Federal rules on health savings accounts and medical savings accounts require that employees who have these accounts also participate in something called a ______.
A. high-deductible health plan
B. preferred provider organization
C. health maintenance organization
D. worker’s compensation plan
A. high-deductible health plan
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______ refers to the buying and selling goods and services via a telecommunications network.
A. Encapsulation B. Business intelligence C. Enterprise application D. E-commerce
Discuss the fundamental risk and control issues associated with fixed assets that are different from raw materials and finished goods
On January 1, 2018, a subsidiary bought 10% of the outstanding shares of its parent company. Although the total book value and fair value of the parent's net assets were $5.5 million, the consideration transferred for these shares was $590,000. During 2018, the parent reported separate net income of $714,000, before including investment income, while dividends declared were $196,000. How were these shares reported at December 31, 2018?
A. The investment was recorded for $590,000 at the end of 2013 and then eliminated for consolidation purposes. B. Consolidated stockholders' equity was reduced by $641,800. C. Consolidated stockholders' equity was reduced by $639,800. D. The investment was recorded for $641,800 at the end of 2013 and then eliminated for consolidation purposes. E. Consolidated stockholders' equity was reduced by $590,000.
The first unit produced in a process takes 480 hr. As the number of units produced doubles, production time decreases by 18%. Using the arithmetic approach, calculate the production time for the fourth unit.
A. 217 hr B. 323 hr C. 178 hr D. 256 hr