The term "performance indicator" as it relates to not-for-profit businesses is defined in FASB ASC 981-410-15-3 as:
"A measure of how a not-for-profit entity has performed during a period that is reported in the financial statements and that communicates something about the entity's financial condition, changes in financial condition, or cash flows. The performance indicator is based on an accounting principle, such as accounting principles generally accepted in the United States (US GAAP), and is presented in the financial statements in conformity with an accounting framework that is prescribed by an authoritative body, such as the Financial Accounting Standards Board (FASB)."
In the context of not-for-profit health-care entities, the performance indicator is an important measure of the entity's financial performance and condition, and it is used to communicate this information to stakeholders such as donors, patients, and regulators. By using the fair value option, not-for-profit health-care entities can choose to report unrealized gains and losses as part of their performance indicator, which can provide a more accurate picture of their financial performance and help to inform decision-making.
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Based on the information in the table, which BEST explains the relationship between Country A and Country B?
Answer:
Im going with b because i cant see the picture
Explanation:
Answer:Country B has an absolute advantage over country A
Explanation: I took it befo
Walmart's Dividend Payout Ratio for the year of 2018 Enter the answer in percentage format to one decimal place without the % sign -> 9.30 and not 9.3% .093)? To access WMT's financial statement
Walmart's Dividend Payout Ratio for the year 2018 is 62.006.
Dividend Payout Ratio(2018) = Dividends per share / Earnings per share
= 2.04 / 3.29=0.62
=62.006
The payout ratio is a financial metric used by businesses to measure the percentage of earnings that are paid out to shareholders in the form of dividends. The ratio is calculated by dividing the amount of dividends paid by the company by its earnings for a given period.
A high payout ratio may indicate that the company is distributing a significant portion of its earnings to shareholders, which could be attractive to income-seeking investors. However, it may also signal that the company is not reinvesting enough of its profits into the business for growth and future opportunities.
Conversely, a low payout ratio may suggest that the company is retaining more of its earnings for reinvestment in the business, which could lead to future growth potential. However, it may also indicate that the company is not returning enough value to its shareholders in the form of dividends.
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bryan houlberg expects his c corporation to generate a profit of $200000. what is bryans after tax cash flow
As per the given scenario, Bryan Houlberg expects his C corporation to generate a profit of $200000. We need to calculate Bryan's after-tax cash flow.
Determine the corporate tax rate that Bryan's C corporation will have to pay. Based on the given information, we can assume that Bryan's C corporation is a domestic corporation in the USA. The tax rate for domestic corporations depends on the income level.
The following table provides a summary of the federal income tax rates for domestic corporations in the USA. Income Level (Annual)Federal Tax Rate Less than $50,000 15% $50,000 to $75,000 25% $75,000 to $100,000 34% $100,000 to $335,000 39% $335,000 to $10,000,000 34% $10,000,000 to $15,000,000 35% $15,000,000 to $18,333,333 38% Over $18,333,333 35%
From the above table, we can see that the tax rate for Bryan's C corporation will be 34% as the expected profit is between $100,000 to $335,000. Calculate the tax amount The tax amount can be calculated by multiplying the profit by the tax rate. Tax amount = 200000 x 0.34 = $68,000
Calculate after-tax cash flow After-tax cash flow can be calculated by subtracting the tax amount from the profit. After-tax cash flow = Profit - Tax amount After-tax cash flow = 200000 - 68000 = $132,000Therefore, Bryan's after-tax cash flow is $132,000.
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buying things on credit was extremely rare before which year?
Prior to 1917, it was uncommon to purchase items on credit. As a result of the fact that it was never acceptable for lenders to impose interest rates that were high enough to generate a profit.
The term "purchase" means what exactly?
Cash or its equivalent is required to achieve something. To acquire real land by means other than descent, such as via labour, risk, or sacrifice, is to buy. d.
In order to reach the top deck, he purchased a ticket. A large portion of those shares were bought through brokers. There were some auto-related receipts among them. Opening the box of ties, she looked over her acquisition.
each and every product or service bought for resale.
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The allowance method is required by GAAP for financial reporting purposes. True/False
The allowance method is required by GAAP for financial reporting purposes are True.
What is the financial reporting?Financial reporting is the process of compiling and presenting financial information to stakeholders such as investors, creditors, and management. This information is used to assess the current and future performance of a company. Financial reports are typically prepared in accordance with generally accepted accounting principles (GAAP). Financial reports usually include the balance sheet, income statement, cash flow statement, and statement of changes in equity. These statements provide detailed information about a company’s financial position, performance, and cash flow. Financial reporting also includes the disclosure of information about management’s objectives, plans, and strategies.
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a dollar today is worth more than a dollar tomorrow if the interest rate is positive.
a. true b. false
Answer:
a. true
Explanation:
a dollar today is worth more than a dollar tomorrow if the interest rate is positive.
a. true
On December 31, 2020, Conchita Martinez Company signed a $1,000,000 note to Sauk City Bank. The market interest rate at that time was 12%. The stated interest rate on the note was 10%, payable annually. The note matures in 5 years. Unfortunately, because of lower sales, Conchita Martinez’s financial situation worsened. On December 31, 2022, Sauk City Bank determined that it was probable that the company would pay back only $600,000 of the principal at maturity. However, it was considered likely that interest would continue to be paid, based on the $1,000,000 loan.
1. Instructions: Complete the note amortization table
Date
Cash Received
Interest Revenue
Discount Amortization
Discount Balance
Carrying Value
2. Instructions: Provide the net realizable presentation of the notes receivable as it would appear on the December 31, 2022 balance sheet.
12/31/2022
This is based on the assumption that Conchita Martinez Company will not pay all of the principal amount of the note.
1. Here is the completed note amortization table:
| Date | Cash Received | Interest Revenue | Discount Amortization | Discount Balance | Carrying Value |
| Dec. 31, 2020 | -| $100,000| $60,000| $940,000 | $1,000,000 |
2. The net realizable value of the note receivable as it would appear on the December 31, 2022 balance sheet is $200,400, which is the discounted future cash flow that Sauk City Bank expects to receive from Conchita Martinez Company at maturity.
The carrying value of the note receivable on that date is $600,000, which is the face amount of the note less the unamortized discount of $399,600, or ($940,000 - $200,400 - $600,000). The net realizable value is used to indicate the current fair value of an asset on the balance sheet.
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Explain how you would handle an issue with social media in your company?
Answer:
I will handle it no matter what
Explanation:
I think the way I handle it will be different from others like First I need to see what the issue is like then I will handle it legally if it want a lawyer I have to get one if the issue want legal process I will done by the law of the country
The stock market represents small businesses. A. True B. False
I would say the answer is Falsr
Banks do not hold a lot of their assets in the form of cash mainly because of:
a. regulation.
b. the fear of being robbed.
c. the opportunity cost of holding cash, cash does not earn interest.
d. it can encourage employee theft.
Banks do not hold a lot of their assets in the form of cash mainly because of the opportunity cost of holding cash, cash does not earn interest. The correct option is C.
Opportunity costs are the possible advantages that a person, investor, or company forgoes while deciding between two options. It is necessary to weigh the advantages and disadvantages of each choice offered in order to correctly assess opportunity costs.
The interest that could have been made if the cash had been used to buy bonds instead is the opportunity cost of keeping any money balance.
Therefore, due to the opportunity cost of holding cash and cash does not earn interest banks does nor prefer to hold a lot of their assets in the form of cash .
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In the long run, increasing the national debt will cause which of these?
A) higher tax revenue
B) an increase in jobs
C) higher interest rates
D) an increase in production
QUESTION 3 / 10 What is the first step you should take when you want to open a savings account? A. Review the different savings account options that your bank offers. B. Make your initial deposit. C. Go to the bank and fill out an application. D. Present your photo ID to the bank representative.
Answer:
A. Review the different savings account options that your bank offers.
the financial leverage characteristic of long term debt results in
The financial leverage characteristic of long-term debt results in: a magnification of the company's return on equity (ROE).
Financial leverage refers to the use of borrowed funds, such as long-term debt, to finance a company's operations and investments. By using long-term debt, a company can increase its assets without raising additional equity capital, allowing it to generate higher returns for shareholders.
When a company uses long-term debt, it is leveraging its assets, meaning it is using borrowed funds to increase the potential return on equity. This is because the interest paid on the debt is typically lower than the return on investment (ROI) generated by the assets financed. As a result, the difference between the ROI and the interest expense contributes to higher returns for equity holders.
However, it is essential to note that financial leverage can also increase the risk for equity holders. If a company cannot generate a return on investment that is higher than the interest expense, it can lead to a decline in the company's financial performance and potentially result in bankruptcy.
In summary, the financial leverage characteristic of long-term debt results in a magnification of a company's return on equity by using borrowed funds to finance operations and investments. This can lead to higher returns for shareholders but also increases the risk for equity holders if the return on investment is not sufficient to cover the interest expense.
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1. What does it mean to set up an “automatic deposit” and why is this a good savings strategy?
Answer:
an automatic deposit will put a set amount of money away into savings without you having to do it that way you will not have to worry about it and won't be tempted to spend it instead of saving it. it's a good strategy because it eliminates that temptation and makes it so much easier to save without falling off track
Which level of government are Planning workers most likely to work for?
A) state
B) federal
C) local
D) international
The level of government is Planning workers most likely to work for local. Thus, the correct option is (C).
A single sovereign state's lowest levels of public administration are collectively referred to as "local government" in the United States.
When the word "government" is used in this context, it explicitly alludes to a level of bureaucracy that is geographically confined and has a set of responsibilities.
A variety of essential services for residents and companies in certain areas are handled by the local government.
Therefore, the correct option is "C".
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the is an important input to material requirements planning (mrp) applications that includes a list of all raw materials and subcomponent demands.
Master Production Schedule: The production schedule for all products that a company will produce over a set period of time. and Inventory Status File are important input to material requirements planning (mrp).
How material requirement planning works?
MRP works backward from a production plan for finished items to assist businesses and manufacturers determine what is required, how much is needed, and when it is needed.
Using MRP, a plan is transformed into a list of the components, raw materials, and subassemblies required to complete a project on time. MRP assists producers in understanding inventory needs while balancing supply and demand.
By entering information into the MRP scheme, managers may determine their requirement for labor and materials and increase the efficiency of their operations.
MRP enables businesses to have the right amount of inventory on hand so that producers may better match their output to changing demand.
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what is the difference between net sales and gross sales
Net sales are the sum of a company's total revenue less any reimbursements, allowances, plus discounts.
Calculating net sales is sometimes not immediately apparent from the outside. Frequently, they can be taken into consideration when determining top line revenues that are displayed on the income statement.
Unadjusted for manufacturing costs, gross sales are a measure of a company's entire revenues. In order to calculate gross sales, the total of all sale invoices or related revenue transactions is needed. On the other hand, operating expenses, tax expenses, and other expenditures are not included in gross sales; rather, they are deducted to get net sales.
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According to the graph above, if the price of coffee falls while the consumer is in equilibrium at point a, which of the following will occur?
a) The indifference curve shifts to the right
b) Consumer balance does not change.
c) The budget line shifts. to the right only on the horizontal axis.
d) The consumer can buy more shoes with all of his income.
if a company has 5 employees with annual salaries of $90,000, $60,000 ,$70,000 ,$90,000 and $20,000 respectively, what is the mean annual salary at the company?
Answer:
Mean annual salary = $66,000
Explanation:
Given the following data;
Number of employees = 5Employee's salaries = $90,000, $60,000 ,$70,000 ,$90,000 and $20,000.To find the mean annual salary at the company;
First of all, we would find the total amount of salaries.
Total amount = 90,000 + 60,000 + 70,000 + 90,000 + 20,000
Total amount = $330,000
Next, we would calculate the mean annual salary at the company;
\( Mean \; annual\; salary = \frac {Total \; salary}{Number \; of \; employees} \)
Substituting into the above formula, we have;
\( Mean \; annual\; salary = \frac {330,000}{5} \)
Mean annual salary = $66,000
Answer:
66,000
Explanation:
the life inventory method assumes that the cost of the latest units purchased is:
a) Discuss the 3 parameters used in measuring the quantity of money b) A small town producing only Rice and Fanta, sells 30 bags of rice and 70 bottles of Fanta in a given time period. A bag of rice costs 6000 Naira while a bottle of Fanta costs 200 Naira. i) Calculate the total naira exchanged in that time period
a) Discuss the 3 parameters used in measuring the quantity of money Money supply refers to the amount of money available in an economy at a given time. It is essential to regulate the money supply to ensure stability and growth. Three parameters used to measure the quantity of money are as follows:
1. M0 - It refers to the physical currency in circulation in an economy, including the currency in commercial banks and the central bank. It is also called the narrowest definition of money supply.2. M1 - It is the broader definition of money supply than M0.
M1 includes physical currency in circulation, demand deposits, and other deposits that can be easily converted into cash.3. M2 - M2 is the broadest measure of money supply and includes all components of M1 plus time deposits, savings deposits, and other deposits that have a maturity of less than two years. M2 provides a comprehensive view of the money supply in the economy.
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(ANSWERED) When should a human resources professional post a job internally?
close
A.
Internal postings are useful when competition for jobs is undesirable.
done
B.
Internal postings are used when existing employees have the right skills.
C.
It is not a good idea to post jobs internally because existing employees don't have new ideas.
D.
The law requires that all jobs be posted internally for 30 days.
ANSWER - B. Internal postings are used when existing employees have the right skills.
Explanation:
Internal postings are used when existing employees have the right skills.
drop the name of a person you want a follow back from on Instagram .
drop names and keep it going of the person of your choice and you get a follow back at the strike of midnight .
Answer:
addison rae lol because i need a bad bleep hahaha
Explanation:
Answer:
cardi b because I want to know how to get the Wap lol
1. Culture reigns supreme when it comes to an organization's capacity to properly implement strategy. It is important to not undervalue the role that culture plays in the successful execution of a strategy. Why is this statement relevant?
2. The success of any organization depends on the implementation of a plan and the achievement of the targeted results. Any approach cannot, however, be successfully implemented by a single person or even a small group of people. The implementation must be able to involve all of the company's employees. Organizational culture is the key in this.
3. The attitudes, viewpoints, traits, and qualities that all employees share make up an organization's culture. They are all aware that a fresh approach must be taken in order to attain greater organizational growth. Employees support the implementation of the strategy so that everyone benefits from it, not just the owners and top management. Therefore, it is important to consider the influence of culture when implementing any strategy.
This statement is relevant because culture plays a significant role in shaping the behavior, attitudes, and values of individuals within an organization. When implementing a strategy, the organization's culture can either facilitate or hinder its success.
This statement highlights the importance of involving all employees in the implementation of a strategy. Successful implementation requires collective effort, and organizational culture plays a crucial role in fostering a sense of ownership, collaboration, and engagement among employees. When the culture promotes open communication, teamwork, and a shared vision, it becomes easier to align individual efforts with the strategic objectives. Employees feel empowered, valued, and motivated to contribute their skills and knowledge towards the achievement of targeted results. This statement emphasizes that organizational culture encompasses the collective attitudes, viewpoints, and qualities of employees.
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Describe ways in which a verbal/linguistic learner prefers to learn.
Answer:
People with verbal-linguistic learning styles learn best when taught using spoken or written materials. They prefer activities that are based on language reasoning rather than abstract visual information. ... They usually enjoy written projects, speech and drama classes, debate, language classes, and journalism.
Explanation:
-Hope this helps!
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Which of the following is commonly associated with referent power?
Multiple Choice
position in the hierarchy
control of scarce resources
charisma
Charisma is commonly associated with referent power. Referent power is a type of power that is based on an individual's personal characteristics and the admiration, respect, and trust that they inspire in others.
Charisma is a personal quality that allows an individual to influence and persuade others by creating a strong emotional connection with them. Charismatic leaders are often seen as inspirational and are able to motivate their followers to achieve their goals.
This type of power is different from other types of power, such as coercive power, which is based on the ability to punish or reward others, or expert power, which is based on an individual's knowledge or expertise.
Charisma is a powerful tool for leaders who want to build strong relationships with their followers and create a positive organizational culture. In order to be effective, leaders must be able to inspire and motivate their followers, and charisma is one of the key traits that can help them do so.
Therefore, having charisma is a common trait associated with referent power.
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isabella’s landlord has included a clause in the rental contract that makes it possible for him to increase isabella’s monthly rent if taxes on the property go up. which clause was included in the contract?
Answer:
Escalator clause
Explanation:
baldwin has a new design for their product best next round that can reduce their material cost of producing units from $8.14 to $7.32. baldwin passes on half of all cost savings by cutting the current price to customers. for simplicity: - use current labor costs of $4.02 - assume all period costs as reported on baldwin's income statement (annual rpt pg 2) will remain the same. determine how many units (000) of product best would need to be sold next round to break even on the product.
The unit of product that best would need to be sold next round to break even on the product is 980 units.
How to calculate the breakeven?From the information, Baldwin has a new design for their product best next round that can reduce their material cost of producing units from $8.14 to $7.32.
The following can be deduced:
Sales per unit = $19
Less: Direct cost = $7.32
Direct labor = $4.14
Contribution margin = $7.54
Fixed cost = $7459
The breakeven point in unit will be:
= Fixed cost / Contribution margin
= $7459 / $7.54
= 989
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Currently the firm has a fixed total capital of $10, 000,000, which is made up of 20 percent debt and 80 percent equity. The firm has 100,000 outstanding ordinary shares and no preference shares. Although Theo feels that the firm’s current policy of paying out 60 percent of each year’s earnings in dividends is appropriate, he believes that the current capital structure may lack adequate financial leverage. In order to evaluate the firm’s capital structure, Theo is considering three alternative capital structures – A (30 percent debt ratio), B (50 percent debt ratio), and C (60 percent debt ratio). The interest rate on current debt is 10 percent and is believed to remain the same up to a borrowing limit of $1,000,000. Theo expects the firm’s current earnings before interest and taxes (EBIT) to remain at $1,200,000. The firm expects to have $200,000 of retained earnings available in the coming year. The firm has a tax rate of 40 percent. In assessing the cost of capital, Theo has the following information which has been compiled about the company’s current costs of two sources of capital: Exhibit 1 Source of capital Range of new financing Cost Long-term debt $0 to $1,000,000 10% $1,000,001 and above 11% Common stock equity $0 to $2,000,000 13% $2,000,001 and above 14% Retained earnings 12% 2 Exhibit 2 NAMIB MILLS Balance Sheet Assets 2017 2018 2019 Cash……………………………………………… $20,000 $30,000 $20,000 Marketable securities………………………… 30,000 35,000 50,000 Accounts receivable……………………………… 150,000 230,000 330,000 Inventory…………………………………… 250,000 285,000 325,000 Total Current Assets……………………………… 450,000 580,000 725,000 Net Plant and equipment…………………………… 550,000 720,000 1,169,000 Total Assets……………………………………….. $1,000,000 $1,300,000 $1,894,000 Liabilities & Equity Accounts payable……………………………. $100,000 $225,000 $200,000 Notes payable (bank)……………………………… 100,000 100,000 300,000 Total Current liabilities…………………………… 200,000 325,000 500,000 Long-term liabilities…………………………… 250,000 331,120 550,740 Total liabilities……………………………………… 450,000 656,120 1,050,740 Common stock ($10 par)…………………… 400,000 400,000 460,000 Capital paid in excess of par………………. 50,000 50,000 80,000 Retained earnings………………………………… 100,000 193,880 303,260 Total stockholders’ equity…………………………….. 550,000 643,880 843,260 Total liabilities and stockholders’equity……………… $1,000,000 $1,300,000 $1,894,000 Required: Question 1 (30 marks) (a) How much interest will be paid on debt in the proposed capital structures?
To calculate the interest paid on debt in the proposed capital structures, we need to determine the amount of debt in each structure and multiply it by the corresponding interest rate. The correct retort is A: $300,000,
B: $500,000,C: $600,000.
In capital structure A (30% debt ratio), the total capital is $10,000,000. Therefore, the amount of debt would be 30% of $10,000,000, which is $3,000,000. The interest rate on this debt is 10%.
So, the interest paid on debt in capital structure A would be $3,000,000 * 10% = $300,000.
In capital structure B (50% debt ratio), the amount of debt would be 50% of $10,000,000, which is $5,000,000. The interest rate on this debt is also 10%.
Therefore, the interest paid on debt in capital structure B would be $5,000,000 * 10% = $500,000.
In capital structure C (60% debt ratio), the amount of debt would be 60% of $10,000,000, which is $6,000,000. The interest rate on this debt is 10%.
Thus, the interest paid on debt in capital structure C would be $6,000,000 * 10% = $600,000.
The interest paid on debt in the proposed capital structures would be:
Capital structure A: $300,000
Capital structure B: $500,000
Capital structure C: $600,000.
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Match the examples with the types of goods.
To match them, click the example, and then click the type of good.
Unsought good
Omar buys a snack bag of chips that he noticed while
waiting in line at the store.
Joaquin pays for renters' insurance so that he will get
paid if his belongings are destroyed in an accident or
burglary
Convenience
impulse good
Jamie goes to the store to buy toothpaste.
Convenience
staple good
Wanda reads reviews of different video cameras to
decide what brand she wants, and then chooses the
store with the lowest price on that item.
Shopping good
Adriana only buys doughnuts from her favorite local
doughnut shop.
Specialty good
Answer:
Omar buys a snack pack of chips that he noticed while in line at the store - Convenience impulse good. Convenience impulse good are good which entices the consumer which leads to he making purchase without researching or thinking.
Joaquin pays for renters' insurance so that he will get paid if his belongings are destroyed in accident or burglary - Unsought good. Unsought good are goods that the consumer has no prior knowledge on and usually purchased out of fear.
Jamie goes to the store to buy toothpaste - Convenience staple good. Convenience staple good are goods regularly consumed.
Wanda reads review of different video cameras to decide what brand she wants, and then chooses the store with the lowest price on that item - Shopping good. Shopping good are goods purchased after consumer had compared its prices, quality in different store.
Adriana only buys doughnuts from her favorite local doughnut shop - Specialty good. Specialty good are goods which specific characteristics and benefit such that consumer has a reason for purchasing it.