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In December 2010, Technology University received a $2 million grant from the National Hockey Association to develop an effective neck brace to prevent injuries in its non-goalie hockey players. The NHA grant was intended to cover $1.5 million of direct costs and $0.5 million in overhead costs. The grant stipulated that the NHA would be the sole beneficiary of the research. Technology carried out the research in 2011. As estimated, direct costs were $1.5 million.
A.The character of any income or loss will be ordinary regardless of when the contributed property is sold by the partnership and regardless of the character of the asset in the hands of the partnership.
You've been nominated by your institution for the seminar because of your proficiency in basic accounting concepts. The participants and audience comprise college professors, practicing CPAs, and fellow students.
Describe the accounting rules and regulations you would introduce to ensure that these types of accounting irregularities do not occur in the future.
Calculate the total dollar amount of discount or premium amortization during the first year (5/1/04 through 4/30/05) these bonds were outstanding. (Show computations and round to the nearest dollar.)
Suppose that nominal output rises from $12.5 trillion in 2005 to $13 trillion in 2006. Assume also that the GDP deflator rises from 100 to 105.
Which of the following industries is likely to have the lowest costs of financial distress? Which of the following industries likely to have the highest costs of financial distress?
Which of the following is recorded under Long Term Liabilities section of the Balance Sheet?
The point where the total costs line intersects the left-handvertical axis on the cost-volume-profit chart represents:
Compute the weighted average number of shares to be used in computing earnings per share for 2010.
Which of the following items on the income statement is not disclosed net of tax?
A particular common stock has an annual cash dividend of $2 per share and is predicted to have a market value of $30 per share 5 years from now. Assuming a discount rate of 10%, a fair market price for the stock today is:
Calculate the expected cash balance at the end of April and May, assuming that cash is received only from customers and that $16,000 is paid out during April and 14,000 is paid out during May.
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