Behaviorally anchored rating scale help reduce a manager's tendency to focus on attitudes, personality, and quirks of an employee and shift the emphasis toward productive behaviors.
Answer the following statement true (T) or false (F)
True
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Merchant Company purchased property for a building site. The costs associated with the property were: Purchase price$177,000?Real estate commissions 15,200?Legal fees 1000?Expenses of clearing the land 2200?Expenses to remove old building 1200? What portion of these costs should be allocated to the cost of the land and what portion should be allocated to the cost of the new building?
A. $192,200 to Land; $4400 to Building. B. $195,400 to Land; $0 to Building. C. $196,600 to Land; $0 to Building. D. $193,200 to Land; $1200 to Building. E. $178,000 to Land; $19,600 to Building.
__________ is a security enhancement to the MIME Internet e-mail format standard based on technology from RSA Data Security
What will be an ideal response?
Answer the following statements true (T) or false (F)
1. For a cash-basis taxpayer, security deposits received on rental property are taxable to the landlord upon receipt. 2. Improvements to leased property made by a lessee are includible in the lessor's gross income only if made in lieu of rent or if rent is reduced because of the improvements. 3. Rocco Corporation, a C corporation, owns 60% of the stock of Bien Corporation. Bien Corporation is a French corporation which conducts all of its business in France. Bien pays a $100,000 dividend to Rocco Coorporation. Rocco Corporation will have a 100% dividend received deduction on these dividends, resulting no tax on these dividends. 4. Qualified dividends received by individuals are taxed at the same rate as ordinary income. 5. Distributions in excess of a corporation's current and accumulated earnings and profits are treated as a nontaxable recovery of capital unless they exceed the basis of the stock.
Dithers Inc. acquired all of the common stock of Bumstead Corp. on January 1, 2018. During 2018, Bumstead sold land to Dithers at a gain. No consolidation entry for the sale of the land was made at the end of 2018. What errors will this omission cause in the consolidated financial statements?
What will be an ideal response?