Examples of recurring costs include
a. software acquisition
b. data conversion
c. personnel costs
d. systems design
C
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Erica teaches fourth grade at a local elementary school. She significantly increased her salary by earning a master's degree in education. This is an example of
A. pay for performance. B. pay for knowledge. C. a bonus. D. profit sharing. E. gainsharing.
________ are data obtained by passing merchandise over a laser scanner that reads the UPC code from the packages
A) Scanner data B) Secondary data C) Qualitative data D) Modular data E) Cashier data
Thirty-one days before filing a petition in bankruptcy, Frida transfers property and makes payments that favor one creditor over another. These are
A. affirmation agreements. B. preferences. C. secured interests. D. unsecured debts.
Casey transfers property with a tax basis of $2,000 and a fair market value of $5,000 to a corporation in exchange for stock with a fair market value of $4,000 and $400 in cash in a transaction that qualifies for deferral under section 351. The corporation assumed a liability of $600 on the property transferred. Casey also incurred selling expenses of $300. What is the amount realized by Casey in the exchange?
A. $5,000 B. $4,700 C. $4,200 D. $4,600