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
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------------------------------------------------- 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‚
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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
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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
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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
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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
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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
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Reflective Memo #2 The Karing Kidz which consist of Brooke C‚ Brooke S‚ Tony‚ and Nick. Our task this week was to get our website rolling and to get in contact with our organization. Our logo has been finished and we also set up days in the next two weeks where we all can meet up and work on this together. We hope my next Tuesday to have our video‚ mission statement‚ and most of our website finished so we can knock out the rest of our paper. This week I contacted a high school counselor
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BTN 7-4 – Page 312 TO: Wendy Geiger DATE: June 19‚ 2011 SUBJECT: Manual Accounting Modifications for Expanded Business M E M O R A N D U M This memo is to advise you of the best possible ways for you to modify your current manual accounting system to accommodate the expanded business activities for your retail store. Pursuant to our conversation‚ you generally obtain your goods on credit using purchase orders‚ and your sales are primarily cash. You currently keep your manual accounting system
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free trade with Asian countries‚ navy ruling over the Pacific and continuing influence in the region. However‚ the rise of China and recent territorial disputes over South China Sea and Diaoyu Island pose great challenges to this goal. This policy memo points out a problem in the existing foreign policy that the US’s ambiguous position in East Asia would be adversarial in maintaining its own national interests. A clearer positioning of the US in East Asia is necessary. While active military engagement
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