Which of the following would not lend itself to applying direct labor variances?
A) Help desk
B) Administrative assistant
C) Customer service personnel
D) Telemarketer
B
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Which of the following planners do best in terms of getting a start-up launched, keeping it going, and making a living from it?
A. Comprehensive planners B. Opportunistic planners C. Habit-based planners D. Reactive planners
On January 1, 2018, Jackie Corp. purchased 30% of the voting common stock of Rob Co., paying $2,000,000. Jackie properly accounts for this investment using the equity method. At the time of the investment, Rob's total stockholders' equity was $3,000,000. Jackie gathered the following information about Rob's assets and liabilities whose book values and fair values differed: Book ValueFair ValueBuildings (15-year life)$1,000,000$1,500,000Equipment (5-year life) 2,500,000 3,000,000Franchises (10-year life)$0$500,000??Any excess of cost over fair value was attributed to goodwill, which has not been impaired. Rob Co. reported net income of $300,000 for 2018, and paid dividends of $100,000 during that year.?What is the amount of excess amortization expense for Jackie Corp's investment
in Rob Co. for year 2018? A. $30,000. B. $0. C. $60,000. D. $40,000. E. $55,000.
In April 2018, Emma acquired a machine for $60,000 for use in her business. The machine is classified as 7-year property. Emma does not expense the asset under Sec. 179 or bonus depreciation. Emma's depreciation on the machine for 2018 is
A) $30,000. B) $60,000. C) $6,428. D) $8,574.
Primary keys can be formed
A) from several existing fields. B) from an existing single field. C) as computer-generated field. D) using all of the above.