On January 1, 2021, the company obtained a $3 million loan with a 10% interest rate.. The building was completed on September 30, 2022. Expenditures on the project were as follows:

On January 1, 2021, the company obtained a $3 million construction loan with a 10% interest rate. Assume the $3 million loan is not specifically tied to construction of the building. The loan was outstanding all of 2021 and 2022. The company’s other interest-bearing debt included two long-term notes of $4,000,000 and $6,000,000 with interest rates of 6% and 8%, respectively. Both notes were outstanding during all of 2021 and 2022. Interest is paid annually on all debt. The company’s fiscal year-end is December 31.

Required:

1. Calculate the amount of interest that Mason should capitalize in 2021 and 2022 using the weighted-average method.
2. What is the total cost of the building?
3. Calculate the amount of interest expense that will appear in the 2021 and 2022 income statements.

Interest Capatilized 2021 2022

Interest Expense 2021 2022

Total Cost of building

Please let me know what these answers are to double check mine. In interest capatilized 2021 and 2022, interest expense 2021 and 2022 numbers and the total cost of building.

You are analyzing a proposal to build a new plant. Use the following information, a cost of capital of 14%, a capital gains tax rate of 5%, and an income tax rate of 40%. Land for the plant will be purchased today for $500. At the beginning of the second year (one year from today), $1,000 will be spent for the construction of the building. The equipment will be purchased at the beginning of the third year at a cost of $1,500. Operations will begin at the beginning of the fourth year, at which time a working capital investment of $500 will be required. Cash flows from operations will occur for 10 years and will be received at the end of each year. The building construction cost and the equipment will be depreciated on a straight-line basis, with zero expected salvage for each. Assume that you can't depreciate the building and equipment until you use them in operations. After 10 years of operation, you expect to sell the land for $600. Annual incremental revenue will be $2,000 for the first 5 years of operation, and $2,500 for the last 5 years of operation. Fixed operating costs (excluding depreciation) will be $200 each year. Annual variable operating costs will be 25% of annual revenue. The building and equipment both qualify for a 10% investment tax credit that can be received at the time each is purchased. This investment tax credit will not affect the amount you can depreciate.

1. Calculate the NPV

2. Calculate the IRR

The market for air travel in Austria is primarily composed of a few airlines: Austrian Airlines along with its low-cost competitors Lauda and Wizz Air.

From 2015 to 2019, Austrian Airlines’ share of passengers dropped from 45.6% to 43.2%, respectively. What is the change?

• A. -2.4 percentage points
• B. 2.4 percentage points
• C. -2.4 percent
• D. 2.4 percent
• E. None of the above.

Critically evaluate the engineering, procurement and construction (EPC) contract and the engineering, procurement and construction management (EPCM) contract as used in the civil engineering industry. Critically evaluate how each contracting strategy is used in the real world

Make a Constitutional-legal Argument as to whether or not President Trump had the constitutional authority to use National Emergency. Legislation to divert Federal Funds appropriated for Construction in the Defense Department and divert that money to construction of the border wall.

Which ASTM cement is most appropriate for the following construction applications? What types of mineral and/or chemical admixtures could be used for each application? Give detailed reasons for your choices.

• Construction of a bridge pier in the sea.

Which ASTM cement is most appropriate for the following construction applications? What types of mineral and/or chemical admixtures could be used for each application? Give reasons for your choices.

• Construction of an exposed aggregate concrete wall.

1)“Race has been a social construction that has allowed US to set apart racial minorities from European immigrants” (9). Explain how this adds to social construction. Give examples. Agree? Disagree?

Critically evaluate the engineering, procurement and construction (EPC) contract and the engineering, procurement and construction management (EPCM) contract as used in the civil engineering industry. Critically evaluate how each contracting strategy is used in the real world

please match the following key terms with their examples.