Exercise 16–1 Requirement 1 Since taxable income is less than pretax accounting income‚ a future taxable amount will occur when the temporary difference reverses. This means a deferred tax liability should be recorded to reflect the future tax consequences of the temporary difference. Income tax expense (to balance) 140‚000 Deferred tax liability ([$400‚000 – 250‚000] x 35%) 52‚500 Income tax payable ($250‚000 x 35%) 87‚500 As a result‚ net income is $260‚000: Pretax accounting
Premium Generally Accepted Accounting Principles Balance sheet Taxation
Assignment 03 eth305v Give a definition of the concept learning style. (2) Learning style is that consistent pattern of behaviour in which a learnerapproaches and masters learning content‚ discover his or her world andforms concepts. It is formed in the deep structure of neural organisationand personality which moulds and is moulded by human development and the cultural experiences of home‚ school and society. Give a definition of the concept teaching style. (2) Teaching style refers
Free Education Teacher Multiculturalism
Exercises Audience relationship: The “You” Attitude Rewrite these sentences to reflect your audience’s viewpoint: 1. Your e-mail cannot be processed; we request that you use the order form on our website instead. Please use the order form on our website to enable to process ur email. 2. We insist that you always bring your credit card to the store. Please always bring your credit card to the store. 3. We want to get rid of all our CRT monitors to make room in our warehouse for the new LCD flat screen
Premium Employment The Order Money
REPORT ON E-PROCUREMENT Case on General Motors • What business is the organization in? General Motors‚ as a representative U.S.–based automobile manufacturer‚ has several characteristics that make it a perfect fit for e-procurement and a great example of how e-procurement is reshaping U.S. Manufacturing. First‚ GM is the major part of a large supply chain. The scope of this supply chain and the role of GM in it is reflected in its annual $63 billion procurement expense. The cost
Premium Electronic commerce Marketing Management
Teaching Note: Whole Foods Market: 2010 How to Grow in an Increasingly Competitive Market? Synopsis of Case This case outlines Whole Foods’ competitive approach to dominating natural and organic food sales. Focal points in the case are the emphasis on quality and innovation‚ specified target groups‚ the Whole Foods shopping experience‚ and differentiation other than price. Listed on the S & P 500 and Fortune 500 companies‚ Whole Foods successes are due in part to its mission to provide high quality
Premium Organic food Whole foods Whole Foods Market
Exercises 1. Synergy Valuation a. Cost and revenue synergies Managers of an acquiring company anticipate cost savings pretax of $50 million in the first year of the deal and $100 million the next and that thereafter the savings would grow @ inflation‚ 2%. Marginal tax rate is 30%. The firm must invest $1 billion to achieve these savings and starting in the third year must spend 5% of the pre-tax savings to sustain the rate of savings. As part of rationalization of operations‚ some assets will be
Premium Revenue Cash flow Stock
Name: ________________________ Class: ___________________ Date: __________ ID: A Chapter 04 True/False Indicate whether the statement is true or false. ____ 1. Section 351 (which permits transfers to controlled corporations to be tax deferred) can be justified under the wherewithal to pay concept. ____ 2. Similar to like-kind exchanges‚ the receipt of “boot” under § 351 can cause loss to be recognized. ____ 3. Tina incorporates her sole proprietorship with assets having a
Premium Stock market Corporation
Mai Le Professor Aurora Belina Bautista SOC 109-02 2/7/14 An anthropological introduction to Youtube An anthropological introduction to Youtube is one of the presentations by Michael Wesch of Kansas State University. He teaches a class called Digital Ethnography‚ and “ethnography is the study of a culture.” Nowadays‚ there are many kinds of mass media appearing to connect people around the world. Thus‚ on Michael Wesch’s website‚ he writes‚ “Our work explores how humans use media‚ how media uses
Premium Anthropology Sociology Psychology
Basic HTML 2 October 2003 Information Technologies Copyright © 2003 University of Delaware. Permission to copy without fee all or part of this material is granted provided that the copies are not made or distributed for direct commercial advantage or profit and that the material duplicated is attributed to Information Technologies‚ University of Delaware. To copy otherwise or to republish requires specific permission and a fee. Basic HTML 2 Introduction Now that you have
Premium HTML World Wide Web Web page
Antenna Basics Theory Basic terms Basic antenna types 1 ©Kathrein/Scholz 07/04 Antenna Basics / Theory What is an antenna ? An antenna is the converter between two kinds of electromagnetic waves : cable bounded waves ⇔ free space waves 2 ©Kathrein/Scholz 07/04 Antenna Basics / Theory antenna principle shown by bending a coax cable open the pulsing electrical field‚ created by the transmitter‘s high frequency power‚ cannot leave the cable the field lines
Premium Antenna Electromagnetic radiation Antennas