Intermediate Accounting Project Issue 1(FASB ASC 230-10-50) Some transactions are part cash and noncash; only the cash portion shall be reported in the statement of cash flows. Non-cash activities are reported in the footnotes of the cash flow statement or reported parenthetically MEMO: After researching the proper treatment of this transaction in relation to cash flows‚ I found the following information: • The cash flow statement includes only inflows and outflows of cash and cash equivalents;
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Prison Overcrowding Prison overcrowding is a problem largely attributed to the increase of drug convictions. Decades of tough-on-crime laws coupled with minimal financing for treatment programs have left prisons overcrowded and under funded. With the advent of crack cocaine and the response of a scared nation President Ronald Reagan declared a war on drugs in 1982 (Clear‚ Cole‚ & Reisig‚ 2009). In 1987 congress implemented mandatory minimum sentencing effectively increasing the time
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BRIEF EXERCISES Brief Exercise 4–1 PACIFIC SCIENTIFIC CORPORATION Income Statement For the Year Ended December 31‚ 2013 ($ in millions) Revenues and gains: Sales .................................................................. Gain on sale of investments ............................. Total revenues and gains .............................. $2‚106 45 2‚151 Expenses and losses: Cost of goods sold ............................................ Selling..............................................
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E12-16 E12-1 (Classification Issues—Intangibles) Presented below is a list of items that could be included in the intangible assets section of the balance sheet. 1. Investment in a subsidiary company. …. LT Investment in Balance Sheet 2. Timberland. ……………………………………..… PPE in Balance Sheet 3. Cost of engineering activity required to advance the design of a product to the manufacturing stage. …………R& D Expense in Income Statement 4. Lease prepayment (6 months’ rent paid in advance). …………………………………………………
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ECON 2020 A Mid-Term Examination I - SOLUTIONS Instructor: Derek Olmstead Note: Non-programmable calculators permitted Summer 2012 Duration: 105 minutes Total marks: 20 points Part A: Short-answer questions [3 points each] Note: Use diagrams and/or equations to explain your answer. I. Explain the difference between diminishing total returns to labour and diminishing marginal returns to labour. Diminishing returns to labour means that an increase in the number of labour units
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University of Phoenix Criminal Justice Administration CJA 453 Juan Campos February 5‚ 2009War on Drugs and Prison Overcrowding Prison overcrowding is a major problem1in our criminal justice system and it continues to bea hotly debated topic as to how we should address the problem. One of the main reasons our prison systems have a problem with overcrowding is drugs. More specifically‚ the "war on drugs" started by President Reagan in 1982 brought a dramatic increase1to the number of people put behind
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of prison overcrowding in the UK. The prison population of the UK has steadily been increasing every year since 1993 when the number was 41‚000 to a current figure of 82‚000 (office of national statistics). This essay will discuss this doubling of prison population in the last 17 years. It will examine the suggested reasons for this rise‚ a statistical breakdown of the structure of the inmate population‚ the financial and social effects also the implications on the effectiveness of prison as
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List of Adjectives in Arabic Below is a list of the Adjectives‚ Colors‚ Shapes‚ Sizes in Arabic placed in a table. Memorizing this table will help you add very useful and important words to your Arabic vocabulary. English Adjectives colors black blue brown gray green orange purple red white yellow sizes big deep long narrow short small tall thick thin wide shapes circular Arabic Adjectives -ا%َ#انalawoan ُ -أَ)#دaaswad َ ْ -أَزرقaazraq َ ْ /1َ2- baneee
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the go to method for nations worldwide is trade sanctions when one nation wants to coerce another nation to either stop doing something or start doing something. Trade sanctions coerce other nations by putting the nation in a difficult economic situation via cutting off or regulating trade with the nation and only lifting the trade ban/regulation after the nation meets a certain demand. Many nations see trade sanctions as an adequate alternative solution to war when it comes to forcing one nation to
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system has incarcered their way out for so long‚ that federal and state prisons and county jails are being bombarded with crisis levels of overcrowding (Alcohol Monitoring Systems‚ Inc.‚ 2013). Researchers have also predicted that the situation will continue to get worse because operating budgets are severely being cut‚ and funding to build new facilities are null. Current projections revealed in 2011‚ that the United States prison population has increased a 13 percent‚ which is triple the growth of
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