Distinguish between capital and revenue expenditures
How should you distinguish between capital and revenue expenditures? How should you account for and report each of the following expenditures at the time incurred and in subsequent accounting period?
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Consider a steam Rankine cycle with superheat. The maximum temperature and pressure are 540 C and 60 bar and the minimum pressure is 0.1 bar.
AV City stocks and sells a particular brand of laptop. It costs the firm $625 each time it places an order with the manufacturer for the laptops. The cost of carrying one laptop in inventory for a year is $130.
Axle Supply Co., expects sales next year to be $300,000. Inventory and accounts receivable will increase by $60,000 to accommodate this sales level.
In December, one of the processing departments at Stiel Corporation had ending work in process inventory of $38,000. During the month, $119,000 of costs were added to production and the cost of units transferred out from the department was $92,000
The projected benefit obligation and the accumulated benefit obligation at the beginning of the year are $300,000 and $280,000, respectively. The expected return on plan assets is 9% and the settlement rate is 10%.
Wecker Company's year-end unadjusted trial balance shows accounts receivable of $89,000, allowance for doubtful accounts of $500 (credit), and sales of $270,000.
Stephen Colbert works as a television talk show host. In 2010, Stephen generated substantial income from his role as talk show host from his employer.
Fraize Corporation makes a product that uses a material with the quantity standard of 9.5 kilos per unit of output and the price standard of $4.00 per kilo. In July the company produced 7,000 units using 68,850 kilos of the direct material.
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What types of unconscious or implicit bias might be present? How could they shape people's actions, decisions, or access to resources?
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