CHAPTER 5: ACCOUNTING FOR GENERAL CAPITAL ASSETS AND CAPITAL PROJECTS OUTLINE Number Topic Type/Task Status (re: 13/e) Questions: 5-1 Distinguishing general capital assets from fund capital assets Describe New 5-2 Capital asset disclosures Explain New 5-3 Modified approach for infrastructure Describe New 5-4 Capital lease accounting Describe 5-8 revised 5-5 Asset impairment Explain New 5-6 Use of capital projects funds Explain 5-4 revised 5-7 Encumbrances Explain Same 5-8 Construction
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Introduction‚ Background‚ Current Technology Systems Organization: The organization that is analyzed is Tesla‚ Inc. formally named Tesla motors. Tesla was founded in 2003‚ by an engineering group that wants to show consumers that driving electric is not a settlement to their lives. That driving electric can be enhanced‚ faster‚ and enjoyable than regular gasoline cars. Tesla’s mission is to accelerate the world’s transition to sustainable energy. Tesla is involved in the automotive‚ manufacturing
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What if I told you that money could be used as a weapon? Would you believe me? Would you believe Retired Four Star General David Petraeus? “Money is my most important ammunition in this war.” —MG David Petraeus‚ 101st Airborne Division Air Assault (Clay‚ 2009). General Petraeus was an extraordinary leader while serving in Iraq and Afghanistan‚ from the initial invasion of Iraq in 2003 to his subsequent retirement and assumption of command of the Central Intelligence Agency (CIA) 2011. (Robinson
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TOTAL VALUE OF DEAL Rs. 115.56 Rs. 104.62 PINKERTON’S 1987 408.3 381.7 26.6 27 -0.4 1988 363.387 332.4991 30.8879 21.80322 9.084675 1989 323.4144 294.3071 29.1073 19.08145 10.02585 1990 287.8388 260.4942 27.34469 16.69465 10.65004 1991 302.2308 271.2521 30.97866 17.52939 13.44927 1992 317.3423 284.8147 32.52759 18.40585 14.12173 INCOME COServices GROSS PROFIT OP EXP OP PROFIT PBT NET OF TAX 1986 367.7 342.5 25.2 24.5 0.7 0.462 -0.264 5.995886 6.617059 7.029025 8.876518 9.320344
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Question 1. Discuss how Intel changed ingredient-marketing history. What did it do so well in those initial marketing campaigns? In 1980s‚ Intel faced a problem to distinguish itself from the competitors and tried to convince consumers to pay more for its high performance products. By creating the ingredient-branding campaign‚ Intel mended the matter and made history in 1991. To become distinctive‚ it chose a name for its latest microprocessor introduction that could be trademarked‚ Pentium. The
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Seligram‚ INC The Seligram‚ INC. has provided electronic testing of various components since 1983. One of 11 divisions of the company‚ Electronic Testing Operations (ETO)‚ has played a central role in the testing operations. However‚ technological advancement of testing and outdated machines have challenged the company’s prospect in the industry. The main issue‚ in the introduction of the new equipment‚ Seligram needs to find optimal system to control overhead cost. Q2 (a) Single burden pool
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The keys to the company’s future value and growth are profitability (ROE) and the reinvestment of retained earnings. Retained earnings are determined by dividend payout. The spreadsheet sets ROE at 15% for the five years from 2006 to 2010. If Reeby Sports will lose its competitive edge by 2011‚ then it cannot continue earning more than its 10% cost of capital. Therefore ROE is reduced to 10% starting in 2011. The payout ratio is set at .30 from 2006 onwards. Notice that the long-term growth rate
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What is the weighted average cost of capital (WACC) for Marriott Corporation? WACC = (1 - τ)rD(D/V) + rE(E/V) D = market value of debt E = market value of equity V = value of the firm = D + E rD = pretax cost of debt rE = after tax cost of debt τ = tax rate = 175.9/398.9 = 44% Cost of Equity Target debt ratio is 60%; actual is 41% [Exhibit 1] βs = 1.11 βu = βs / (1 + (1 – τ) D/E) = 1.11/(1 + (1 – .44) (.41)) = 0.80 Using the target debt ratio of 60%: βTs = βu (1 + (1 – τ) D/E)
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ARTICLE #19 Vicarious Liability: What Is It and How Does It Apply? From Coverys Risk Management (Tracy L. Melina‚ BS‚ MBA‚ CPHRM) In healthcare‚ there are two main categories of liability: primary and secondary. And while most physicians and other clinicians are constantly aware of how their own actions and decisions affect risk and safety‚ it’s easy to forget about the type of secondary liability known as “vicarious liability” because this type of liability applies when adverse outcomes result
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FIFE SOLUTIONS LTD SECTION A: STARTING UP Fife Solutions Ltd‚ a firm of IT consultants was set up by Pradeep Sharma and Justyna Brown 10 years ago. It had always been their dream whist at University to set up their own business but immediately after graduating‚ they went their separate ways and gained experience in the IT field. A generous development grant from the government allowed them to pursue their dream and Fife Solutions was born. This new company allowed Justyna and Pradeep to play
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