service provider for the length of the contract; making Velocity Cellular Service multiple deliverables. Power Starterpack compromises of a single deliverable because the only service it is providing is the sale of the activation card. According to ASC 605-25-25-5‚ “In an arrangement with multiple deliverables‚ the delivered item or items shall be considered a separate unit of accounting if both of the following criteria are met: a. The delivered item or items have value to the customer on a standalone
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Introduction to the Arts Spring 2013 Dofflemyer Term Paper Assignment: The Draft and Final Term Paper For this assignment you may select one object from one of two museums in San Francisco: 1) Asian Art Museum 200 Larkin St. San Francisco‚ CA 94102 Tel. (415) 581-‐3500 Hours:
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Transitions and Organizational Patterns Part 1 Writers don’t let their thoughts wander aimlessly. They think logically. They organize details in patterns. In the written language these patterns help you follow ideas more easily and‚ therefore‚ improve your understanding of the text. Authors use transition words and phrases to create patterns within their writing. The following are common patterns of organization and transitions used in writing. Time Order/Process Pattern Ideas or events are presented
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should assume that all amounts discussed below and those included in the data tables are U.S. dollars in thousands. Instrument 1 — Collateralized Debt Obligation • FFC classifies its collateralized debt obligation (CDO) within Level 3 of the ASC 820‚ Fair Value Measurement‚ fair value hierarchy as of December 31‚ 2012. • FFC identified October 1‚ 2012‚ as the date on which the CDO’s fair value measurement changed in classification from Level 2 to Level 3. • FFC determined the
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Use the authoritative literature to explain your answer. As the explanation below illustrates‚ the multiple deliverables sold by AOI to CMI should be treated as two separate units of accounting (the assembly line system and its installation). FASB ASC 605-2525-5 presents specific criteria that must be met for the multiple deliverables in revenue-generating arrangements to be treated as separate units of accounting. The questions essentially posed by these criteria are the following: 1. Does the
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the ski resorts have been eliminated and the company will not have any more involvement in operating any ski resorts (FASB‚ 2011‚ ASC para. 205-20-45-1). The gain on the sale of the ski resorts should not be considered an extraordinary gain. The only way this event would be an extraordinary event is if the event was unusual in nature and infrequent (FASB‚ 2011‚ ASC para. 225-20-45-2). Having warm weather is neither unusual nor infrequent since no one can control the weather conditions. In
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Mrs. Jackson had amputations and needed transportation in order to get to the hospital or her doctor visits. Mrs. Jackson was physically incapable of driving herself or caring for herself without the help of Jackie. As mentioned before‚ Jackie family is poor and Jackie nor did her grandmother have the funds to get her to the doctor appointments. Jackie physically had to scrape together money to get her grandmother to see her primary care physician. Usually‚ for the round trip to Mount Sinai‚ it costs
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City Firm)‚ Hibernian (Capital City Service)‚ Motherwell (Saturday Service)‚ Partick Thistle (North Glasgow Express)‚ Falkirk (fear) And Dunfermline (Carnegie Soccer service)‚ but topping all those firms was the victorious ASC Aberdeen Soccer Casuals. In the 1980s the Aberdeen’s ASC and Hibernians CCS became the most feared casual force in Scotland but as Hibernian edging their way to the top spot after a few years. From the 2000s the casual scene has declined in Scotland but recently firms such as
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Mega Sardines This site features interesting topics about the MEGA brand. It is here where one can can learn about the "catching to canning" process of MEGA in order to produce one of the best tasting and highest quality sardines brand in the market ‚ aside from other products ‚services‚ and career opportunities of Mega Fishing Corporation. Other fishing companies use the traditional technique of shovels and tubs to store and transport the fish catch to the canning plant. Such a technique unnecessarily
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words‚ these often indicate the topic Remember Topics‚ main ideas‚ and supporting details work together. The main idea tells the author’s point about the topic‚ and the details offer support for the main idea. Finding the Main Idea May 2009; g: ASC Eng/Read The main idea is the overall idea of the paragraph. It is supported by details throughout the paragraph much like the frame of a house supports the roof. Topic Main Idea Supporting Detail Supporting Detail Supporting
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