Answer:
Explanation:
The journal entry is shown below:
Inventory A/c Dr $73,500
To Accumulated depletion A/c $73,500
(Being the depletion is recorded)
The computation is shown below
First we have to compute the depletion per ton which is shown below:
= (Acquired cost of coal mine + Intangible development costs + fair value of the obligation - Sale value) ÷ (Number of estimated tons of coal extracted)
= ($400,000 + $100,000 + $80,000 - $160,000) ÷ (4,000 tons)
= $105
Now if 700 are extracted in first year, so the depletion would be
= 700 × $105
= $73,500
Answer:
(a) $0 (b) 0% (c) 50% (d) -40% (e) 0.444 and 0.556 (f) -0.05
Explanation:
(a) Profit (in $) = (increase in price per share of Harley-Davidson * number of Harley-Davidson shares held) - (decrease in price per share of Yahoo * number of Yahoo shares held)
= $90 - $60 = $30 increase in Harley Davidson and $25 - $15 =$10 decrease in Yahoo
= ($30*100) - ($10*300) = $0
(b) return on portfolio = return/capital invested * 100 = $0/($60 * 100 + $25 * 300) = $0/$13500 = 0%
(c) return on investment in Harley = return/capital invested in Harley * 100 = $30*100/$60*1000 = $3000/$6000 = 50%
(d) return on investment in Yahoo = return/capital invested in Yahoo * 100 = -$10*300/$25*300 = -$3000/$7500 = - 40% (negative rate of return)
(e) Weighting at the beginning of year (in decimals)
Harley Davidson = $60 * 100 units/ total invested ($60 * 100 + $25 * 300)
= $6000/$13500 = 0.444
Yahoo = $25 * 300 units/ total invested
= $7500/$13500 = 0.556
(f) realized returns (as a decimal) of the portfolio = 0.444*50% + 0.556*-40%
= -0.0493728
= - 0.05 (to decimal places)
I think we should use macroeconomic analysis to analyze it.
Macroeconomic analysis is used to analyze the policies that affect the economy on nation-wide level.
The tax rate that imposed by the government will definitely affect the total Gross Domestic Product for diamonds and affect the nation's economic scale.
Answer:
First step in decision- making process is to identify problem. The first step in making the right decision is recognizing the problem or opportunity and deciding to address it. Determine why this decision will make a difference to your customers or fellow employees.
Explanation:
Answer:
Total Cost of ownership
Post ownership cost
Explanation:
Total cost of Ownership is the the sum of all the amount spent on an item,which includes the cost of purchase,servicing,repair, disposal etc. It is a management tool adopted by marketers and financial analyst to help determine the total costs associated with an item.
Post ownership cost is the total amount involved in disposal of an item,it also include the salvage costs of the item and more recently some other cost like environment costs, liability cost etc.
When the company takes back the panel it will reduce both of Total cost of ownership and Post ownership cost.