LEASING: Leasing is a process by which a firm can obtain the use of a certain fixed assets for which it must pay a series of contractual‚ periodic‚ tax deductible payments. The lessee is the receiver of the services or the assets under the lease contract and the lessor is the owner of the assets. The relationship between the tenant and the landlord is called a tenancy‚ and can be for a fixed or an indefinite period of time (called the term of the lease). The consideration for the lease is called
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Definition of ’Lessor The owner of an asset that is leased under an agreement to the lessee. The lessee makes one-time or periodic payments to the lessor in return for the use of the asset. The lease agreement is binding on both the lessor and the lessee‚ and spells out the rights and obligations of both parties. The lessor may grant special privileges to the lessee‚ such as early termination of the lease or renewal on unchanged terms‚ solely at his or her discretion. The lessor is also known as
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permanent current assets with long-term financing costing 10 percent. Short-term financing currently costs 5 percent. Lear’s earnings before interest and taxes are $200‚000. Determine Lear’s earnings after taxes under this financing plan. The tax rate is 30 percent. Answer: Earnings after taxes is $23‚875 b. As an alternative‚ Lear might wish to finance all fixed assets and permanent current assets plus half of its temporary current assets with long-term financing. The same interest rates apply as in
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Traditional Versus Alternative Medicine Traditional versus alternative medicine is an issue that requires a great deal of inspection and assumption. The purpose of both types of medicine is to have a healthy‚ strong‚ and fit body. Specialists differ in their opinions on this topic and their views are based on the advantages and disadvantages of both types of medicine. This essay will define in clearer terms how Alternative medicine differs from Traditional medicine in its definition‚ approaches
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Traditional vs. Alternative Medicine Traditional medicine vs. alternate medicine‚ is a subject of great scrutiny and speculation. An important point to understand is that both the systems share the same objective - a healthy and a safe body. While experts differ in their view on this subject‚ it is important to deduce the pros and cons of both the branches of medicine. A judicious mix of both can be a good way forward. The Systems Traditional medicine‚ as we commonly know includes modern health
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Maria Lusia Anindya Larasati - 112010087 HOMESCHOOLING AS AN ALTERNATIVE TO TRADITIONAL SCHOOL School had a very important role in education. The character of school has a very big effect on students’ character. Sometimes‚ the school’s characters are not the one which parents wish their children have‚ or maybe parents do not have the same idea with the school in educating their children. There are many cases where parents decided to teach their children by themselves. This is one of the
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Project Paper (CF 601) Fixed Assets Leasing is an option for business financing. In view of this statement‚ evaluate this option of financing in relation to your country business environment. In evaluating you will need to discuss the types of leasing‚ regulatory framework and accounting treatments according to IFRS‚ benefits and disadvantages of leasing as well as what factors are to be considered before embarking to this option. Discuss the Challenges which leasing companies might experience as they
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Trekking Traditional and Alternative Therapies Introduction About 14 kilometers from Baguio city lays the intersection of the Ambalanga River and Tolbing Creek‚ people plunge in to the thermal waters from the Level 1300 produced by the Benguet Corporation. Roughly a dozen of mini resorts in the Poblacion of Itogon‚ Benguet attract tourists to experience the effects of these hot pools to refresh and/or benefit from its therapeutic effects. Examples of these effects include muscle relaxation
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expected value of the company’s debt in one year‚ with and without the expansion? .3*14=4.2 low .5*14=2.8 Normal .2*14=2.8 High (million dollars) 4.2+7+2.8= $14 million of debt 3. One year from now‚ how much value creation is expected from the expansion? How much value is expected for stockholders? Bondholders? Value Created from Expansion | Difference from company values of expanding and not expanding (56‚700‚000-16‚550‚000) | 40‚150‚000 | Minus the equity | 4‚500‚000 | Value expected
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considered selling the Machine-Tech division. This sparks up interest to the users as to find out the reason behind it. It currently has a debt-to-equity ratio of 0.66. But‚ the Board of Directors has decided to raise a significant amount of debt to finance the construction of a new manufacturing plant for the Solar-Electro division. This would increase the debt-to-equity ratio‚ which could generate concerns to investors. It is sensible to assess a low acceptable audit risk when the external users rely
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