Patents XYZ Research Co‚ (XYZ) came to our firm‚ requesting clarification on the accounting treatment for patents the company purchased. 1. FACTS The company possesses many patents and has historically expensed all of the costs associated with obtaining their patents. The company is unsure if any or all of its patent costs can be capitalized. The company is unsure if impairment testing should be done periodically on their patents. 2. ISSUES a) Should any costs related to
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RECOMMENDATION: Swisher Mower and Machine Company should reject the offer to produce the Private-Label brand. RATIONALE: • Standard Riding Mower contribution per unit would drop from $97 to $33.98‚ which is $63.02 per mower. (Appendix 4) • Contribution Margin would drop from 14.92% to 5.5%‚ which is 9.42%. (Appendix 4) • Swisher Mower would only profit $62‚819 from producing the 8‚200 units in the Private-Label in the first full year of production. (Appendix 5) o Profit per mower is only $7
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The Brita Products Company began in 1988 under the recommendation of Charlie Couric‚ a marketing executive with the Clorox Company. Optimistic of its capability to be profitable‚ Clorox acquired the right to market the home water filtration system. Clorox‚ citing the overriding long-term benefits of continuous filter sales‚ initially engaged in deficit spending. Such measures paid off and Clorox not only created a $350 million market‚ but also captured 70% of the market revenue. Brita enjoyed success
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services. Bearing the name of its founder‚ Michael Dell‚ the company is one of the largest technological corporations in the world‚ employing more than 103‚300 people worldwide. Dell is listed at number 41 in the Fortune 500 list. Dell has grown by both increasing its customer base and through acquisitions since its inception; notable mergers and acquisitions including Alienware (2006) and Perot Systems (2009). As of 2009‚ the company sold personal computers‚ servers‚ data storage devices‚ network
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analysis. CLIENT NAME: | Pinnacle Manufacturing Company | DATE OF FINANCIAL STATEMENTS: | For Period/Dates Ending December 31‚ 2009‚ 2008‚ 2007 | LIQUIDITY RATIOS 2009 | 2008 | 2007 | | | | | Current Assets | 44‚497‚169 | 36‚195‚745 | 36‚005‚390 | Current Liabilities | 25‚926‚158 | 17‚605‚301 | 16‚340‚517 | 1. Current ratio = | 1.72 | 2.06 | 2.20 | Comments: Current Ratio is greater than one‚ suggests that Pinnacle can pay of their current |
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Mearl oil company case review The case is about a manager environmental support system of Mearl Oil Company named Leslie Milne which noticed that there are serious potential environmental and health hazard problems in areas which industrial facilities were discharging wastewater into open ditches. According to this discovery‚ company made a memorandum of wastewater discharge‚ environment and health standard to all Mearl subsidiaries which were then called by Environmental Impact Targets (EITs)
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In his article “The Experience Machine”‚ Nozick (p.42) offers a thought experiment which with floating in a tank‚ people can get any experience which they desire in an experience machine. Nozick uses the experiment that “the highest aggregate level of individual well being”(Hussain‚ 2018) should be achieved by accomplish certain things instead of simply plugging into the experience machine. The reason is that people lose their ability to do something‚ having their own personalities and living in
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Olaudah Equiano to illuminate the experiences of enslavement for decades (Burnside and Robotham 1997)‚ chapter 8 of The Slave Ship titled “The Sailor’s Vast Machine” contains a learned and astute description of work and suffering at sea. What sticks out is violence‚ and the shocking degree to which physical and emotional terror was used as a tool for control and psychosexual masochism. Rediker rightly points out that both captives and crew were being exploited by the captain‚ officers‚ and sponsors
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Questions Presented Should the Pittston Coal Company be held liable for the emotional damages and psychic impairments of the plaintiffs? Do the plaintiffs fall within the “zone of danger‚” established for NEID cases? Legal Issues Owing to the fact that many of the victims of the Buffalo Creek disaster suffered mental anguish or “psychic impairments” rather than simply physical injuries‚ the question arises in this case whether or not the plaintiffs may recover for these psychic impairments. Argument
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The Time Machine Mischel Figusch Englisch-LK Jg. 13 Plot Summary The novel begins with a dinner meeting at the Time Traveller’s house. The present intellectual group‚ consisting of the narrator‚ a Psychologist‚ a Medical Man and a Provincial Mayor are discussing the theme of the fourth dimension‚ i.e. time. The TT tries to explain the theory and the possibility of time travelling. As the guests doubted his words he proves his theory with a small model of a time machine‚ which
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