If a parent has some control over a subsidiary but the subsidiary is not consolidated, the subsidiary is accounted for as:

a. a marketable security.
b. an investment.
c. a liability.
d. a fixed asset.
e. None of the answers are correct.


B

Business

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Indicate whether the statement is true or false

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Spohn Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 3,400 client-visits, but its actual level of activity was 3,370 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting for February: Fixed Element per MonthVariable element per client-visitRevenue - $28.10      Personnel expenses$26,100 $7.70Medical supplies 900  5.10Occupancy expenses 5,600  0.80Administrative expenses 4,300  0.40Total expenses$36,900 $14.00?The administrative expenses in the planning budget for February would be closest to:

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Business