The area where two sides in a negotiation may find common ground is called ______.

What will be an ideal response?


zone of possible agreement (ZOPA)

Business

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For intangible assets, controls should be designed to do which of the following?

a. Identify and account for intangible asset impairments. b. Develop amortization schedules that reflect the remaining useful life of patents or copyrights associated with the asset. c. Provide reasonable assurance that decisions are appropriately made as to when to capitalize or expense research and development expenditures. d. All of the above.

Business

In the ABC system of inventory management, the two-bin method or system could be utilized to control C items

Indicate whether the statement is true or false

Business

Plant Company acquired all of Sprout Corporation's stock on January 1, 20X6 for $150,000 cash. On December 31, 20X8, the trial balances of the two companies were as follows:  Plant CompanySprout Corporation DebitCreditDebitCreditCash$90,000    $58,000    Accounts Receivable 97,000     55,000    Land 80,000     45,000    Buildings and Equipment 300,000     200,000    Investment in Sprout Corp. 180,000          Cost of Services Provided 140,000     75,000    Depreciation Expense 30,000     20,000    Other Expenses 70,000     35,000    Dividends Declared 40,000     20,000    Accumulated Depreciation   $180,000    $100,000 Accounts Payable    42,000     18,000 Taxes

Payable    20,000     20,000 Notes Payable    75,000     50,000 Common Stock    100,000     50,000 Retained Earnings    265,000     90,000 Service Revenue    300,000     180,000 Income from Subsidiary    45,000        $1,027,000 $1,027,000 $508,000 $508,000 Sprout Corporation reported retained earnings of $75,000 at the date of acquisition. The difference between the acquisition price and underlying book value is assigned to buildings and equipment with a remaining economic life of five years from the date of acquisition. At December 31, 20X8, Sprout owed Plant $4,000 for services provided.Based on the preceding information, what amount of total retained earnings will be reported in the consolidated balance sheet for the year 20X8? A. $330,000 B. $370,000 C. $450,000 D. $430,000

Business

Which of the following items does not affect the calculation of depreciation expense?

A. Useful life of the asset. B. Economic benefits generated by the asset. C. Residual value of the asset. D. Capitalized cost of the asset.

Business