Goodwill for Impairment CLAUDIA Inc. has an internally generated goodwill and did not amortize or tested for impairment. They cannot amortize because measuring the components are complex and associating the costs incurred with future benefits are too difficult. Goodwill cannot generate cash flows independently and is made as a combination with other assets making up a business; it needs to be assigned to a reporting unit or cash-generating unit in order to test for impairment. Under ASPE‚ the impairment
Premium Depreciation Depreciation Balance sheet
Product Bundle Pricing The textbook defines product bundle pricing as “combining several products and offering the bundle at a reduced price” (274). This strategy can be effective at selling product accessories that customers would not buy outside the bundle. This can increase the total profit gained from each customer even if the profit margin on each item sold in the bundle is lower than if they had been sold separately. Walmart provides an excellent example of product bundle pricing with
Premium Xbox 360 Video game console
INTRODUCTION Toy World‚ Inc. was a manufacturer of plastics toys for children. Its product groups included toys cars‚ trucks‚ construction equipment‚ rockets‚ spaceships and satellites‚ musical instruments‚ animals‚ robots‚ and action figures. The products are a wide range of designs‚ colors‚ and sizes. This kind of business was a highly competitive business. Moreover‚ this industry was populated by a large number of companies‚ which were short on capital and management talent. Since capital
Premium Pro forma Inventory
STRENGTH 1. Gap Inc. opened its first stores in Serbia and Ukraine because Ukraine is the fastest growing retail market in Eastern Europe‚ while Serbia has many young customer who enjoy shopping. 2. Expansion of GAP Inc. due to growth management by divisional president in various country. 3. The company provide a wide range of family clothing product include denim‚ khakis‚ t-shirt‚ shoes. 4. GAP has a well establish code ethics‚ translated in 65 different language which is the best communication
Premium Recession Franchising Sales
INTRODUCTION CDMA stands for CODE Division Multiple Access. Code division multiple access ( CDMA ) is a channel access method used by various radio communication technologies. CDMA is an example of multiple access ‚ which is where several transmitters can send information simultaneously over a single communication channel. This allows several users to share a band of frequencies (see bandwidth). To permit this to be achieved without undue interference between theusers CDMA employs spread- spectrum
Premium Modulation
CALIFORNIA MARITIME ACADENY Vallejo‚ CA Apple Inc. by: Breanna 17 December 2011 EGL 001 Introduction to English Composition 1 Apple Inc. Do you own an iPod? Or how about a Mac computer? Apple products are very well known all around the world. Even though they seem like such a great product‚ it took their creator Steve Jobs and many helpful employees to perfect the iPod to how it is today. Jobs endured financial loss‚ risk of failure‚ threats‚ and lawsuits‚ and success
Premium Apple Inc.
Ning Yang Professor Zimmerman ENG 049 06 March 2013 Working Purposes Although the low-wage jobs are not required a high education background‚ in the real situation is you have to work more in order to make enough money to survive. We all want to have a “good job” that can pay you well and also enjoyable at work‚ but what job is the best option you want to have? In the book “Nickel and Dimed”‚ the writer Barbara Ehrenreich argued that a minimum-wage worker trying to survive with minimum
Premium Higher education Minimum wage Academic degree
SAFETY & SECURITY RISKS IN HOTEL Introduction: What is workplace safety & Security? And how does it affect hotel customers? About Thousands of claims annually filed regarding injuries in the hotel industries. Mainly at workplace health and safety must be given more priority in order to define how things are done which in turn results minimising our exposure to risks not just for employees but for hotel customers as well therefore the culture of the workplace needs to be supportive to
Premium Occupational safety and health
There are three different categories for peoples eating habits. The very picky‚ and hard to please type are the conservative eaters. Of course‚ there are your typical eaters who will try new things‚ but only to a certain extent. Lastly‚ are the types of people willing to eat chocolate concoctions of covered ants‚ branded as the adventurous eaters. Conservative eaters are not subject to change. They will usually eat at the same restaurant‚ order the same meal‚ and feel comfortable doing so. Stepping
Premium Food
General Motors: Packard Electric Division Luiz Zuneda BU-502 Applied Business Research and Communication Skills Instructor: Dr. Peggy Bilbruck Southern States University Abstract In this case study we will analyze the options which David Schramm will be submitted to decider the use of a new product‚ RIM groomet is the best option to be used in the 1992 year of cars manufactured by the company General Motors. Throughout the text‚ concepts will be reviewed on decision making (William Ellet
Premium Decision making Decision theory Decision making software