CHAPTER 10: Stocks and Their Valuation GME – 605 FINANCIAL MANAGEMENT Presented to: Prof. Violeta Josef Presented by: Mildred F. Cacho 1 Learning Objectives: Discuss the types of stocks. Explain the distinction between a stock’s price and its intrinsic value. Identify the two models that can be used to estimate a stock’s intrinsic value List the key characteristics of preferred stock and explain how to estimate the value of preferred stock. 9-2 STOCKS : A type of security that signifies
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The estate of a deceased person is subject to the following deductions: 1.) Expenses‚ losses‚ debts and taxes: a.) Funeral expenses -must not be more than 5% of the gross estate and not more than Php200‚000 (doesn’t include expenses after the burial.) b.) Court expenses for testate (with a will) or intestate (without a will) proceedings (including extra-judicial settlement.) c.) Debts of the deceased where the papers of said debts are notarized when they were contracted. If the loan was made
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On March 28‚ 2008‚ Brandy Corporation first used its new air conditioning unit. Issues 1. What year should Brandy Corporation recognize the air conditioning unit was first put into service? 2. How much is their deduction for that year with regards to MACRS recovery deduction? Discussion and Analysis 1. Code Section 168(i)(6) provides the treatments of additions or improvements to property. It states that in the case of any addition to (or improvement of) any property‚ the applicable recovery
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of Business and Accountancy COLUMBAN COLLEGE‚ INC. No. 1 Mt. Apo Street‚ New Asinan Olongapo City 2200 Tel. No.: (047) 222-3329 Telefax No.: (047) 222-7789 Website: www.columban.edu.ph DEDUCTIONS FROM GROSS ESTATE 1. Classify the following into exclusive deduction or conjugal/communal deduction. a. Funeral expenses b. Judicial expenses c. Loss of exclusive properties d. Loss of conjugal/communal properties e. Claims against exclusive properties f. Claims against conjugal/communal
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2012 standard deduction: “$5‚950 for single filers‚ $11‚900 for married joint filers‚ $5‚950 for married taxpayers filing separately‚ and $8‚700 for head of household filers.” More types of standard deduction for people over the age of 65 include: “$1‚450 for single or head of household filers‚ and $1‚150 for married filers.” This website stated that‚ “the standard deduction can be claimed on IRS Tax Form 1040‚ IRS Tax Form 1040A‚ or IRS Tax Form 1040E7.” Above-the-Line Deductions include: “student
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objective measuring tools such as timecards or timesheets completed by supervisors to determine the total amount of payroll due each pay period. In a company‚ payroll is the sum of all financial records of salaries‚ wages‚ bonuses and deductions. The current Federal payroll service environment evolved over many years of incremental changes that have been implemented in different ways across the Government. The influence of Agency-unique interpretation of legislation‚ regulation‚ and HR
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MT 1‚ answers‚ v. 1‚ December 12 F6 RUS Monitoring Test 1 – Answers 1 (A) “ARTEMON” 1. Calculation of CPT liability Calculation of CPT liability in mln. RR marks ½ ½ Sales income Prepayments as at 31/12 Direct expenses: Cost of merchandise goods (note 1) Transportation services (note 2) Indirect expenses: Other services (note 2) Wages and salaries (note 3) SSC on wages and salaries (note 3) Immediate write-off of 30% of the cost of new fixed assets (note 4) Depreciation of the new fixed assets
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Reactivity of Halide Ions Purpose: There are four halide salts used in this experiment that are found in the human body. Sodium fluoride is poisonous‚ but has been traced to be beneficial to humans in the prevention of tooth decay. Sodium chloride is added to many of our foods to increase flavor. Sodium chloride is important for many life processes‚ but too much intake is linked to high blood pressure. Sodium bromide is distributed throughout body tissues. Sodium iodine controls cell growth. The
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background in developing a system. CONCEPTUAL LITERATURE Payroll System is a flexible compensation administration solution. It is designed to help human resource professionals as well as finance and accounting personnel to manage employee compensation‚ deductions‚ allowances‚ and benefits in an organization. The system is integrated with the Employee Information System‚ offers efficient features and functionality to manage company’s expenses. (www.blastasia.com) Payroll is an application that lends itself
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CPAs 5191 Natorp Boulevard Mason‚ OH 45040 September 6‚ 2013 Grayson Investments‚ Inc. 53 E. Marsh Ave. Smyrna‚ GA 30082 Dear Ana Marks & Blake Caldwell‚ This letter is regarding the issue of the necessity of reallocating MACRS deductions to satisfy the “economic effect” requirements of Reg. 1.704-1 and 1.704-2. Economic effect regulations tie tax allocations to economic benefits and burdens through the partners’ capital accounts. Allocations satisfy the primary economic effect
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