A(n) ____ device is installed at the sending computer to alter outgoing communications according to an encoding scheme that makes the communications unintelligible during transport.
A. encryption
B. decryption
C. biometric
D. filtering
Answer: A
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On January 1, Year 1, the Dole Company purchased an asset that cost $154,000. The asset had an expected useful life of seven years and no estimated residual value. The company initially decided to use sum-of-the-years'-digits (SYD) depreciation for both financial accounting and income tax purposes. Depreciation expense for the straight-line method and the sum-of-the-years'-digits method is as follows:
? ? Straight-line SYD over ? Year over 7 Years 7 Years Difference 1 $ 22,000 $ 38,500 $ 16,500 2 22,000 33,000 11,000 3 22,000 27,500 5,500 4 22,000 22,000 0 5 22,000 16,500 (5,500) 6 22,000 11,000 (11,000) 7 22,000 5,500 (16,500) ? $154,000 $154,000 $ 0 ? At the beginning of Year 4, Dole changed from the sum-of-the-years'-digits method to the straight-line method of depreciation for financial reporting purposes. The company's income tax rate is 30%. In Year 3 and Year 4, Dole had $90,000 pretax income before depreciation and income taxes. ? Required: ? a. Complete the following section of the income statement: ? ? ? ? ? ? Year 3 Year 4 ? ? ? ? ? Pretax income before depreciation $90,000 $90,000 ? ? ? ? ? Depreciation expense _______ _______ ? ? ? ? ? Income before income taxes _______ _______ ? ? ? ? ? Income tax expense _______ _______ ? ? ? ? ? Net income _______ _______ ? ? b. Prepare the journal entries to record the depreciation expense, tax expense, and the effect of the accounting change (if any) in Year 4. What will be an ideal response?
A person who buys property that is subject to a restrictive covenant is bound by it
a. only if the seller told him or her about it. b. only if it appears in the deed. c. only if his or her lawyer told the buyer about it. d. none of these.
An organization chart shows the authority and responsibility relationships that exist in a business.
Answer the following statement true (T) or false (F)
Jack is completing Mike's annual performance evaluation. Mike always is in the office first and has the coffee ready for Jack when he comes in. Jack smiles thinking what a great employee Mike is for going to the extra effort and getting in early. With little thought, Jack ranks Mike high on all performance categories. Jack's rankings may have been impacted by the ________ effect.
A. halo B. coffee C. Golem D. kinesics