carryovers of a wholly-owned subsidiary‚ Childco Ltd. (Childco). Mother acquired Childco on January 1‚ 2011 when Childco was experiencing financial difficulties. Childco manufactures paper products‚ whereas Mother is a wholesaler of office supplies and equipment. Both companies are Canadian-controlled private corporations and have December 31 year ends. Mother is very unsure about Childco future and may stop funding Childco if Mother gets fedup. The loss carryovers of Childco are: Non-Capital
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financial backing for companies striving to grow and succeed. The equipment that has over time been repossessed by the company can be further used as an additional good or service. There has to be a careful review to make sure that the company does not appear to be a vendor of forestry equipment. Of course there are other companies that can offer the assistance of being able to give financial loans or the leasing/selling equipment. What Thomas Money Services‚ Inc. wants to do is expound on this
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Dear Mr. CEO R. M. Estabillo‚ Simple y Elegante Catering Services is delighted to provide our menu guide for fine catering services. We pride ourselves on being able to cater the 20th Anniversary of Sunshine Productions‚ LTD. . Simple y Elegante Catering Services specializes in creative and exceptional Catering presentations. We understand your need for consistent and prompt service for your 150 guests with formal setting. We will support you in customizing and creating a memorable event
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Leasing Leasing is a process by which a person rent property to another person with the rental contract. Lease has the same meaning as rent. Lessor and lessee are the main character in the process of leasing. Lessor Lessor is the owner of the property and assets. The lessor lease their assets or property under a agreement and contract to the lessee. The lessor will receive the payment from lessee. They are also called as ‘landlord’ in the category of property and real estate market. Lessee Lessee
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The present value of the minimum lease payments ($31‚000 X 4.16986 = $129‚266) is greater than 90% of the FV of the asset (90% X $138‚000 = $124‚200). Therefore‚ Callaway should classify the lease as a capital lease. BRIEF EXERCISE 21-2 Leased Equipment 150‚000 Lease Liability 150‚000 Lease Liability 43‚019 Cash 43‚019 BRIEF EXERCISE 21-3 Interest Expense 29‚530 Interest Payable [($300‚000 – $53‚920) X 12%] 29‚530 Depreciation Expense 37‚500 Accumulated Depreciation—Capital
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Seminar Budget 1. Conference room rental $175.00 $ 175.00 2. Audiovisual equipment Rental 75.00 3. 4 presenters @ $500 2‚000.00 4. 45 workbooks @ $15 675.00 5. 45 lunches @ $12 540.00 6. 45 coffees @ $3.50 158.00 Subtotal $3‚623.00 7. Indirect costs @ 25% of $3‚675.00 $ 906.00 Subtotal $4‚529.00 8. Profit margin @ 5% of $4‚594.00 $ 227.00 Total $4‚756.00 Fixed Cost Conference room rental $175.00 Audiovisual equipment rental $75.00 4 Presenters @ $500.00
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that sells‚ rents‚ and provides parts and service for equipment and engines to customers in Canada‚ South America and the United Kingdom. Finning is Caterpillar’s largest dealer. The company’s main line of business includes new and used equipment sales‚ customer support services (CSS)‚ and equipment rental. Finning owns fleets of equipment for short-term rental and long-term rental‚ from items ranging from hand tools to smaller Caterpillar equipment such as mini-excavators and skid-steer loaders. The
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Grear Rafting Company Income Statement For the Year Ended December 31‚ 2008 Revenue $1‚048‚000 Rental Cost of Rafts and Camping Equipment (208‚600) Meals Provided to Rafters (314‚400) Advertising Expenses (50‚000)
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efficient. Figure 7 provides an overview of the LBO transaction‚ including a time line of key events. Background: Hertz says it is the world’s largest general use car rental company‚ with approximately 8‚100 locations in about 145 countries. Hertz also operates an equipment rental company with about 380 locations worldwide‚ although car rentals accounted for 80 percent of 2007 revenues. Ford Motor Co. had purchased an ownership stake in Hertz in 1987 and purchased the company outright in 1994. CD&R executives
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c. Multiplier Method 4. Advertisements and Promotions 5. Licensing and Insurance E. Tools and Equipment Needs 1. Determining Equipment Needs 2. Front of the House 3. Back of the House 4. Transporting Equipments III. Catering Personnel and their Responsibilities A. Staffing of Personnel B. Catering Staffs C. Personnel Ethics
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