Polluter Corp. (the “Company”)‚ an SEC registrant‚ operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility‚ which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e.‚ the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs‚ the Company recorded the EAs as intangible assets with a cost basis
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Cleaning and Polishing Hard Gelatin Capsules 1. Salt Polishing- NaCl 2. Cloth Dusting- The capsules after the filling operation are rubbed with cloth. This gives shine to the capsules along with elimination of the materials that are tough to remove. 3. Brushing- This is done with the help of brushes and generally vacuum is employed inorder to remove the dust. 4. Pan Polishing- Acela-cota pan 1. Pan polishing: Accelacota coating pan is generally employed for this process. In order
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David Fine ACC641- corp tax 2 Chapter 7 Intro * Just like companies are able to be created tax free‚ corporations are given the ability to restructure and reorganize as long as they follow the code rules * Since the reorganizations are usually substantial‚ the tax implication can be significant * The taxable gain for a shareholder is likely to be treated as either a dividend or a capital gain. * These tax classifications are less then the rates for ordinary income
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DATE: December 7‚ 2012 TO: Polluter Corp. FROM: SUBJECT: Emissions Allowances Facts: Polluter Corp‚ has recently spent $3 million to purchase emission allowances‚ with a vintage year of 2012‚ in order to meet the need for additional EAs in the fiscal years 2010-2014. They will also need to sell EAs‚ with a vintage year of 2016‚ in order to offset the costs of the purchase. It is to my understanding that the need for EAs arose because of the significant amount of greenhouse gases emitted by
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CASE 1. COMTEC CORPORATION I. The Summary. The text tells us about the situation which took place with one of manufactures of microcomputers in Cambridge‚ Compec Corporation. It has some serious financial problems according to slow sales of its primary product (the Comtec 100 Microcomputer) in both domestic and international market. The president of the Compec‚ Dr. Daniel Needham made a decision to hire a seasoned consultant‚ Ms. Roberta Malcolm‚ to suggest recommendations for saving the
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The Marine Corps The perspectives I have of Latin America were developed over 18 years of immersion as a local. Social awareness‚ familiarity of speech‚ understanding of issues that matter in the region vs. issues important outside of the region are second nature to me. I was born and raised in Colombia‚ and finished high school in Panama. The political environment of Colombia and Panama shaped my cultural awareness and political understanding of these two countries’ overall climate as well
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Course: Corporate Finance Faculty: Prof. Pramod Yadav Submitted by: Jeet K Bhatt Roll No: 14 Assignment – FMC Corp. 1. What were the motivations for FMC corp. to go for recapitalization? a) To eliminate a takeover attempt: The stock was attractively valued and the company had quite a lot of cash ($403 million in 1986) in its hands. It made the company attractive to hostile takeovers. b) To give FMC employees a greater stake in the company: Company showed strong cash on its balance sheet
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Peace Corps “If a free society cannot help the many who are poor‚ it cannot save the few who are rich‚” said President John F. Kennedy during his inaugural speech on January 20‚ 1961 (Weitsman15). Unlike presidents before him‚ Kennedy had a desire to reform the American attitude of ignorance and apathy towards the world‚ leading him to challenge a “new generation of Americans” to join “a grand and global alliance” (Weitsman 15). This “global alliance” was intended to combat tyranny‚ poverty‚ disease
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Chemical Corps Chemical Corps There are many different types of branches in the United States Army. All of them serve important needs to protect the nation’s freedom. The branch that has to do with defending the nation against the threat of chemical‚ biological‚ radiological‚ and nuclear weapons and lies within the Chemical Corps of the United States. This is important because rise of weapons of mass destruction has skyrocketed in the past 15 years. There are 3 companies of the Chemical corps and
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Job Corps offers opportunities to receive academic and professional success. Because of this‚ I have several reasons for enrolling in this program. My first reason is I did not succeed in passing the high school graduation test. Secondly‚ this is another chance to prove to myself that I can do it. Thirdly‚ my son needs to know just as much as I do that he should never give up on anything ever in life. People do not realize that in life they must take advantage of the opportunities given
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