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Indicate whether the statement is true or false


T

Business

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At the end of 2016, Mirror Productions determined that one of its copyrights was worthless. The copyright had a cost of $320,000 . The copyright had been amortized for 8 years of its estimated 25-year legal life. Which of the following statements is the justification for removing the remaining cost of the copyright from the accounting records?

a. The copyright no longer represents a future benefit to the company. b. The federal government does not allow copyrights to be recorded as assets once they are deemed worthless. c. The cost of the copyright represents an obligation to return capital contributions to the stockholders. d. The cost of the copyright has usefulness that will impact the net income of future accounting periods.

Business

Which of the following calculations is used to determine the amount of the liability reported on the balance sheet for underfunding?

a. Plan assets less projected benefit obligation. b. Projected benefit obligation less plan assets. c. Plan assets less accumulated benefit obligation. d. Accumulated benefit obligation less plan assets.

Business

Reynolds Construction Materials Company has a sales office that sells concrete culvert pipes to property developers. The sales office is a revenue center and prepares a monthly responsibility report. The following information is provided.


What is the flexible budget variance for the 40-inch pipe?
A) $1700 U
B) $10,600 F
C) $10,600 U
D) $1700 F

Business

Which of the following is NOT true?

A. Online instruction is more effective than classroom instruction for teaching procedural knowledge. B. Learners are equally satisfied with online and classroom instruction. C. Online instruction is more effective than classroom instruction for teaching declarative knowledge. D. Online instruction appears to be more effective than classroom instruction for long courses if properly designed.

Business