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NEW QUESTION: 1
In order to increase production capacity, Gunning Industries is considering replacing an existing
production machine with a new technologically improved machine effective January 1, 1997. The
following information is being considered by Gunning Industries.
. The new machine would be purchased for $160,000 in cash. Shipping, installation, and testing would
cost an additional $30,000.
. The new machine is expected to increase annual sales by 20,000 units at a sales price of $40 per unit.
Incremental operating costs are comprised of $30 per unit in variable costs and total fixed costs of
$ 40,000 per year.
. The investment in the new machine will require an immediate increase in working capital of $35,000.
. Gunning uses straight-line depreciation for financial reporting and tax reporting purposes. The new
machine has an estimated useful life of five years and zero salvage value.
. Gunning is subject to a 40 percent corporate income tax rate.
Gunning uses the net present value method to analyze investments and will employ the following factors
and rates.
Gunning Industries' discounted annual depreciation tax shield for the year 1997 would be:
A. $13,817
B. $15,200
C. $16,762
D. $20,725
Answer: A
Explanation:
Choice "a" is correct. $13,817 discounted annual depreciation tax shield for the year 1997.
Choices "b", "c", and "d" are incorrect based on the above Explanation:.
NEW QUESTION: 2
You have a database that includes the tables shown in the exhibit. (Click the exhibit button.)
You need to create a list of all customers and the date that the customer placed their last order. For customers who have not placed orders, you must substitute a zero for the order ID and 01/01/1990 for the date.
Which Transact-SQL statement should you run?
A. Option B
B. Option A
C. Option D
D. Option C
Answer: B
Explanation:
COALESCE evaluates the arguments in order and returns the current value of the first expression that initially does not evaluate to NULL.
References: https://docs.microsoft.com/en-us/sql/t-sql/language-elements/coalesce-transact-sql
NEW QUESTION: 3
どの問題管理活動により、問題を簡単に追跡し、管理情報を取得できますか？
A. エスカレーション
B. 検出
C. 優先順位付け
D. 分類
Answer: D
Explanation:
Explanation
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NEW QUESTION: 4
Your client, a businessman has a house worth Rs. 2.1 crore and a farm house worth Rs. 85 lakh. His business is worth Rs. 10 crore as per last balance sheet. He has two other partners in the business having stakes of 24% each. He has two cars purchased at Rs. 40 lakh and Rs. 20 lakh, the latter being in personal account. The cars have depreciated/market value at Rs. 30 lakh and Rs. 8 lakh respectively. His joint Demat account, wife being primary holder, has stocks worthRs. 1.65 crore. The business has taken Keymans insurance on his life of value Rs. 1.5 crore. He has himself insured his life for an assured sum of Rs. 1.5 crore. You evaluate your client's estate in case of any exigency with his life as _____.
A. Rs. 10.51 crore
B. Rs. 9.56 crore
C. Rs. 8.20 crore
D. Rs. 5.73 crore
Answer: A