Premium Essay

Capitalization

In: English and Literature

Submitted By nicxious
Words 377
Pages 2
1. the letter began, “dear friends of our fair city.”
2. Helen asked, “may i borrow that book when you’re finished?”
3. i wondered if Ms. jay would approve this murder mystery for my book report.
4. Luis wrote, “dear Jim Arnosky, i was fascinated by your recently published book.”
5. my teacher asked me to write a poem beginning with the line “roses are red.”
6. Wondering who the guests would be, i asked, “whom did you invite to our party?”
7. When i saw the latest bestseller, i eagerly grabbed it.
8. Tom said, “there’s a bird with a broken wing outside.”
9. During lunch, Robin jotted a letter to Amy and signed it, “your friend, Robin.”
10. christine raised her hand and asked, “may i read my short story to the class?”
11. I just got the new CD by lauryn hill.
12. My favorite rabbit is peter cottontail.
13. Justine took her cat smokey to the vet.
14. Did you hear michael feldman on the radio this weekend?
15. My dentist, Dr. larry k. lane, always gives me free dental floss.
16. Tracy enjoys taking her dog bandit to the park.
17. Our neighbors, the garzas, are hosting the block party this year.
18. Did you read this biography of catherine the great?
19. One of my favorite authors is J.r.r. Tolkien.
20. Why did you name your parrot khan?
21. There is a rocky island in the atlantic called st. helena.
22. On June 30, 1998, a volcano named korovin erupted on atka island in alaska.
23. Thomas is drawing a map of africa and has marked the location of the equator.
24. Ships use the panama canal to pass between the Caribbean sea and the pacific ocean.
25. Although you may think lake charles is just a lake, it is also a city in louisiana.
26. I spoke with a woman from laos, which is a country between vietnam and thailand.
27. Sanya’s class toured the museum located at 249 dixon parkway.28. The island of puerto rico is in the west indies.
29. death...

Similar Documents

Premium Essay

Capitalization

...TThe basic rules for interest capitalization are set forth in Statement of Financial Accounting Standards (SFAS) No. 34, Capitalization of Interest Cost. Under this statement, interest incurred throughout the construction period of a project should be included as part of the cost of the asset under construction rather than reported as an expense of the period. The construction period extends from the initial preconstruction activities (e.g., obtaining necessary permits) until an asset is ready to be placed into service. Capitalizing interest is not optional. Generally accepted accounting principles require the capitalization of interest given the proper circumstances. Addressing the three questions of 1) does the asset qualify, 2) what timing to use for capitalization, and 3) how much interest to capitalize, will help you evaluate the impact of capitalized interest on your financial statements. The construction of the new manufacturing plant as part of the expansion plans of the company warrant the circumstances which require the capitalization of interest costs. Generally accepted principles of accounting (GAAP) require the capitalization of interest costs if the asset qualifies. To qualify as an asset eligible for interest cost capitalization, the asset must be constructed or otherwise produced for an entity’s own use, including assets constructed or the amount capitalized is an allocation of the interest cost incurred during the period required to complete......

Words: 691 - Pages: 3

Premium Essay

Capitalization

...AC540 Week 3 Assignment By Terrace M. Long Please complete the below problems and submit your answers in the Week 3 Dropbox. See "Syllabus/Due Dates for Assignments & Exams" for due date information. 1. In the Course Home tab of your course shell, click on “FASB Codification Access.” Scroll to the bottom of the page and click on “For tutorials please click on the link here.” Watch and listen to the four tutorial modules and answer the following questions with information you learned in the tutorial, your book and through Internet research: a. Why was codification needed? Codification was needed to simplify access to ASC, improve accuracy of research, mitigate risk of non-compliance, streamline the research process, provide real-time updates, and assist with IFRS convergence. b. What is the goal of codification? The goal of the Codification is to simplify the organization of thousands of authoritative U.S. accounting pronouncements issued by multiple standard-setters. To achieve this goal, the FASB initiated a project to integrate and topically organize all relevant accounting pronouncements issued by the U.S. standard-setters including those of the FASB, the American Institute of Certified Public Accountants (AICPA), and the Emerging Issues Task Force (EITF). c. What authoritative literature does the codification supersede? The FASB Codification will supersede all then-existing non-SEC accounting and reporting standards for......

Words: 781 - Pages: 4

Premium Essay

Capitalization and Consolidation

...acquisitions comparing pre- and post- merger performance by measuring performance using either accounting or productive efficiency indicators.The results from both indicators have varied and at sometimes been contradictory. This can be explained by performance-influencing variables like size, brand name, diversification and cost reduction, there is still no reconciliation between these indicators. I intend to contribute to the determinants of bank performance by evaluating the possible performance impact of bank consolidation on banks. Consolidation is the key to improving the performance of banks with low capital base, without which they are bound to fail. 1.3 Background of study Aside being the highest contributor to the market capitalization of the Nigerian stock exchange and smooth and...

Words: 6693 - Pages: 27

Premium Essay

Whitle Bread

...Running head: PROJECT PLAN FOR WHITBREAD WORLD SAILBOAT RACE Project Plan for Whitbread World Sailboat Race Your Name Goes Here University of Phoenix Project Plan for Whitbread World Sailboat Race [The introduction goes here. It should be one or two paragraphs explaining the findings of your paper. The introduction should prepare the reader for the contents of the paper by previewing the four main topics in your paper. Be sure to end with a transition word or sentence to lead into Section 1 of your paper. Triple click anywhere in this paragraph to begin typing your own introduction.] Bjorn Ericksen Project Strategy Analysis [This should explain the industry your company operates in. It should also identify the areas into which you are expanding. Be sure to end with a transition word or sentence to lead into the next section of your paper. Triple click anywhere in this paragraph to begin typing.] Plan to Reduce Project Duration [This should list any action item deliverables, due dates for each deliverable and who is responsible for each deliverable (resources). This should also assess potential shortfalls, risk factors, and consequences for the plan. Be sure to end with a transition word or sentence to lead into the next section of your paper. Triple click anywhere in this paragraph to begin typing. You may want to use the table provided (Table 1). Project Closure Approach [This should analyze the implementation planning process at......

Words: 538 - Pages: 3

Premium Essay

Sfas No. 2 and Capitalization

...SFAS No. 2 and Capitalization SFAS No. 2 states that when thinking about capitalizing an item that will provide future economic resources many published studies have approached the question in terms of measurability. The statements says: 44. The criterion of measurability would require that a resource not be recognized as an asset for accounting purposes unless at the time it is acquired or developed its future economic benefits can be identified and objectively measured. 45. Paragraphs 39-40 indicate that at the time most research and development costs are incurred the future benefits are at best uncertain. In other words, there is no indication that an economic resource has been created. Moreover, even if at some point in the progress of an individual research and development project the expectation of future benefits becomes sufficiently high to indicate that an economic resource has been created, the question remains whether that resource should be recognized as an asset for financial accounting purposes. Although future benefits from a particular research and development project may be foreseen, they generally cannot be measured with a reasonable degree of certainty…Research and development costs therefore fail to satisfy the suggested measurability test for accounting recognition as an asset. In other words, thinking about the capitalization of software development in regards to SFAS No. 2 and measurability, these costs should not be capitalized. However, I...

Words: 721 - Pages: 3

Premium Essay

The Boeing Company

...The Boeing Company PEG Ratio Valuation The PEG ratio method provides an estimate of the Boeing Company value by dividing a price-earnings ratio (PE) by a forecasted 5-year growth rate (G) to generate a measure, PE/G, called a “PEG”. The PEG reveals how much the market is willing to pay for a future earnings stream growing at the forecasted rate. Selection of Comparables Two corporations were selected as being comparable to the Boeing Company. Although each has characteristics that are similar to Boeing, each is also very different from Boeing, leaving the question as to whether they are truly comparable. They are both significantly smaller companies, as measured by market capitalization. Airbus Group SE is a comparable because it is a direct competitor of Boeing’s Commercial Airplanes segment. Airbus Group is a European aerospace and defense corporation consisting of three business segments, Airbus (civil aircraft), Airbus Defense and Space and Airbus Helicopters. Lockheed Martin is a comparable because it is in the aerospace, defense, security and technologies industry and competes directly with Boeing’s Defense, Space & Security operations. Lockheed Martin is the world's largest defense contractor. About 78% of Lockheed Martin's revenues come from military sales. Value of Boeing Relative to the Comparables Company Market Current Current Current 5-yr PEG Name Cap Price Earnings PE ...

Words: 620 - Pages: 3

Premium Essay

Top 10 of Malaysia Company

...Top 10 of Malaysia takes a brief look at some top Malaysian companies on the back of trials and tribulations experienced on a global scale last year. In 2011 many countries have been hit by challenges brought about by natural disasters, financial crises and political upheavals. Malaysia, as an emerging market, is expected to be still attractive to many investors, be they local or foreign. The start of 2012 has brought with it a myriad of new aspirations and resolve for companies in Malaysia. Maybank remained the company with the highest market valuation on Bursa, standing at RM62 billion while CIMB, at the number 2 spot in December 2011 with a market valuation of RM55 billion then, went down to the 4th spot on the current list after shedding some RM4 billion in market value. It was upstaged by Sime Darby and Petronas whose market valuations stood at RM55 billion and RM53 billion respectively. Maxis and Genting too, stood above Axiata which retreated about RM2 billion in its market value. Petronas hopes to improve its bottom line where natural gas is concerned with the operation of its gas import terminal at Melaka which is scheduled to be in operation in August this year and the acceptance of its proposal for a gas pricing mechanism. JCY International, a hard disk drive manufacturer, is again the top company in the technology sector with a market capitalisation of RM2.7 billion. Its share price has doubled in just over two months in recent......

Words: 1080 - Pages: 5

Premium Essay

Bangladesh Economic Update

...Bangladesh Economic Update Bangladesh Economic Update Capital Market Capital Market October 2011 October 2011 Bangladesh Economic Update Volume 2, No. 9, October 2011 Acknowledgement: Bangladesh Economic Update is an output of the Economic Policy Unit of the Unnayan Onneshan, a multidisciplinary research centre based in Dhaka, Bangladesh. The report is prepared by a team, under the guidance of Rashed Al Mahmud Titumir. The team comprises Md. Aslam Hossain and A. Z. M. Saleh. The report is an output of the programme titled Enhancing the responsiveness of the government to address exclusion and inequality. The programme has been supported from a grant of Christian Aid. © Copyright: Unnayan Onneshan-The Innovators The content of this publication may be reproduced for non-commercial purposes with proper citation (please send output to the address mentioned below). Any other form of reproduction, storage in a retrieval system or transmission by any means for commercial purposes, requires permission from the Unnayan Onneshan-The Innovators. For orders and request please contact: Unnayan Onneshan - The Innovators 16/2, Indira Road, Farmgate Dhaka-1215, Bangladesh Tell: + (880-2) 8158274, 9110636 Fax: + (880-2) 8159135 E-mail: info@unnayan.org Web: www.unnayan.org Bangladesh Economic Update, October 2011 2|P a g e SUMMARY This issue of Bangladesh Economic Update discusses the continuous fall in the capital market of Bangladesh. Continuous decrease in the capital......

Words: 6335 - Pages: 26

Premium Essay

Audit

...BFZ5959 The Report on Rio Tinto Limited By YANG Jie (Jake) Student ID: 27315541 Abstract: The report focused on financial performance of Rio Tinto Limited during 2006-2015. The report graphed the share price, market capitalization, earnings per share and debt structure and interpreted the figures respectively. The dividend policies and buybacks are also investigated and shown in the report. The report suggested though Rio Tinto Limited was in a hard time, its prospective was still positive. In order to develop better, the report argued Rio Tinto Limited maintained its good features and did some necessary change at the same time. Abstract 1 1. Introduction 3 2. Share Price 3 3. Market Capitalization 4 4. Earnings per Share 5 5. Debt Structure 6 6. Dividend Policy and Buybacks 8 7. Conclusion 9 References 10 1. Introduction Rio Tinto Limited, a large Australian company, was selected as targeted company. Rio Tinto Limited is involved in the mining, exploration, smelting, refining and selling of minerals; the manufacturing of metal and non-metal products; and the provision of professional services. The report investigated the share price, market capitalization, earnings per share, debt structure, dividend policy and buybacks during 2006-2015. After investigation, the report got some conclusion and tried to give some suggestions. 2. Share Price Figure 1: Share Price Source: OSIRIS database The share price of Rio Tinto Limited during 2006-2015 was shown in Figure 1...

Words: 1758 - Pages: 8

Premium Essay

Apple Stock Evaluation

...$200 per share. Given the fact that Apple is the biggest publicly traded company in the world based on “market capitalization,” a term for the number of outstanding shares multiplied by the price per share, its stock price has been heavily covered by the news media. There are examples of state owned companies that are bigger. Saudi Arabia’s state oil company is significantly larger, for example. But the magnitude of the Apple, combined with the volatility of its stock price, has interested me enough to attempt to understand it, along with some concepts about stock market as a whole. The price of a share of a publicly traded company is determined just like any other product or service in a market place. If the demand for shares of a company is greater than the supply of shares for sale, the price goes up. If the supply exceeds demand, the price goes down. One of the reasons that the price of individual stocks, also commonly referred to as “equities”, can be so difficult to predict is that a stock’s price is determined by human behavior, which is often unpredictable and irrational. I think the $200 drop in the price per share of Apple illustrates this concept. In terms of the company’s market capitalization, Apple has dropped somewhere in the neighborhood of $160 billion in a matter of months. To put that number in perspective, the entire market capitalization of The Walt Disney Company, a truly huge company, is $91 billion. So, from September to January, Apple......

Words: 502 - Pages: 3

Premium Essay

On “Problems Capital Market and Its Potential in Economic Development in Bangladesh”.

...1 Introduction: Bangladesh capital market is one of the smallest in Asia but the third largest in the south Asia region. It has two full-fledged automated stock exchanges namely Dhaka Stock Exchange (DSE) and Chittagong Stock Exchange (CSE) and an over-the counter exchange operated by CSE. It also consists of a dedicated regulator, the Securities and Exchange Commission (SEC),since, it implements rules and regulations, monitors their implications to operate and develop the capital market. It consists of Central Depository Bangladesh Limited (CDBL), the only Central Depository in Bangladesh that provides facilities for the settlement of transactions of dematerialized securities in CSE and DSE. 2.1 Functions of capital market: The functioning of an efficient capital market may ensure smooth floatation of funds from the savers to the investors. When banking system cannot meet up the total need for funds to the market economy, capital market stands up to supplement. To put it in a single sentence, we can therefore say that the increased need for funds in the business sector has created an immense need for an effective and efficient capital market. It facilitates an efficient transfer of resources from savers to investors and becomes conduits for channeling investment funds from investors to borrowers. T 2.2 Product of capital market: • Shares, • Debentures, • Mutual funds, • Bonds, • Derivatives, • Future and options. 2.3 ......

Words: 4025 - Pages: 17

Premium Essay

Ben & Jerry's Analysis

...Differential voting rights Ben & Jerry’s had three equity classes: class A common, class B common, and class A preferred. The holders of class A common were entitled to one vote for each share held. The holders of class B common, reserved primarily for insiders, were entitled to 10 votes for each share held. Class B common was not transferable, but could be converted into class A common stock on a share-for-share basis and was transferable thereafter. The company’s principals—Ben Cohen, Jerry Greenfield, and Jeffrey Furman—effectively held 47% of the aggregate voting power, with only 17% of the aggregate common equity outstanding. Nonboard members, however, still maintained 51% of the voting power (Exhibit 5). The class A preferred stock was held exclusively by the Ben & Jerry’s Foundation, a community-action group. The class A preferred gave the foundation a special voting right to act with respect to certain business combinations and the authority to limit the voting rights of common stockholders in certain transactions such as mergers and tender offers, even if the common stockholders favored such transactions. Vermont Legislature In April 1998, the Vermont Legislature amended a provision of the Vermont Business Corporation Act, which gave the directors of any Vermont corporation the authority to consider the interests of the corporation’s employees, suppliers, creditors, and customers when determining whether an acquisition offer or other matter was in the best......

Words: 766 - Pages: 4

Free Essay

Russell 2000

...Topic: Russell 2000 The Russell 2000 index measures the performance of the 2,000 smallest companies in the Russell 3000 index. To best understand what the Russell index is it is easiest to start off understanding what the Russell 3000 index is. It is the stock index consisting of the 3000 largest publicly listed U.S. companies, representing about 98% of the total capitalization of the entire U.S. stock market. This index is not quite as popular as the Dow Jones or the S&P 500 but still plays a large role in providing a snapshot of how well the U.S. economy is preforming by valuing demand interest in shares of the largest publically traded companies. It all started in Tacoma Washington 1984 when this firm started a group of index to measure U.S market segments and to better track the performance of investment managers. This index was further divided into smaller sub segments such as the Russell 1000, Russell 2000, and the Russell 3000. The top 3,000 stocks (those of the 3,000 largest companies) make up the broad-market Russell 3000 Index. The top 1,000 of those companies make up the large-cap Russell 1000 Index, and the bottom 2,000 (the smallest companies) make up the small-cap Russell 2000 Index. One question that does not usually get answered is what happens to the indices and how frequently they change. Russell changes its indices once each year in June, called "reconstitution". The reconstitution consists of going through the global list of investable stocks and...

Words: 710 - Pages: 3

Premium Essay

Ford Motor Company: Supply Chain Strategy

...Ford Motor Company: Supply Chain Strategy Executive Summary The Ford Motor Company is a well established, international automotive design and production company that is shifting the company mission to have an emphasis on shareholder value and customer responsiveness. In the face of increasing international competition, Ford has recognized several facets of operations that can be better executed in order to attain the outlined objectives. There has been several alternatives to various operations within Ford that can directly alter the fundamentals of its business, all with a strategic significance put on the supply chain procedures. This case study identifies these options; maintaining current practices and partnerships, standardization of their supply chain and sub-system products to simplify the supply process, adjust the retail services and dealership chains to drive market driven sales and a combination of virtual integration with key suppliers to drive relationship based supply that is determined by a forecast driven sales and production model, called the Ford 2000 Process. Through the evaluation of the presented alternatives, the Ford 2000 Process has been selected as being the most effective path to achieve the corporate goals of the Ford Motor Company. Ford should be able to utilize it’s current market share and global supply network to generate beneficial partnerships on key suppliers and stabilize a fluctuating production model that is riddled with......

Words: 2512 - Pages: 11

Free Essay

Mergers and Acquisitions

...Acquisitions and Mergers The merger of the Simon Property Group/DeBartolo Realty Group in 1996 created the largest retail REIT in the history of the United States. The initial partnership led to this new conglomerate owning more than 66 community centers, 111 regional shopping centers, and 66 community centers in 32 states (National Real Estate Investor). Today, the company has amassed over 380 properties and a total market capitalization of $62 Billion. Through subsidiary partnerships, Simon owns, develops, manages and leases retail properties in over thirty-five states domestically. The question becomes how did the Simon property group, which was established in 1960 by two brothers, Melvin & Simon, grow into the “most powerful REIT in the world by equity market capitalization” (About Simon Property Group)? The Simon Property Group, Inc. has found tremendous success since the early 90s through mergers, acquisitions, and strategic partnerships, in addition to the merger with the Bartolo Realty Group in 1996. Among the most notable was the acquisition of The Retail Property Trust in 1997, which was “a group of properties held by IBM’s pension plan” (CH Company History.com). The deal included ten enclosed malls and one community center. Following the acquisition of the Retail Property Trust, Simon was able to enter into new markets in 1997 when it completed its merger with New York based Corporate Property Investors (CPI). The transaction was valued at $5.78......

Words: 635 - Pages: 3