DATE: December 7‚ 2012 TO: Polluter Corp. FROM: SUBJECT: Emissions Allowances Facts: Polluter Corp‚ has recently spent $3 million to purchase emission allowances‚ with a vintage year of 2012‚ in order to meet the need for additional EAs in the fiscal years 2010-2014. They will also need to sell EAs‚ with a vintage year of 2016‚ in order to offset the costs of the purchase. It is to my understanding that the need for EAs arose because of the significant amount of greenhouse gases emitted by
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Polluter Corp. Polluter Corp. is a company that operates three manufacturing facilities and produces household cleaning products in the United States. The U.S. government grants this company with emission allowances (EAs) that can be used during 2010 to 2030. According to The Federal Energy Regulatory Commissions (FERC)‚ Polluter Corporation records emission allowances as elusive assets with a cost basis of zero. The fiscal year is December 31. To control and decrease the release of pollutants
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Polluter Corp. Polluter Corp. is a company that operates three plants in the United States. They make different cleaning products which are sold to customers. The U.S. government sells or gives out emissions allowances to companies‚ including Polluter Corp.‚ which determines a set amount of pollutants and greenhouse gases a company can let into the environment. These are given out to help discourage pollution by companies. “EA’s” are assigned a year that a company can use in‚ and they also
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MEMORANDUM To: From: Date: Subject: Statement of Facts * Polluter Corp. runs three manufacturing facilities in the United States where they make various household cleaning products. * The Federal Government restricts the company to an emission allowance or EA‚ which must be used in the year prescribed by the government between 2010 and 2030. * EAs are considered intangible assets with a cost basis of zero. * EAs can be bought and sold from other companies with no
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Case 11-1: Polluter Corp Polluter Corporation is a manufacturing firm in the United States registered with the Securities and Exchange Commission. Polluter Corp. operates three facilities manufacturing various household cleaning products. These products produced are sold to retail customers. The United States government funded their company with emission allowances (EAs). An emission allowance is an authorization to emit a fixed amount of a pollutant. An emissions allowance is sometimes also
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Peace Corps Memo: Successful Intercultural Communication As a Peace Corps Volunteer it is essential to learn the Intercultural Communicative Competence‚ a composite of abilities fundamental to perform and interact effectively with other cultures (Fantini‚ 2005). When we asked our previous Peace Corps volunteers on how they first felt about interacting with others from different cultures‚ they replied that they have fears of miscommunication and judgment (Dupraw & Axner‚ 1997). In order to communicate
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Biological Polluters of South Florida. Biological polluters. When these words come to mind we think of negative factors damaging our environment‚ but what exactly are biological polluters. Biological pollution is the terms used for the pollution to the environment one organism produces when it is transported to a nonnative area. Biopollution is very common in South Florida. The diversity of cultures has cause a high peak in the amount of invasive species found in South Florida. The native
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Directive & Informative Memos Review Worksheet This is a review of directive & informative memos that you learned about in Module 3. Activity 1 1. What are the 5 parts of the header of an informative memo? __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ 2. The ‘Subject:’ line should be _____________________________________________________
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Polluter Corp. (the “Company”)‚ an SEC registrant‚ operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility‚ which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e.‚ the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs‚ the Company recorded the EAs as intangible assets with a cost basis
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MEMO: From: Learning Team B Date: October 28‚ 2013 Re: Revenue Cycle Reasoning for this memo is to explain with detail the qualitative features of importance that identifies the deviations seen in the auditing process at Apollo Shoes. During the audit process there were none compliances found in the records of Apollo Shoes Inc.’s revenue process‚ cycle of test ending 12/31/2007 and in the receivable aged trial balance sheet. In the following you will see a step listed that was taken during
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