Chapter 4: § 1031: Like-kind exchange. Realized gain or loss is deferred until the property is sold. § 351: Gain or loss is not recognized from property exchanged for stock that results in corp control 80%. (Cash or boot is still recognized; stock”qualified preferred‚ stock rights‚ stock warranties)(Transferor must transfer prop10% services) §357(a):Liability in §351‚ liab not treated as boot for gain recognition purposes. (S/H basis‚ boot is included; Corporation basis‚ reduced by liab assumed)
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Cheat Sheet for Test 3 What is stress? Any force that pushes the body out of optimum homeostatic conditions Stressors include Digesting food‚ exercising‚ waking after a long sleep Walking outdoors after being indoors Impending happy event such as a wedding or party‚ falling in love Arguments ‚ over work‚ exams The General Adaptation Syndrome is A predictable set of behavioral
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Exam 3 – Review Sheet Be sure you can define‚ explain‚ apply‚ and generate examples all of the concepts listed below. Retrieval Cues- hints that make it easier for us to recall information EX. “Do you remember the word that went with ‘A part of the body’?” “Finger” Influence of Context on Memory and supporting research—Superior retrieval of memories when the environment in which we retrieve information is similar to the environment in which we learned it in. Godden and Baddley- EX. Learn of
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Educator Evaluation Policy Cheat Sheet: State and Local Level Responsibilities Act 54 and Bulletin 130 delegate distinct responsibilities to the state‚ as well as to traditional local school districts and charter schools and/or networks. The tables below summarize the responsibilities that apply to each. State Level Responsibilities Citation Provide a Value-Added Model for use in educator evaluation. R.S. 17:3902(B)(5) Develop measures of student growth for Non-Tested Grades and Subjects. R
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Calculus Cheat Sheet Derivatives Definition and Notation f ( x + h) - f ( x) . If y = f ( x ) then the derivative is defined to be f ¢ ( x ) = lim h ®0 h If y = f ( x ) then all of the following are equivalent notations for the derivative. df dy d f ¢ ( x ) = y¢ = = = ( f ( x ) ) = Df ( x ) dx dx dx If y = f ( x ) then‚ If y = f ( x ) all of the following are equivalent notations for derivative evaluated at x = a . df dy f ¢ ( a ) = y ¢ x =a = = = Df ( a ) dx x =a dx
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A L TEX 2ε Cheat Sheet Lists \begin{enumerate} Numbered list. \begin{itemize} Bulleted list. \begin{description}Description list. \item text Add an item. \item[x ] text Use x instead of normal bullet or number. Required for descriptions. Justification Environment \begin{center} \begin{flushleft} \begin{flushright} Declaration \centering \raggedright \raggedleft Document classes book Default is two-sided. report No \part divisions. article No \part or \chapter divisions. letter Letter (
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000=$100‚000 In its December 31‚ 2013‚ balance sheet‚ Rigsby would report In 2013‚ Rigsby would recognize realized gross profit of: entry at December 31‚ 2013? Gross profit % = ($4‚500‚000-3‚600‚000)/$4‚500‚000=20% 2013:20%x$500‚000=$100‚000In 2014‚ Rigsby would recognize realized gross profitof:Grossprofit%=($4‚500‚000-3‚600‚000)/$4‚500‚000=20%2013:20%x$500‚000=$100‚0002014:20%x[($4‚500‚000-500‚000)/2]= $400‚000 In its December 31‚ 2013‚ balance sheet‚ Rigsby would report: At December 31
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What is Elasticity? - Elasticity refers to the degree of responsiveness in supply or demand in relation to changes in price. If a curve is more elastic‚ then small changes in price will cause large changes in quantity consumed. If a curve is less elastic‚ then it will take large changes in price to effect a change in quantity consumed. Graphically‚ elasticity can be represented by the appearance of the supply or demand curve. A more elastic curve will be horizontal‚ and a less elastic curve will
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Statistics Cheat Sheet Proportion = Frequency x 100 = Percentage Total No | Z score (standardised value)-how many sds from the mean the value liesZ score = data value – mean Standard deviation | Metric Data = ExploreCategory = Frequencies | Bigger sample size will give a narrower confidence interval range (more specific) outliers affect the mean but not the median – this is why the median is preferred here.mean | | Reports -Only give confidence
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balance Write-offs | Bad debt expense | Ending balance Accounts Receivable Beginning balance | Write-offs Net Sales | Cash collections Ending balance | (3) Consolidated Balance Sheet ASSETS Current Assets Cash and cash equivalents Short-term investments Inventories Supplies Accounts receivable Less: Allowance for doubtful account Short-term notes receivable Prepaid expenses Total current assets Properties
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