Unearned revenues are revenues that are received before the company delivers goods or provides services. Some industries that have unearned revenues would include magazine publishers as they only receive checks from customers once the magazine is ordered. Until then the company awaits payment and does not have this in advance. Another company would be airlines because they receive cash once the tickets are sold for future flights. Unearned revenue is used by any company that accepts payments or deposits
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is the senior management of HCA pursuing an LBO of the firm? Prior to the LBO offer‚ HCA was suffering from poor market performance. The firm’s bad-debt expense was growing at a rate faster than anticipated. In 2005‚ uninsured emergency visits and uninsured admissions increased by 9.9% and 8.9% respectively‚ and it is estimated nationally that 85% of uninsured do not pay their medical bills. Moreover‚ the uninsured population was growing at a faster pace in the states HCA operated in than nationally
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Depression Paper Kenda Pollick PSY/270 Richard Ferguson March 9‚ 2010 Depression Paper Unipolar depression and bipolar disorder are two common mood disorders. The emotions that make these two disorders classify as mood disorders are depression and mania. Depression is a mood that makes a person feel sad and low and makes life seem overwhelming and challenging. Mania‚ however‚ is the opposite. Mania is a state of emotion where a person feels an abnormally elevated
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applied to all cases involving part – payment of debt. The question also requires the analysis of the law in relation to whether pre-existing contractual duty can amount to good consideration. In order to answer the question fully‚ it will be necessary to look at two areas of consideration in particular: part payment of a debt and performance of existing contractual duties. Before addressing the two concepts above‚ a brief overview of the facts of Williams v Roffey Bros. & Nicholls (contractors)
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Revenue Recognition Revenue is the electricity that drives business. Revenue has been the starting point on every income statement generated‚ every sales meeting conducted‚ and is on every entrepreneur’s wish list. The basic concept for revenue recognition is that revenue should not be recognized until it is realized or realizable and earned. There are also four criteria must be met in order to recognize revenue: 1) persuasive evidence of an arrangement exists: Consider the substance of the transaction
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gaming industry‚ both from the viewpoint of someone that is interested in playing computer games and as an investor. The topic that I have chosen to address is the issue of revenue recognition. Revenue Recognition Analysis I started by looking at EAs annual report (Form 10-K) for the fiscal year ending March 31‚ 2007. Revenue recognition is discussed in some detail.
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Revenue expenditure is an expenditure which on cost of doing business on day to day basis and is necessary to be cover to maintain the business going on effectively. Thus‚ revenue expenditure is the cash or credit that being spent immediate for short-term purpose‚ example‚ expenses on assets such as repair and fuel which will or will not improve the value of the given assets. Capital expenditure is an expenditure which will cause future benefit to the company. It’s the money that spends on the
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Week 4 Assignment: Depression Paper Axia College of University of Phoenix Situational depression is a normal recurrence for many of us during our lifetimes. We have life events that trigger depression‚ stress and anxiety to include the death of a loved one‚ the unwanted change in our work status and possibly a divorce. Such changes in emotions are temporary and directly related to specific events are part of the way in which we respond to these changes. Outside these
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University of Phoenix Material Appendix G The DSM-IV The DSM-IV is an important tool for clinicians. It provides a standard for diagnoses to be standardized across psychology; however‚ the DSM-IV is not as precise for diagnosing personality disorders as some psychologists would like. Give an example of each of the following problems identified in your readings and explain how these problems could negatively affect a diagnosis. 1. Some criteria used for reaching a diagnosis cannot be observed
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|Evaluation Plan | | | |plans | | | |11/13/2011
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