Firewalls are
a. special materials used to insulate computer facilities
b. a system that enforces access control between two networks
c. special software used to screen Internet access
d. none of the above
B
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Which of the following would NOT be considered an element of working capital?
a. Investment securities (current) b. Work in process inventories c. Accrued interest on notes payable d. Organization costs
Value-oriented marketers constantly measure
A. perceived customer benefits against the costs of their offerings. B. the desire to achieve against the need for a stable source of supply. C. promotional effectiveness against ethical advertising standards. D. the goal of efficiency against the price charged by competitors. E. the problem of price maximization against cost-efficiency.
On January 1, 2013, the Moody Company entered into a transaction for 100% of the outstanding common stock of Osorio Company. To acquire these shares, Moody issued $400 in long-term liabilities and also issued 40 shares of common stock having a par value of $1 per share but a fair value of $10 per share. Moody paid $20 to lawyers, accountants, and brokers for assistance in bringing about this acquisition. Another $15 was paid in connection with stock issuance costs. Prior to these transactions, the balance sheets for the two companies were as follows: Moody OsorioCash$180 $40 Receivables 810 180 Inventories 1,080 280 Land 600 360 Buildings (net) 1,260 440 Equipment (net) 480 100 Accounts payable (450) (80)Long-term
liabilities (1,290) (400)Common stock ($1 par) (330) Common stock ($20 par) (240)Additional paid-in capital (1,080) (340)Retained earnings (1,260) (340)??Note: Parentheses indicate a credit balance.??In Moody's appraisal of Osorio, three assets were deemed to be undervalued on the subsidiary's books: Inventory by $10, Land by $40, and Buildings by $60.?Compute the amount of consolidated additional paid-in capital at date of acquisition. A. $1,080. B. $1,065. C. $1,440. D. $1,420. E. $1,425.
How do you identify major use cases?
What will be an ideal response?