406.68 Insecticide 1‚070.14 1‚687.02 Irrigation charges 437.67 560.22 Interest on working capital 13.94 14.96 Miscellaneous II Fixed cost 11‚013.68 8‚804.16 9‚347.16 6‚633.37 Rental value of owned land 448.48 211.04 Rent paid for leased in land 56.78 101.32 Land revenue‚ cesses & taxes 233.78 409.00 Depreciation on implements & farm buildings 927.48 1‚449.43 Interest on fixed capital Total I+II 28‚532.78 29‚831.95 III (a) Yield and Production per ha 53.72 44
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INSTRUCTIONS FOR FILING 2012 U.S. S CORPORATION INCOME TAX RETURN May 12‚ 2014 SIGNATURE: An authorized officer of your S corporation should sign and date the return at the bottom of the first page. DUE DATE: File your 2012 Form 1120S on or before: March 15‚ 2013 The IRS may treat tax returns that are lost in the mail as not filed on time‚ unless you send them by registered or certified mail. To avoid the risk of your tax return being lost‚ mail it via (1) certified U.S. mail‚ return receipt requested
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apartment rather than own a home. A major decision that all adults will face is deciding if it better for them to rent or own their residence. I am going to show it is far more cost effective to live in a rental property rather than owning a property. The average cost of living in a rental property is far less than living in property that is owned. The comparison in the cost of rent versus the cost of a mortgage combined with the extra expenses of owning a home will show the basic savings a person
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percent effective June 1‚ 2007. The new sales tax revenue generated by this increase will be placed in a newly created Homestead Exemption Fund. Second‚ beginning with tax year 2007‚ all owner-occupied residential property is exempt from property taxes for school operations. Funds in the Homestead Exemption Fund are to be used to reimburse school districts for the lost property tax revenue. However‚ to say that the funds will be used to reimburse school districts is an oversimplification. As
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volume. Examples Rental (fixed amount)‚ depreciation‚ salary of security guards/janitors under agency‚ electricity/water/gas‚ telephone charges (local calls); insurance premiums; Maintenance costs covered by service agreements. Types of Cost Variable Costs These costs vary with the level of store sales. As sales increase‚ so do the variable costs. Examples Royalty‚ Food & Paper items‚ Dailies cost‚ rental based on % of sales‚ operating supplies (store‚ janitorial supplies)‚ local taxes Types of Cost
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The Bare Minimum Overall Case Facts Big Bear Power (Big Bear) must determine what factors should be included in the minimum lease payments for the lease of a combustion turbine from Goliath Co. For each of the following three provisions‚ we determine what components should be included in “minimum lease payments” per ASC 840. Provision 1 Facts At the beginning of the lease‚ Big Bear pays $500‚000 to its legal counsel as well as $1 million in legal fees incurred by Goliath Co. The Company is required
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Description / Instructions: Complete the following Week 1 Assignment in WileyPLUS: * Exercise 8-4 * Exercise 8-11 * BYP 8-1 * BYP 8-2 Question 1 The ledger of Wainwright Company at the end of the current year shows Accounts Receivable $78‚000; Credit Sales $810‚000; and Sales Returns and Allowances $40‚000. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) If Wainwright uses the direct write-off method to account for uncollectible accounts
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Problem: Reference : Kasavana Brooks‚ 5th Edition‚ Pg. 351 Hubbart Formula Approach‚ Room Pricing The Casa Vana Inn‚ a 200 room property‚ is projected to cost $9‚900‚000 inclusive of land‚ building‚ equipment‚ and furniture. An additional $100‚000 is needed for working capital‚ bringing the total cost of construction and opening to $10‚000‚000. The hotel is financed with a loan of $7‚500‚000 at 12% annual interest and cash of $2‚500‚000 provided by the owners. The owners desire a 15% annual return
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CHAPTER 7—LONG-TERM DEBT-PAYING ABILITY MULTIPLE CHOICE 1. Jones Company has long-term debt of $1‚000‚000‚ while Smith Company‚ Jones’ competitor‚ has long-term debt of $200‚000. Which of the following statements best represents an analysis of the long-term debt position of these two firms? a. Smith Company’s times interest earned should be lower than Jones. b. Jones obviously has too much debt when compared to its competitor. c. Jones should sell more stock and use less debt. d. Smith has five
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4.10 Learning Objectives 3‚ 4 3‚ 4 3 3 6 4 5 5 5 8 Topic Deferred expenses and revenue Deferred expenses and revenue Accounting for supplies Accounting for depreciation Accrued revenue Unearned revenue Accrued salaries Accrued interest Accrued taxes Concept of materiality Skills Analysis Analysis Analysis Analysis Analysis Analysis Analysis Analysis Analysis Judgment‚ communication‚ analysis Exercises 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 4.11 4.12 4.13 4.14 4.15 Topic Accounting terminology
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