The value of offsetting greenhouse gas emissions is increasingly being considered in cost–benefit analysis. For example, a 1-kW-rated PV system on the East Coast of the United States will produce energy equivalent to burning about 44 tonnes of coal d... Read more
Both lifecycle costing and activity-based costing recognize that, in the typical modern factory, the avoidance of disruptive events is of far greater importance than reducing the costs of raw materials. Activity-based costing also de-emphasizes direc... Read more
Section 6 describes accounting for the derecognition of long-lived assets. Section 7 describes financial statement presentation, disclosures, and analysis of long-lived assets.... Read more
Based on income statements, management can make decisions like expanding to new geographies, pushing sales, increasing production capacity, increased utilization or outright sale of assets, or shutting down a department or product line. Competitors m... Read more
The wage garnishment levy will remain in place until the debt is paid off, or another resolution has been negotiated. If it’s your first time your wages are being garnished, you are protected by the Consumer Credit Protection Act. The act prohi... Read more
The company assumed the risk until its issue, not the investor, so that portion of the risk premium is priced into the instrument. It is listed as revenue and current asset by the lender. Accrued interest is listed as an expense on the borrower's inc... Read more
The employer should keep a version of the loan agreement as a template. By pre-filling out fields that will often remain unchanged , the company can use the document repeatedly for any future loan agreements they enter. Discrimination issues – if an ... Read more
For example, Wells Fargo offers both commercial and standby letters of credit of up to $250,000 for small businesses with $2 million to $5 million in annual sales. A letter of credit definitely helps the financials of a deal go down smoothly, but the... Read more
Technically, the lessee only has an intangible right to use the asset during the lease term. However, there is no real effect of using amortization over depreciation in the case of leasehold improvements. Leasehold improvements are assets, and are a ... Read more
Then in 2009, when sales grew 25 percent, SG&A as a percentage of revenue is now 22 percent. The revenue growth is great, but it's being outpaced by expense growth. The common-size analysis let's you easily identify discrepancies that you'll want to ... Read more
