What is responsibility accounting? why should uncontrollable costs be excluded from performance reports prepared in accordance with responsibility accounting?
Answers
The phrase "responsibility accounting" refers to an accounting framework that gathers, condenses, and presents financial information on each manager's duties. A system for tracking responsibility offers data on each manager's revenue and spending items that are under their direct control (authority to influence).
What is responsibility accounting?
The objects within the responsible manager's authority are listed in a responsibility accounting report. Accountants should distinguish between controllable and uncontrollable things when they are both present in the report. An essential part of responsibility accounting and reporting is the identification of controllable things.Controllable costs and non-controllable expenses are two categories in which costs are gathered and reported. The former are those that the management (head) of the responsibility center can alter. He possesses power to control an item's quantity, price, or both through administrative action. Naturally, uncontrollable costs are those that the manager is unable to raise or lower over the course of a certain period of time. However, these can be altered at levels of management authority above. Costs of direct labor, raw materials, and operating supplies may typically be controlled. Rental fees, depreciation, and equipment insurance are examples of fixed costs that are unavoidable.Any costs that are beyond their control are not their responsibility. Uncontrollable expenses are thus not included in the performance report.To learn more about responsibility accounting visit:https://brainly.com/question/14316146
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Related Questions
influences of Business environment,
Answers
Factors that Influence the business environment are :
Economic environmentSocial environmentTechnological environmentPolitical environmentLegal environment
The business environment means the total of all the individuals, and institutions that could affect the working of the business firm.
Importance of business environment:
Business environments help the firm to prepare itself for every possible obstruction or hindrance that can affect the functioning of the firm.It also helps the firm to adjust to frequent changes.The economic environment is all the things that create an economic impact on the firm.
The social environment is all the traditions and customs of the society that creates an impact on the firm.
The technological environment is all the impact on the firm caused due to new technology and upgradations.
The political environment is the conditions and behavior that the elected representatives hold toward the business
The legal environment is entirely based on the rules and legislation of the authorities.
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Primare Corporation has provided the following data concerning last month’s manufacturing operations. Purchases of raw materials $ 32,000 Indirect materials included in manufacturing overhead $ 4,680 Direct labor $ 59,300 Manufacturing overhead applied to work in process $ 87,100 Underapplied overhead $ 4,100 Inventories Beginning Ending Raw materials $ 11,200 $ 20,000 Work in process $ 56,000 $ 68,500 Finished goods $ 34,900 $ 43,700 Required: 1. Prepare a schedule of cost of goods manufactured for the month. 2. Prepare a schedule of cost of goods sold for the month. Assume the underapplied or overapplied overhead is closed to Cost of Goods Sold.
Answers
Answer and Explanation:
1. The Preparation of schedule of cost of goods manufactured for the month is prepared below:-
Primare Corporation
Schedule of Cost of Goods manufactured
Particulars Amount
Direct Materials:
Beginning Raw Material $11,200
Add: Raw Material purchases
during the month $32,000
Total Raw Material available $43,200
Less: Ending Raw material $20,000
Raw Material used in production $23,200
Less: Indirect Material included in
manufacturing Overhead $4,680 $18,520
Add: Direct labor $59,300
Add: Manufacturing overhead
applied to work in process $87,100
Total Manufacturing Costs $164,920
Add: Beginning Work In Process $56,000
Less: Ending Work in Process $68,500
Cost of Goods manufactured $152,420
2. The Preparation of schedule of cost of goods sold for the month is prepared below:-
Primare Corporation
Schedule of Cost of Goods Sold
Particulars Amount
Beginning finished Goods Inventory $34,900
Add: Cost of Goods Manufactured $152,420
Goods available for sale $187,320
Less: Finished Goods Inventory, Ending $43,700
Unadjusted cost of goods sold $143,620
Add: Under-applied Overhead $4,100
Cost of Goods Sold adjusted $147,720
(Under-applied overhead refers that there was less overhead applied that is Actual overheads are more than the overhead applied, thus adding to the cost of the goods sold)
Provision of unexpired risk in case of Marine Insurance is
Answers
The provision of unexpired risk in marine insurance refers to the coverage provided for the remaining period of an insurance policy that has not yet expired.
In marine insurance, when a policyholder cancels an insurance policy before its expiration date, the insurance company may provide a refund for the remaining period of the policy. This refund is known as the provision of unexpired risk. It ensures that the policyholder is not charged for the period during which the policy is no longer in effect.
The amount refunded is typically calculated based on the unused portion of the premium, considering the remaining time left on the policy. This provision helps to ensure fairness and adjust the premium cost according to the actual coverage period.
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Which is the best definition of insurance:
A. Insurance lets you pay your bills.
B. Insurance lets you pay a little for protection you might need.
C. Insurance is an expensive way to pay your bills.
D. Insurance costs a lot, but doesn’t pay for much.
Answers
Answer:
I'm trying to decide between B and D, but I think it's D
Explanation:
Insurance does cost a lot, but it's so you have a bit more protection if something happens.
For example:
Let's say you get into a car accident, and you need to stay in the hospital to recover, because you broke a bone, and afterward, you need a prescription of pain medicine. Insurance would pay for your hospital stay I believe, and also pay for part of your prescription. But it costs a lot of money, and your prescription might be really expensive, and there might have been something with your hospital stay that insurance didn't pay for. So basically, Insurance costs a lot, but doesn't pay for much (answer D).
A stock is priced at $85 per share and pays a quarterly dividend of $2.10 per share. What is the dividend yield per stock share per year?
Answers
write a displaysalestax() method that receives the sales amount and tax rate as doubles, and calculates and displays the sales tax. the method does not return a value.
Answers
The displaysalestax() method in python is as follows:
def displaysalestax(sales_amount, tax_rate):
sales_tax = sales_amount * tax_rate
print("Sales Tax: $", format(sales_tax, ".2f"), sep="")
This function takes in two arguments, sales_amount, and tax_rate, both as doubles. It calculates the sales tax by multiplying the sales amount and the tax rate and assigns the result to the sales_tax variable. Finally, it prints out the sales tax with two decimal places using the format() function.
To call this function:
for example, with a sales amount of 1000 and a tax rate of 0.08 (8%), you can do the following: displaysalestax(1000.0, 0.08)
This will output the following: Sales Tax: $80.00
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The higher a drug's potency (i. E. , fewer milligrams needed) the greater the effectiveness true or false
Answers
The higher a drug's potency (i. E. , fewer milligrams needed) the greater the effectiveness This statement is False.
The potency of a drug refers to its strength or concentration, typically measured by the amount of the drug required to produce a certain effect. The effectiveness of a drug, on the other hand, refers to its ability to produce the desired therapeutic outcome or result.
While it is true that a higher potency drug may require a smaller dosage in terms of milligrams, the potency of a drug does not necessarily determine its effectiveness. Effectiveness is determined by various factors, including the drug's pharmacological properties, mechanism of action, target receptors, and the specific condition or ailment being treated.
A drug's effectiveness is not solely dependent on its potency but is influenced by factors such as the individual patient's characteristics, the severity of the condition, and other physiological factors. Therefore, the statement that the higher a drug's potency, the greater the effectiveness is false.
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Allen Furniture Company is considering offering an inexpensive line of college dorm and apartment furnishings. If they move forward, they will renovate part of their store to accommodate this new stock. Before spending the money to redesign the store, they first want to find out customer interest. In a short response of approximately 100 words, describe some of the steps they should take as they consider this project.
Answers
Answer:
Allen Furniture Company should look into conducting a survey to gauge customer interest to find what they look for, need, and find attractive. They could do so by going to college campuses and conducting random interviews. For their apartment furnishings, they could look online to see what kind of product sell and do an analysis of customer interest that way and they could also conduct a survey for people that live in apartments. They could also look into a consultant that specializes in the field and is experienced with what customers like or want.
calculate the percentage by mass of all the components element in sodium trioxonitrate(v)
Answers
Sodium =27.05
Nitrogen=16.47
Oxygen=56.46
Journalizing purchase and sales transactions
journalize the following transactions for soul a following transactions for soul art gift shop. explanations are not required.
feb. 3 purchased $3,300 of merchandise inventory on account under terms 3/10, n/eom and fob shipping point.
feb. 7 returned $900 of defective merchandise purchased on february 3.
feb. 9 paid freight bill of $400 on february 3 purchase.
feb. 10 sold merchandise inventory on account for $4,700. payment terms were 2/15, n/30. these goods cost the company $2,350.
feb. 12 paid amount owed on credit purchase of february 3, less the return and the discount.
feb. 28 received cash from february 10 customer in full settlement of their debt.
Answers
Based on the given purchase and sale transactions, the journal entries are:
Date Account Title Debit Credit
Feb 3 Merchandise inventory 3,300
Account payable 3,300
Feb 7 Account payable 900
Merchandise inventory 900
Feb 9 Merchandise inventory 400
Cash 400
Feb 10 Account receivable 4,700
Sales revenue 4,700
Feb 10 Cost of goods 2,350
Freight out 370
Merchandise inventory 2,350
Cash 370
Feb 12 Account payable 2,400
Cash 2,328
Merchandise inventory 72
Feb 28 Cash 4,606
Sales discount 94
Account receivable 4,700
What are the journal entries?When goods are purchased, they will be debited to the Merchandise inventory account. If they were paid for with cash, they will be credited to the cash account. On account is credited to Accounts Payable.
When goods are sold, the cost of goods sold will have to be debited to account for the cost of the purchase that is now being sold.
Because the goods were paid for in the discount period, a 3% discount would apply:
= 2,400 x (1 - 3%)
= $2,328
A 2% discount would apply to the Feb 10. sales for the same reason:
= 4,700 x (1 - 2%)
= $4,606
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The top of the business cycle is known as thea. contractionb. troughc. expansiond. Peak
Answers
The top of the business cycle is known as the "peak." The "business cycle" is a term used to describe the fluctuations in economic activity that an economy experiences over a period of time. It consists of four main phases: expansion, peak, contraction, and trough.
During the expansion phase, the economy experiences growth in output, employment, and income. This phase can last for several years and is characterized by a general increase in economic activity. The peak is the highest point of the business cycle, where economic activity reaches its maximum level. At this point, the economy is operating at or near its full capacity. Following the peak, the economy enters the contraction phase, where economic activity starts to decline. This phase can be marked by a decrease in output, employment, and income. Eventually, the contraction phase leads to the trough, which is the lowest point of the business cycle. It is at this point that the economy starts to recover and begins a new expansion phase.
In summary, the top of the business cycle is referred to as the "peak," which is the point at which economic activity is at its highest level before entering a contraction phase.
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Which of the following communication styles includes the desire to avoid conflict but still tries to manipulate the situation so the outcome is in their favor?
Passive-assertive
Passive-aggressive
Passive
Aggressive
Answers
Answer:
☆Passive aggressive☆
Explanation:
•Passive Assertive: Not a communication style.
•Passive: Developed patterns of avoiding expresing feelings/ emotions.
•Aggressive: can involve manipulation or
intimidation to achieve an end goal.
List the six areas of interest.
Answers
Answer:
Six areas of interest are: building,thinking,creating,holding, persuading and organizing.
Explanation:
Along the supply curve for bonds, an increase in the price of bonds O A. decreases the interest rate and decreases the quantity of bonds supplied. O B. increases the interest rate and increases the quantity of bonds supplied. O C. decreases the interest rate and increases the quantity of bonds supplied. O D. increases the interest rate and decreases the quantity of bonds supplied. If the price of bonds is above the equilibrium price, there occurs an excess
Answers
Correct statement is C. Along the supply curve for bonds, an increase in the price of bonds, decreases the interest rate and increases the quantity of bonds supplied.
How does bond price affect supply?An increase in the price of bond along the supply curve has the effect of decreasing the interest rate and increasing the quantity of bond supplied. This relationship is due to the inverse relationship between bond prices and bond yields (interest rates). When bond prices increase, the yield or interest rate on those bonds decreases, making them less attractive to investors.
As a result, bond issuers are willing to supply a larger quantity of bonds at the higher price, seeking to take advantage of the lower interest rates. Conversely, if the price of bonds is above the equilibrium price, there will be an excess supply of bonds, indicating that bond prices may need to adjust downward to reach equilibrium.
Therefore, correct statement is C. Along the supply curve for bonds, an increase in the price of bonds, decreases the interest rate and increases the quantity of bonds supplied.
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Calculate the FV for the following 3 scenarios. Investment scenario #1:
You invest $1,000 (PV) for 10 years (n) at an interest rate of 5% (r). What is the amount you would receive at
the end of 10 years (FV)?
Investment scenario #2:
You invest $5,000 (PV) for 20 years (n) at an interest rate of 8% (r). What is the amount you would receive at
the end of 20 years (FV)?
Investment scenario #3:
You invest $10,000 (PV) for 30 years (n) at an interest rate of 12% (r). What is the amount you would receive
at the end of 30 years (FV)?
PLEASE ANSWER WITH WORK SHOWN :)
Answers
Answer:
?
Explanation:
Answer:
$2191.12
Explanation:
We are asked to find the value of a bond after 10 years, if you invest $1000 in a savings bond that pays 4% interest, compounded semi-annually.
FV=C_0\times (1+r)^n, where,
C_0=\text{Initial amount},
r = Rate of return in decimal form.
n = Number of periods.
Since interest is compounded semi-annually, so 'n' will be 2 times 10 that is 20.
4\%=\frac{4}{100}=0.04
FV=\$1,000\times (1+0.04)^{20}
FV=\$1,000\times (1.04)^{20}
FV=\$1,000\times 2.1911231430334194
FV=\$2191.1231430334194
FV\approx \$2191.12
Therefore, the bond would be $2191.12 worth in 10 years.
During 2020 Came Corporation transferred inventory to Nolan Corporation and agreed to repurchase the merchandise early in 2021. Nolan then used the inventory as collateral to borrow from Norwalk Bank remitting the proceeds to Carne. In 2021 when Carne repurchased the inventory, Nolan used the proceeds to repay its bank loan. On whose books should the cost of the inventory appear at the December 31, 2020 balance sheet date?
A) Came Corporation
B) Nolan Corporation
C) Norwalk Bank
D) Nolan Corporation, with Came making appropriate note disclosure of the transaction
Answers
Answer:
A) Came Corporation
Explanation:
This type of transaction is called a product financing arrangement by which one company (Came Corporation) facilitates inventory to another company for the purpose of the second company using it as collateral for a bank loan. Came should include the inventory cost in its balance sheet since it gave it Nolan but promised to repurchase it back.
Select the correct answer.
Ahmed has been running a laundry service in his neighborhood for the past eight years. He picks up soiled clothes and delivers washed and ironed clothes at the customers’ doorsteps. A transporter who offers to pick and deliver customer clothes at a cheaper rate than his current transporter approaches him for a business deal. What do you think Ahmed should do in such a case?
A.
immediately discontinue services of the current transport person
B.
continue the services of the current transport person forever
C.
delay the payments of the current transport person so that he willingly discontinues his services
D.
wait until the contract with the current transport person ends before using the new transport person
Answers
Answer:
D) wait until the contract has ended
kayla purchases shares of ownership in general electric. these shares are referred to as
Answers
Kayla's decision to purchase shares of ownership in General Electric involves investing in a type of financial asset known as common stock. In this scenario, the shares represent partial ownership in the company, allowing Kayla to participate in its growth and success.
As a shareholder, Kayla gains certain rights and privileges. She may receive dividends, which are a portion of the company's earnings distributed to shareholders. Additionally, she may participate in shareholder meetings and cast votes on significant matters, such as electing members to the board of directors, who are responsible for overseeing the company's management. Purchasing common stock also exposes Kayla to risks. If the company performs poorly or goes bankrupt, the value of her shares may decrease, and she could potentially lose her entire investment. However, the potential for high returns exists if the company thrives and the stock price increases. Overall, by investing in General Electric's shares, Kayla takes an active role in the company's financial growth, sharing both the risks and rewards associated with owning a portion of the business. This type of investment can be an essential part of a well-diversified portfolio, helping to spread risk and potentially maximize returns over time.
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when considering labor markets, ________ demand labor and ________ supply labor. responses
Answers
When considering labor markets, firms or employers demand labor, and workers or employees supply labor.
The demand for labor refers to the number of workers that employers are willing and able to hire at a given wage rate, while the supply of labor refers to the number of workers who are willing and able to work at a given wage rate.
Firms demand labor because they require workers to produce goods and services to sell in the marketplace. The demand for labor is determined by the marginal revenue product of labor, which is the additional revenue generated by each additional unit of labor. If the marginal revenue product is higher than the wage rate, then firms will hire more workers.
Workers supply labor because they require income to support themselves and their families. The supply of labor is determined by various factors, such as the wage rate, education and skills of workers, and the availability of alternative job opportunities. As the wage rate increases, the supply of labor typically increases, as more workers are attracted to the labor market.
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the baldwin company has just issued $7,169,042 in dividends last year. the effect of this payment on the balance sheet is:
Answers
The payment of $7,169,042 in dividends last year by the Baldwin Company affects the balance sheet by decreasing the shareholders’ equity account of the company by the same amount as the total dividend paid. In other words, the payment of dividends results in a decrease in the retained earnings account of the company.
However, this decrease is not reflected in the assets or liabilities accounts. Dividends are not recorded as an expense in the income statement. Instead, they are reported in the statement of changes in shareholders’ equity under the heading “dividends paid.”
It reduces the amount of retained earnings, which affects the shareholders’ equity account in the balance sheet. As a result, the company’s total assets and liabilities remain unchanged, but the amount of equity that shareholders have in the company decreases by the amount of the dividend payment.
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4. Use the Internet to find an online job posting. Try searching a site like careerbuilder.com or monster.com. Then complete the items below. a. List the link to the posting. (1.0 point) b. List at least two requirements of the job. Complete sentences are not necessary. (2.0 points) c. List at least three tasks that are a part of the job. Complete sentences are not necessary. (3.0 points) d. Write 1-2 sentences explaining why or why not this job would be a good fit for you (2.0 points)
Answers
Answer and Explanation:
Hello. Brainly does not allow links to be placed in responses, which makes it impossible for me to answer your first question. However, you can find this job vacancy in the careerbuilder when searching for Internet / BDC Director.
Two requirements that this job vacancy requires of possible candidates are: Knowledge of management of social networks and experiences with online sales.
The individual who is interested in this job vacancy, if hired, will have to carry out online and face-to-face sales, perform administrative functions and perform customer service whenever necessary.
This job is not a good option for me, because I have no experience in sales, but this is a very promising job vacancy, with a fair salary and benefits, I believe that if I had the requirements, I would do very well in this type of job.
Answer:
1. https://www.careerbuilder.com/job/J337WK6Y75401Z09WZ9
2. · Ideal to have 1 year experience as a pharmacy technician coordinating activities in an administrative support function.
· Must have valid Pharmacy Technician License
3. Working with patients to explain and educate on medical questions
· Tracking and logging vaccination details into EMR (electronic medical records system)
· Assisting Pharmacist as needed
4. This job would be a good fit for me, because I am compassionate, patient, and pay attention to detail. My mathematical skills are excellent, and like working with a team of health care professionals.
Explanation:
the actual profit-maximizing price per song is positive because____
Answers
The actual profit-maximizing price per song is positive because it strikes a balance between the costs of production and the willingness of consumers to pay.
By setting a positive price, producers can cover their costs, such as royalties, distribution fees, and marketing expenses. At the same time, a positive price ensures that consumers perceive value in the product, leading to higher demand and revenue generation.
Additionally, the profit-maximizing price takes into account competition in the market, preventing potential losses from underpricing or overpricing.
Overall, a positive price per song maximizes profit by balancing costs, consumer willingness to pay, and market competition.
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Select the correct answer.
What is JROTC?
A.
An organization for future politicians
B.
A CTSO for future politicians
C.
A military officer training program
D.
An organization for future police officers
Answers
d is the correct answerrr
The Galindo family plans to start a small business in our neighborhood. The father
borrows $10,000 from the bank at an annual interest rate of 7.5% rate for 42
months. What is the amount of interest he will pay on this loan?
$26.25
$26,250
$262,500
$2,625
Answers
Answer:
$2,625
Explanation:
Interest is calculated using the formula
I = p x r x t
For Galindo family
I= interest,
P = principal amount : $10,000
r= Interest rate: 7.5 % or 0.075
t= times in years : 3.5 years( 42 months /12)
I= $10,000 x 0.075 x 3.5
I=750 x 3.5
I=$2,625
A student will decide to attend class when
A. The Marginal Cost in low
B. The Marginal Benefit of attending exceeds the marginal cost of attending
C. There is an attendance policy
D. The Marginal Benefit is positive
Answers
A student will decide to attend class when there is an attendance policy. Thus, option (c) is correct.
What is policy?The term policy refers to are the rules are the described in the details are the mention. The policy are the making follow to the country and the employees of the company. The policy are the making the company of the solving the issues.
A student was the decided to regularly attend lectures or classes was the main motive to fulfill the attendance policy. The attendance was the necessary to appear in the exam. An attendance was the help to gain good marks in the exams. An attendance policy was the best policy.
As a result, the student will decide to attend class when there is an attendance policy. Therefore, option (c) is correct.
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Technician A says that an air chisel is used to dress welds.
Technician B says that paintless dent repair (PDR) tools can be used to remove small dents.
Who is right?
O A only
O Bonly
O Both A and B
Neither Anor B
Answers
Answer:
B
Explanation:
Technician B is right a pdr can be used to remove dents
According to statement, technician b only is correct. Technician B says that paintless dent repair (PDR) tools can be used to remove small dents. Thus, option (b) is correct.
What is Technician?
The term technician is details of a subject or occupation, a computer technician.
Technician is work of repair and expert of work. It is easily handle problem and resolve solution.
As a result, option (b) is correct.
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Anthony and Cathy Smith have been married for thirty-one years. They have always had a joint bank account, discussed big expenditures, and shared household duties. Which term best describes the Smith family based on this information
Answers
Answer: Egalitarian
Explanation:
From the question, we are informed that Anthony and Cathy Smith have been married for thirty-one years and that they have always had a joint bank account, discussed big expenditures, and shared household duties.
The term that can be used to describe them is egalitarian. Egalitarian is a principle which believes that everyone is equal and everybody deserve a equal opportunity and has an equal right.
Identify the three critical inputs to any value-pricing decision and how they are utilized to determine the price of a given product of service. ( 100 points)
Answers
Pricing is one of the most critical decisions that a company must make. To price products or services correctly, managers must consider the three essential inputs of value-based pricing: customer value, competitor behavior, and costs.
In this question, we will explore these three factors and how they affect the price of a given product or service.Customer value is the first and most important input in value-based pricing. The value of a product is determined by the benefits that it provides to the customer. In other words, a product is worth what a customer is willing to pay for it.
Costs are the third and final critical input in value-based pricing. A company must know the cost of producing its product or service to determine its pricing strategy. The company must make sure that it can produce the product or service at a cost that allows it to make a profit. The company must also consider the cost of marketing and distributing the product or service.
If the cost of producing, marketing, and distributing the product or service is too high, the company may need to raise its price to cover these costs.In conclusion, value-based pricing is a crucial decision that a company must make. To make this decision correctly,
the company must consider customer value, competitor behavior, and costs. By analyzing these three critical inputs, a company can determine the price of a given product or service that will maximize its profits.
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Now that Amazon does collect sales tax in most states, what other loopholes has Amazon found to evade other taxes?
(In depth response)
Answers
Another area in which Amazon has found another tax loophole in order to evade taxes is:
They make use of foreign based companies to receive payments from customers in another country.What is a Tax Loophole?This refers to the legal clauses which the rich people and corporations exploit in order to evade paying tax or paying as much as other people.
One tax loophole which is being used by Amazon to evade tax is the use of foreign based companies to receive payments from customers in another country and bypass HMRC.
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Explain how the U.S. economic system differs from the economic system in Cuba.