The general rule is that a net Section 1231 loss is treated as a capital loss and a net Section 1231 gain is treated as ordinary income.

Answer the following statement true (T) or false (F)


False

Just the opposite!

Business

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Charles is the holder of a promissory note, the maker of which is Charles' niece, Margaret. As a birthday gift to Margaret, Charles marked "Canceled" across the face of the note. Margaret remains liable on the note because she did not give Charles anything of value for the cancellation

Indicate whether the statement is true or false

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Explain the difference between the break-even point, the margin of safety, and operating leverage.

What will be an ideal response?

Business

Bronco High School issues $10 million in bonds on January 1, 2021 that pay interest semi-annually on June 30 and December 31. A portion of the bond amortization schedule appears below:DateCash PaidInterest ExpenseIncrease in Carrying ValueCarrying Value01/01/2021         $8,800,000 06/30/2021$400,000 $440,000 $40,000  8,840,000 12/31/2021 400,000  442,000  42,000  8,882,000 What is the face amount of the bonds?

A. $8,882,000. B. $8,840,000. C. $10,000,000. D. $8,800,000.

Business

The preventable monthly loss at a company has a normal distribution with a mean of $7800 and

a standard deviation of $30. A new policy was put into place, and the preventable loss the next month was $7620. What inference can you make about the new policy? A) Because the probability that the monthly loss would be as low as $7620 is not very small, the new policy is not working. B) While the probability that the monthly loss would be as low as $7620 is small, it is not unexpected. C) Because the probability that the monthly loss would be as low as $7620 is small, the new policy is working. D) The new policy is probably less effective than the one it replaced.

Business