13/08/2012 Topic 3 Property‚ Plant & Equipment The nature of PP&E • AASB 116 defines property‚ plant & equipment (PP&E) as: • tangible items • with a specific use within the entity • that are expected to be used during more than one period AASB 116 specifically excludes assets held for re-sale PP&E is normally divided into classes. Common classes include land‚ buildings‚ machinery‚ motor vehicles. • • 1 13/08/2012 Initial recognition of PP&E • Cost of an item is recognised as an asset
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Scott Equipment Organization Paper By: Teressa Wright FIN/419 July 15‚ 2013 Sarah Newton Scott Equipment Organization Paper In today’s business sector‚ organizations use debt financing to accomplish their monetary goals. This can be defined as raising working resources by borrowing. The Scott Equipment Organization is researching a variety of combinations of instant and continuing debt financing in financing all of their assets. When referencing short-term financing the company is looking
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invested in equipment (pottery wheels‚ kilns‚ and so forth) that could earn him $4‚000 per year if alternatively invested. He has been offered $15‚000 per year to work as a potter for a competitor. He estimates his entrepreneurial talents are worth $3‚000 per year. Total annual revenue from pottery sales is $72‚000. Calculate accounting profits and economic profits for Gomez’s pottery. Explicit costs: $37‚000 (= $12‚000 for the helper + $5‚000 of rent + $20‚000 of materials). Implicit costs: $22
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Quality Cost 1 Quality is defined from the customer´s point of view l Performance l Performance or the primary operating characteristics of a product or service. Example: For a car‚ it is speed‚ handling‚ and acceleration. For a restaurant‚ it is good food. l Features l Features or the secondary characteristics of a product or service. Example: For a TV‚ it is an automatic tuner. For a restaurant‚ it is linen table cloths and napkins . l Reliability l Reliability
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Health Effects of Weight Cutting on an Athlete A Class Paper Submitted for SAD 356 Sports Nutrition Professor: Wirt Edwards by: Nikhil Vashist Daphne‚ Alabama May‚ 2013 Weight cutting is an old and traditional practice many athletes and coaches implement as part of a pre-competition regime‚ making weight for a competition‚ or simply trying to attempt to lose weight for a variety of personal reasons. Weight cutting would be defined as an athlete
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rise 11. Pre-heat the oven at 375 degrees Fahrenheit for 10 minutes 12. Put the tray with dough in the oven and bake for 15 minutes 13. Turn off the oven and remove the freshly baked pandesal. A. Estimated Projected Cost F.1 Tools and Equipments Picture Specification Q’ty UOM Unit Cost Total Price Oven 6-tray (plancha) 1 Pieces 12‚000 12‚000.00 Electric
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This case study is discussed from Paperco‚ Inc. point of view of whether they should avail the tax benefits and cost savings in replacing the mechanical drying equipment. Recommendation Based on the analysis below in this memo‚ Paperco should purchase new mechanical drying equipment now in advance in anticipation of the passage of new tax legislation. Purchasing the equipment now maintains a positive Net Present Value for the capital project if the legislation is not enacted‚ or if the new
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Business (UKM-GSB-LHDN) Cost Classification: Government Agency PROBLEM 2-56 The Department of Natural Resources is responsible for maintaining the state’s parks and forest lands‚ stocking the lakes and rivers with fish‚ and generally overseeing the protection of the environment. Several cost incurred by the agency are listed below. For each cost‚ indicate which of the following classifications best describe the cost. More than one classification may apply to the same cost item. The Answers
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Personal protective equipment (PPE) refers to protective clothing‚ helmets‚ goggles‚ or other garment designed to protect the wearer’s body from injury by blunt impacts‚ electrical hazards‚ heat‚ chemicals‚ and infection‚ for job-related occupational safety and health purposes‚ and in sports‚ martial arts‚ combat‚ etc. Personal armor is combat-specialized protective gear. In British legislation the term PPE does not cover items such as armour. The terms "protective gear" and "protective clothing"
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Nneka Okoro 1. Explain how additives are identified in blood collection tubes. By color of the tube top 2. List the 5 anticoagulants and their mode of action. EDTA‚ sodium citrate and potassium oxalate bind calcium. heparin inhibits conversion of prothrombin to thrombin. SPS (sodium polyethanol sulfonate) inhibits phagocytosis 3. Describe how gauge relates to the lumen of the needle. The gauge indicates the diameter or lumen of the needle 4. Identify the lab departments that would
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