method is not appropriate for Seligram because the information on the case present that direct labor hours and machine hours vary by product line and activity. In addition‚ the burden cost of the main and test room also significantly vary. Therefore‚ using a single burden rate does not provide the true cost of the product‚ as it assumes all products consume direct labor and overhead in the same proportion. 2. Cost for each system are as follows: 3. I prefer the system proposed by the consultant
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Depreciation Methods Depreciation is the accounting process of allocating the cost of tangible assets to expense in a systematic and rational manner to those periods expected to benefit from the use of the asset. Factors Involved in the Depreciation Process 1. What depreciable base is to be used for the asset? 2. What is the asset’s useful life? 3. What method of cost apportionment is best for the asset? Depreciable Base for the Asset The base established for depreciation is a function
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A variety of legislation affects how schools work as they are legally obligated to comply with them. The 1988 Data Protection Act states that information obtained by a school should be kept confidential and only shared with authorised individuals. Therefore school staff (i.e. admin‚ teachers and support staff) has a duty to keep information confidential and to only share it with others with the consent of parents i.e. by obtaining written confirmation. Children cannot give consent themselves‚ for
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Working Capital Recommendations and Impact of Revenue Increase Working capital recommendations refer to an increase of financial investments through the issuance of stocks and bonds. What this does is increase money so Starbucks can use it for restructuring and for the potential of bringing new products and services into the market. According to the Starbucks‚ (2008) “Increased leverage and/or increases in interest rates may harm the Company’s financial condition and results of operations”
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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 legislation is enacted and the capital project is contracted early enough so that it is grandfathered in. With tax legislation grandfathered‚ the project gets the benefit of the new lower corporate tax rate and the old ACRS depreciation method. Although when presented with this project one year
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Why did opposition to the Tsar increase in the years 1881-1914 During the period of 1881- 1914 opposition towards the Tsar in Russia increased. The main reasons as to why opposition towards the Tsar arose in Russia can be seen to be as a result of the discontentment growing between the Russian people. A strong sense of discontent spread throughout Russia‚ this because Russia had suffered from extreme domestic and economic troubles in this period. The most significant troubles which Russian citizens
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’Overpopulation is a generally undesirable condition where an organism’s numbers exceed the carrying capacity of its habitat. Overpopulation can result from an increase in births‚ a decline in mortality rates‚ an increase in immigration. Why did the Industrial Revolution allow such a rapid increase in population? Reason number 3: After 1800 there was a lot more factories‚ and they started to employ young children‚ the parents knew that the children would earn them money so they
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>>>>>> LEGISLATION BUSINESS LEGISLATION Foreign trade and customs As of January 1‚ 2007‚ Bulgaria is an EU member state. Since that date‚ the customs bodies have started applying directly the Community legislation that regulates common procedures‚ tariff and non-tariff measures with regard to the import and export of goods from and to third countries‚ as well as common customs control tools. The Customs Act is based on the Community Customs Code. It has adopted the existing procedures and customs
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Why did tension increase in Europe from 1900 to 1014?There are various factors that amplified the tensions in Europe from 1900 to 1914. A few of the major factors were International rivalry‚ the arms race‚ colonialism and the Crisis ’s of Morocco and Bosnia. These factors‚ alongside numerous others contributed to fuelling the First World War. International rivalry was‚ debatably‚ the biggest factor that caused the First World War. As the European powers such as Britain‚ France and Russia had been
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Depreciation at Delta Airline and Singapore Airlines (A) Objective Summary: To explore the effects of depreciation changes by Delta Airlines and Singapore Airlines (A) made in 1989 and 1993. 1. Calculate the annual depreciation expense that Delta and Singapore would record for each $100 gross value of aircraft. Depreciation Expense = (Asset Value – Salvage Value) / Depreciable Life a. Delta Airlines | | Prior to 7/1/1986 | 7/1/1986 -3/31/1993 | 4/1/1993 Onward |
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