November 16‚ 2012 TAX FILE MEMORANDUM FROM SUBJECT Peaceful Pastures Funeral Home‚ INC. taxpayer engagement. FACT Peaceful Pastures Funeral Home‚ INC (“Peaceful”) has designed an approach that allows customers to prepay for their funeral goods and services. Under this program‚ the customer pays in advance for the goods and services that will be provided at the time of their death‚ often at a significant discount. Under the terms of the contract‚ the payments are refundable at the contract purchaser’s
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1. Plan Manager’s travel risk – physical injuries/deaths – initially rated as extreme. Management meetings to finish 3:00pm. Install teleconferencing. Management training shift to morning half day sessions. By-law Compliance risk – reputation loss and fines by council – initially rated as high. Apply for time to ‘make good’. Policy and procedures to change work practices. Install water saving devices such as native plants‚ tank‚ dual flush toilet systems‚ and 5 stars (WELS) dishwasher
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106 New Drive Sewaren‚ NJ‚ 07263 February 4‚ 2013 Michael Sith 1 Dell Lane San Francisco‚ CA‚ 11576 Exactly one year ago today‚ I purchased an Alienware M15X laptop from your corporation to use both for school and for my leisure. I had an unfortunate accident where water spilled all over my laptop‚ causing it to shut down permanently. I called you to explain that my laptop was covered by the warranty I purchased along with my laptop. I received nothing but negative
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BUSINESS MEMORANDUM analysis‚ the following conclusions were derived: 1. Scale the Philippines facilities to increase the production of parts and products created to supply the orders from the Asian markets‚ while decreasing the U.S. production. The countries in Asia we are targeting as part of our strategy are in high demand for our products as part of their global expansion and tourism. 2. Seeking legal expert opinion to identify all legal aspects for conducting business in India‚ as this
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MEMORANDUM To: S. Partner‚ C.P.A. From: Nicole J. Badalamenti‚ J. Accountant Date: August 27‚ 2012 Subject: Mr. B. Potato I FACTS Mr. B. Potato‚ a wealthy real estate investor‚ recently purchased a house on a parcel of land for $400‚000. The house was appraised at a value of $300‚000 and the land had an appraised value of $100‚000. Mr. Potato plans to tear down the house and replace it with a new house worth $1‚500‚000 with the intentions of living in
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MEMORANDUM TO: Dr. Green FROM: Kecia Carter DATE: November 28‚ 2010 RE: Tax Memo #1/Gambling Activities Issue #1 Dr. Green is a practicing physician in Chicago who‚ as an avid blackjack and slot machine player‚ travels to Las Vegas bi-weekly to gamble. He would like to know what criteria are used to determine whether his gambling activities constitute a trade or business for federal income tax purposes and whether or not you think his gambling activities qualify for trade or
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……………………………………….. ……………………………….. …………………………. ……………………………… TEL;………………… E-mail; …………………………. THE COMPANIES ACT‚ CAP. 85 COMPANY LIMITED BY SHARES MEMORANDUM OF ASSOCIATION OF TsT Aktemur Int. a) To deal in all other goods‚ textiles and articles used in similar business or commonly supplied in a similar connection thereto. b) To deal in/ distribute solar products and associated accessories‚ as a subsidiary
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(ROE) of Dell Corporation from 2008 to 2012. Dell /Year | Net Revenue($B) | Net Income($B) | ROA(%) | ROE(%) | 2008 | 61.133 | 2.947 | 10.69 | 78.90 | 2009 | 61.101 | 2.478 | 9.35 | 58.01 | 2010 | 52.902 | 1.433 | 4.26 | 25.40 | 2011 | 61.494 | 2.635 | 6.83 | 33.92 | 2012 | 62.071 | 3.492 | 7.84 | 39.16 | 2. Dell Inc. share prices from 1998 to 2013. . Forecast Earnings Growth | | According to the graph above‚ over the next five years‚ the analysts that follow Dell‚ are expecting
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interoffice memorandum In this memo‚ is the annual budget for the Atlas Police Department? This is a written breakdown of every decision made by the Chief Aren Johnson. My base salary is $111‚299.84 for the chief needed for the Atlas Police Department. I hired an assistant chief to aid me in my decision. The assistance chief salary is $102‚312.96. I hired a patrol captain and the salary is $88‚298.24. I hired three lieutenants needed to cover all three shifts and total salary of all three is $234
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Employee Memorandum To: Employee’s working for the Catalog From: Paul Butkevich; CEO of S. N. Boyce Subject: Ending of Catalog Sales Date: 10/21/12 The purpose of this memorandum is to remind you all of S. N. Boyce’s Catalog Division’s closing at the end of this quarter. Over the past few years‚ our company has gradually brought in reasonable income but as of lately‚ our catalog division has been losing money‚ approximately $16 Million lost just last year. Due to more
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