1. Pratt Company owns 80% of Storey Company’s common stock. During 2008‚ Storey sold $400‚000 of merchandise to Pratt. At December 31‚ 2008‚ one-third of the merchandise remained in Pratt’s inventory. In 2008‚ gross profit percentages were 25% for Pratt and 30% for Storey. The amount of unrealized intercompany profit that should be eliminated in the consolidated statements is 2. Pratt Company owns 80% of Storey Company’s common stock. During 2008‚ Storey sold $400‚000 of merchandise to Pratt
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Chapter 1 the equity method of accounting for investments Answers to Discussion Questions The textbook includes discussion questions to stimulate student thought and discussion. These questions are also designed to allow students to consider relevant issues that might otherwise be overlooked. Some of these questions may be addressed by the instructor in class to motivate student discussion. Students should be encouraged to begin by defining the issue(s) in each case. Next‚ authoritative
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CHAPTER 4 Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value ANSWERS TO QUESTIONS Q4-1 The carrying value of the investment is reduced under equity method reporting when (a) a dividend is received from the investee‚ (b) a differential is amortized‚ (c) an impairment of goodwill occurs‚ and (d) the market value of the investment declines and is less than the carrying
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Journal of Materials Processing Technology 107 (2000) 111±118 A feature-based inspection process planning system for co-ordinate measuring machine (CMM) S.G. Zhanga‚*‚ A. Ajmalb‚ J. Woottona‚ A. Chisholma a Software Department‚ LK Limited‚ East Midlands Airport‚ Castle Donington‚ Derby DE74 2SA‚ UK b School of Engineering‚ System and Design‚ South Bank University‚ London SE1 0AA‚ UK Abstract This paper outlined a feature-based inspection process planning system for co-ordinate measuring
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1a. Some people argue that atmospheric carbon dioxide does not elevate global temperature. 1b. There has been speculation by educators about the role of the family in improving educational achievement. 2a. Smoking during pregnancy may cause fetal injury. 2b. When we write concisely‚ readers understand easily. 3a. Researchers have identified the AIDS virus but failed to develop a vaccine to immunize those at risk. 3b. Attempts by economists at defining full employment have been met with failure
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Table of Contents Executive summary: The paragraph has a few grammatical mistakes. Moreover‚ doesn’t summarize what is exactly said in your essay. The report gives an overview of the agile and lean strategies that have been implemented in the MAS holdings‚ a Sri Lankan private company. The report starts with an introduction to the case study that is under discussion. Furthermore it provides the solutions to different problems that arise from the change process. Demand predictability
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Unit 4222-250 Support individuals to maintain personal hygiene (LD 206 C) Level: 2 Credit value: 2 UAN: K/601/9963 Unit aim This unit is aimed at those working in a wide range of settings. It provides the learner with the knowledge and skills required to support an individual in maintaining personal hygiene. It covers good personal hygiene routines and why these are important‚ as well as potential contributory factors to poor personal hygiene. |Learning outcomes |Assessment criteria
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Professional and personal values applied to the procedures of hand washing in Infection Control Contents Introduction …………………………………………………………………………………………… Page 2 Identify your new learning‚ giving rationale for your choice of this topic ………….…………… Page 2 How has this learning made a difference to you …………………………………….…………… Page 5 How will this learning influence you clinical practice …………………………………..………… Page 6 Describe how you will continue to develop this learning after this module
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people who should have “Dress for Success” as their motto these days. Everyone wants to be attractive‚ and personal hygiene is a huge factor in how people perceive you. Simple things‚ that you never think about- like your nails‚ are what a lot of people do notice. Your chances of making a good impression are doubled when following the three necessary steps concerning personal hygiene. Initially‚ the most important issues are bathing and grooming. For example‚ you could soak in a bath for a minimum
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remove what he thought were the inferior types from Germany‚ making more living room for the Aryans. The ideal race (Aryan) would have no disabilities‚ blonde hair‚ blue eyes and be German.The Jews were the main focus of his hatred. The Racial Hygiene Movement advocated the removal of those who would not improve the German race and had no use in society. This meant killing the mentally ill‚ the terminally ill‚ and the physically and mentally handicapped. It also meant eugenics – the science of
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