What are tree, simple networks and complex networks?
What will be an ideal response?
A tree is a set of records and the 1:N relationships between them, where a child record has only one parent. A simple network is a set of records and the 1:N relationships between them, but a child record may have more than one parent. A complex network is a set of records and the N:M relationships between them.
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Firms do not recognize certain obligations that are uncertain as to amount or timing or both as liabilities, unless those items meet a probability threshold and have a reliable measurement attribute. U.S. GAAP refers to these as _____, such as the possible obligation under an unsettled lawsuit
a. contingent liabilities b. unrealized contingencies c. realized contingencies d. unrecognized contingencies e. recognized contingencies
Why do you think that many biotechnology firms license their new products?
What will be an ideal response?
An innocent party can rescind a fraudulent contract and be restored to his or her original position
Indicate whether the statement is true or false
For Proposal 1, the cash flow pattern for the expansion project is ________.
Computer Disk Duplicators, Inc. has been considering several capital investment proposals for the year beginning in 2019. For each investment proposal, the relevant cash flows and other relevant financial data are summarized in the table below. New assets will be depreciated under the MACRS system rather than being fully expensed right away. In the case of a replacement decision, the total installed cost of the equipment will be partially offset by the sale of existing equipment. The firm is subject to a 40 percent tax rate on ordinary income and on long-term capital gains. The firm's cost of capital is 15 percent.
A) a mixed stream and conventional
B) a mixed stream and nonconventional
C) a perpetuity and conventional
D) an annuity and nonconventional