Which of the following is true for accounting for a troubled debt restructuring by a modification of terms by the debtor?
A) ?If undiscounted cash flows after restructuring are greater than carrying value of the debt before restructuring, recognize a gain.
B) ?If undiscouraged cash flows after restructuring are greater than carrying value of the debt before restructuring, recognize no gain and impute new interest rate.
C) ?If present value of cash flows after restructuring is greater than carrying value of the debt before restructuring, recognize a gain.
D) ?If undiscouraged cash flows after restructuring are less than carrying value of the debt before restructuring, recognize NO gain and impute new interest rate.
B
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The calculation for annual depreciation using the units-of-output method is
a. (Depreciable cost / Estimated output) × Actual yearly output b. Depreciable cost / Yearly output c. (Initial cost / Estimated output) × Actual yearly output d. (Depreciable cost / Yearly output) × Estimated output
Several manufacturers of computer equipment offer individual keyboard-embedded and mouse-embedded fingerprint devices.
Answer the following statement true (T) or false (F)
For which of the following types of syndicated services do electronic devices automatically record behavior that supplement a diary?
A) purchase panels B) audit services C) surveys D) media panels E) online surveys
The argument against a shareholder model and in favor of a stakeholder model rests in part on the notion that:
A. Corporations are legally sanctioned by the government and thus the rights of shareholders are not unlimited. B. According to utilitarian ethics, managers have a moral obligation to consider all perspectives. C. According to libertarian ethics, managers must preserve the freedom of all stakeholders in their decision-making. D. A focus on short-term profits will, in the long run, maximize utility in society (i.e., lead to the best outcomes for the most people).