments on the debt
Calculate the present value of each cash flow using the appropriate discount rate (6.5% + 1.8% = 8.3%) and sum them up to get the net present value (NPV) of Option 1.
Option 2: 5-Year Operating Lease
1. Annual Cash Outflows: Lease rental payments
Year 1 to Year 5: -$950 (paid in advance)
Calculate the present value of each cash outflow using the appropriate discount rate (6.5%) and sum them up to get the net present value (NPV) of Option 2.
Compare the NPVs of Option 1 and Option 2. The option with the higher NPV would be the more cost-effective choice for Rubinstein.
(b) To determine the maximum rental lease payment that Rubinstein could tolerate under Option 2, we can perform a sensitivity analysis by calculating the NPV of Option 2 for different lease rental amounts.
Start with a reasonable rental amount, such as $1,000 per year, and calculate the NPV using the same discount rate (6.5%). If the NPV is positive, indicating that the option is favorable, gradually decrease the rental amount until the NPV becomes zero or slightly negative. This would represent the maximum lease rental payment that Rubinstein could tolerate under Option 2.
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CVS's issuance of corporate bonds will have what impact on its earnings per share on the date the bonds are issued? Earnings per share will increase. O Earnings per share will decrease. O Earnings per share will not change, O None of the above.
CVS's issuance of corporate bonds will have no impact on its earnings per share on the date the bonds are issued. Option c. "Earnings per share will not change" is correct
CVS's issuance of corporate bonds will not have an impact on its earnings per share on the date the bonds are issued. Earnings per share (EPS) is calculated by dividing the net earnings of a company by the number of outstanding shares. The issuance of corporate bonds does not directly affect the net earnings of the company.
When a company issues bonds, it is essentially borrowing money from investors. The interest payments on the bonds are recorded as an expense in the income statement, which reduces the net earnings. However, this reduction in net earnings is offset by the increase in the number of shares outstanding, as the company receives funds from the bond issuance.
Since the net earnings decrease proportionally to the increase in the number of shares outstanding, the overall impact on the earnings per share is neutral. Therefore, the correct answer is that the issuance of corporate bonds by CVS will not change its earnings per share.
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Write the 3 steps in legalizing a business (explain it briefly)
STEP 1:
STEP 2:
STEP 3:
Answer:
The 3 types of business entities that are most common are the sole proprietorship, limited liability company (LLC), and corporation. Each has their own distinct advantages and disadvantages, depending on what you and your business need.
Explanation:
Some of these crucial legal formalities that entrepreneurs in India should be aware of before setting up a business venture are:
1) Deciding on a business name. ...
2) Creation of a founder's agreement. ...
3) Acquire all the legal licenses and registrations. ...
4) Be acquainted with the relevant tax regime and accounting norms.
Does the state of the US economy have an effect on local businesses started by entrepreneurs? Please explain your answer.
The state of the United States' economy has an effect on local businesses that are started by entrepreneurs as it determines the amount of sales that the local business would make.
How does the U.S. economy affect local businesses?The state of the U.S. economy determines the income level of the average person in America. If the economy is doing well, then people generally have more income than if the economy is performing poorly.
When the economy is doing well and people have more income, they will be able to buy more goods and services from businesses including the local businesses established by entrepreneurs. If the reverse is the case, then local businesses would generally suffer when the economy is bad and people have less income.
There are also local businesses that see their income increase when the economy is doing poorly for instance, financial planners and health care.
In conclusion, local businesses started by entrepreneurs get affected by the state of the U.S. economy.
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What is the advantage of using a job scout? personal finance
Businesses use firewalls to protect their networks from internal threats.
O True
False
ABC Company supplies ink cartridges for printers on the aftermarket (i. E. They sell replacement cartridges). The demand for the cartridge is 400 units per week, with a standard deviation of demand of 30 units per day. The holding cost of the cartridge is $3/unit/year while the ordering cost is $190/order. The company works for 50 weeks per year at 5 days per week. The desired service level for this part is 99%, it takes 5 days to get it from the supplier. The company is investigating the possibility of implementing a continuous review (EOQ) inventory system. Assume that you found the economic order quantity is 1400 units. How many times on average would you need to place an order for ink cartridges next year (rounded up to nearest whole number)
By implementing a continuous review (EOQ) inventory system with an EOQ of 1,400 units, ABC Company should place 15 orders for ink cartridges next year.
What is an EOQ inventory system?An EOQ (Economic Ordering Quantity) inventory system is an inventory management technique that ensures:
Efficient inventory management decisions.The optimal amount of inventory is ordered.Annual demands are met.Holding and ordering costs are minimized.Thus, by implementing a continuous review (EOQ) inventory system with an EOQ of 1,400 units, ABC Company should place 15 orders for ink cartridges next year.
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Which of the following is an example of typosquatting? Group of answer choices A start-up investment company assumes the online identity of Arman & Company, a well-established investment company, in social networking platforms for the purposes of acquiring its brand equity. An environmental support group creates a spoof of the advertisement of a popular beverage company, highlighting its degradation of the environment by releasing waste products into the water bodies near its bottling plant. A person registers a domain name, Tucson Multispecialty Clinic, which is the name of a popular multispecialty clinic hoping to resell it to the clinic at an exorbitant profit. A person registers the domain name "currentaffairs.net" to take advantage of the huge popularity of the e-newspaper currentaffairs.org to divert traffic to his webpage and make money by selling advertising space.
Answer:
An environmental support group creates a spoof of the advertisement of a popular beverage company, highlighting its degradation of the environment by releasing waste products into the water bodies near its bottling plant.
Explanation:
An example of typosquatting is an environmental support group creates a spoof of the advertisement of a popular beverage company, highlighting its degradation of the environment by releasing waste products into the water bodies near its bottling plant.
synergy national bank issued a conventional loan that is eligible for purchase by fannie mae. when fannie mae purchases the loan, what will synergy national bank receive in return?
Synergy national bank issued a conventional loan that is eligible for purchase by Fannie Mae. When Fannie Mae purchase's the loan, what will Synergy national bank receive in return collect the fee's
Does Fannie Mae have anything to do with a conventional loan?A conventional mortgage loan is a "conforming" loan, which basically means it complies with Fannie Mae or Freddie Mac's standards. Mortgages are bought from lenders by government-sponsored companies Fannie Mae and Freddie Mac, who then sell them to investors.
To whom are loans sold to Fannie Mae?Fannie Mae is a GSE that buys mortgage loans from smaller banks or credit unions and backs or guarantees them on the mortgage market for borrowers with low to middle incomes.
Where can I locate any credits offered by the seller under the loan estimate?A: The Loan Estimate discloses seller credits as follows: The Calculating Cash to Close table includes information on general seller credits.
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which of the following would shift the labor supply curve? demand increases for the output produced by workers. the government increases its provision of childcare services. technological advancement increases worker productivity. there is more effective management at companies.
The shift in the labor supply curve comes when D. The government increases its provision of childcare services.
What is a labor supply curve?The labor supply curve illustrates the number of hours that workers would be willing to put in at various pay rates. In general, employees will be willing to work greater hours the better their pay is. The labor supply curve moves to the right as the labor supply grows. It will move to the left if it declines.
There are various factors that cause the labor supply curve to shift left or right:
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Should citizens participating in
criminal trials should have some requirements such as someone who
has a degree? Or someone who makes at least $20,000 per year? Why
or why not?
Citizens participating in criminal trials should not be required to have a degree or make a certain amount of money per year. This is because such requirements would create inequalities in the justice system and violate the principle of equal protection under the law that is enshrined in the US Constitution.
First, requiring citizens to have a degree in order to participate in criminal trials would discriminate against those who cannot afford higher education. This would create an unfair advantage for those who are more affluent and better-educated, and it would prevent many people from serving on juries or as witnesses.
Secondly, requiring citizens to make a certain amount of money per year would also create inequalities. Poorer citizens would be excluded from participating in criminal trials, which would violate their rights to equal protection under the law. Moreover, wealth is not necessarily a measure of a person's ability to serve as a juror or a witness. A person's income level does not necessarily correlate with their intelligence, education, or integrity
.In conclusion,citizens should not be required to have a degree or make a certain amount of money per year in order to participate in criminal trials. Doing so would violate the principle of equal protection under the law, create inequalities, and prevent many people from participating in the justice system.
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Any of the following could be considered business equipment except:
A. buildings
B. machines
C. tools
D. vehicles
Answer:
buildings
Explanation:
because they aren't equipment