made. Apple also acquired property‚ plant and machinery of $8‚165 million and intangible assets of $911 million. Once again all of these accounts were expected of our company because they are accounts we have talked about throughout the last several memos. The financing section shows how much was spent on repaying borrowings‚ any cash raised from any new borrowings or from new share issues‚ which Apple did not have. This will also show any dividends paid to shareholders and any share buybacks. Apple
Premium Cash flow statement Generally Accepted Accounting Principles Balance sheet
------------------------------------------------- Tax Research Memo: Entity Selection Issue FROM: Mark J. Sobanski‚ CPA TO: Penelope‚ Mark and John. DATE: April 15th‚ 2013. SUBJECT: Entity Selection for the new business. Issue/ Considerations: It is desired to study the issue of how should the new business to be started by Penelope‚ Mark and John be structured? The related tax and non-tax considerations are as follows – I. The different forms of organization available to Penelope‚
Premium Limited liability company Corporation Tax
BRIEFING MEMO Disaster Recovery Importance and Solutions TO: DATE: April 30‚ 2014 SUBJECT: Disaster Recovery: The Importance and the Solutions INTRODUCTION: 1. In the information technology computer world Disaster Recovery (DR) plans are commonplace and have been around for many years. In general‚ a DR plan identifies the process a company or organization follows‚ to determine if and to what extent their data center has been adversely impacted by some kind of event and what actions can
Premium Backup Data management
Community Profile Learning Team ETH/316: Ethics and Social Responsibility Community Profile Social responsibility is the belief of people developing the responsibility toward the greater welfare of society. Each individual has his or her beliefs that determine what it means to be socially responsible. Each individual team member has selected a community in which he or she is familiar with for the use of defining social responsibility in each community. These communities include Champaign‚ Truth
Premium Social responsibility Responsibility
Facebook Profile Lab I selected my good friend‚ Frankie‚ for this assignment. Frankie is an older gentleman (somewhere between 50 and 60) that is very open about being an active member of Alcoholics Anonymous for 21 years now. He hails from Mattoon‚ Illinois‚ has also lived in Florida and now lives in Garden Grove‚ California. Currently he works at Telecare in Santa Ana‚ California where he works with adult men and women with mental disabilities. Frankie is a single male born on January 11
Premium Elvis Presley
MEMO To: Billy Stubblefield‚ President From: Darrell Pace‚ Manager Date: November 19‚ 2013 Subject: Permission to continue research My name is Darrell Pace and I am requesting to continue research for the implementation of a Spanish curriculum in the Professional Academy Day School. The proposed research will greatly impact our students‚ parents‚ and faculty because the world is becoming increasingly interconnected. Parents are turning to language immersion programs for their
Premium Education Multilingualism Language
Policy Memo to Francisco de Rosenzweig Analyzing Mexico’s role in TAFTA 27 May 2013 Currently on the Transatlantic Free Trade Area also known as TAFTA or TTIP (Transatlantic Trade and Investment Partnership) is a proposed free trade area between Europe and the United States‚ the original trade was proposed in the 90s‚ but it in 2007 they consider making it happen again but it finished in nothing. In March 2013‚ President Barack Obama‚ told that it was a priority to his government
Free United States International trade European Union
To: B. Wonder‚ Chief Executive Officer From: Chief Marketing Officer Subject: Potential Acquisition Date: July 26‚ 2013 The purpose of this memo is to provide feedback‚ detailing the Marketing Teams’ perspectives and update you on results from several inquiries relating to a prosed merger of the Italian hotel chain. While some research is conclusive‚ other variables that may affect the acquisition are; monetary exchange rate‚ geological changes‚ and reconstruction and improvements cost
Premium Chief executive officer Hotel chains Hotel
Lecture 4 – Internal Environment Assessment MOS 4410: Strategy Case: Chipotle Mexican Grill Case Memo 3 Assignment Questions (you can use bullet points for all questions except #6. Please use sentences to explain your position): 1. What are the conditions in Chipotle’s general environment? Are these threats or opportunities? Demographics Target millennium Is a strength because they respond well to their advertising strategy Also a weakness because they are normally more price-conscious
Premium Fast food Marketing Strategic management
MEMORANDUM TO: The CFO of Bessrawl Corporation Implementation of the new accounting standards is a complex process and it requires time and effort‚ however switching to IFRS could be beneficial to your company. In this memo we would like to address the costs and benefits of switching from U.S GAAP to IFRS. We will also analyze the impact that the change would have on Bessrawl’s financial statements. One of the cons of switching to IFRS is the cost and time. The initial cost to convert to
Premium Generally Accepted Accounting Principles Balance sheet Depreciation