List the physiological changes brought about by stress on the gastrointestinal system.
In: Anatomy and Physiology
In: Psychology
How did the Beatles reflect the social and cultural changes of the 1960s??
In: Psychology
Since the SUTA rates changes are made at the end of each year and there is much discussion about changes to the FUTA rate, the available 2018 rates were used for FUTA and SUTA.
Note: For this textbook edition the rate 0.6% was used for the FUTA tax rate for employers.
Example 5-5
Sutcliffe Company had taxable wages totaling $87,500 in 2019. During the year, the company paid some of its state contributions after the January 31, 2020, cutoff. The penalty for tardiness is shown in the following calculation of the firm's net FUTA tax for 2019:
| Amount of gross FUTA tax ($87,500 × 6.0%) | $5,250.00 | ||||||
| State taxable wages | $87,500 | ||||||
| Sutcliffe's SUTA tax rate | × 5.4% | ||||||
| Sutcliffe's SUTA tax | $ 4,725 | ||||||
| Breakdown of Sutcliffe's SUTA tax payments: | |||||||
| Before 1/31/20—$3,000 × 100% credit | (3,000.00) | ||||||
| After 1/31/20—$1,725 × 90% credit | (1,552.50) | ||||||
| Amount of net FUTA tax | $ 697.50 | ||||||
| If the company had made timely payments of its state contributions, the amount of its net FUTA tax would have been reduced to $525, for a savings of $172.50, as follows: | |||||||
| Amount of gross FUTA tax ($87,500 × 6.0%) | $5,250.00 | ||||||
| Total taxable wages | $87,500 | ||||||
| Credit against tax | × 5.4% | ||||||
| Total credit | 4,725.00 | ||||||
| Amount of net FUTA tax ($87,500 × 0.6%) | $ 525.00 | ||||||
| $697.50 − $525.00 = $172.50 savings | |||||||
Example 5-6
Yeldon Company has a $70,000 federal and state taxable payroll and has earned a reduced state tax rate of 4 percent. If none of its state tax payments are timely, the FUTA tax calculation is as follows:
| Gross FUTA tax ($70,000 × 0.060) | $4,200 | ||
| Less 90% credit for state taxes paid late ($70,000 × 0.04 × 90%) | $2,520 | ||
| Less additional credit for state tax if rate were 5.4% [$70,000 × (0.054 − 0.04)] | 980 | ||
| Total credit | 3,500 | ||
| Net FUTA tax | $ 700 |
If Yeldon Company had made its SUTA payments before the due date of Form 940, the credit for the payments (4%) and the additional credit (1.4%) would have provided a total credit of $3,780 and a FUTA tax savings of $280.
Roofling Company paid wages of $319,600 this year. Of this amount, $193,900 was taxable for net FUTA and SUTA purposes. The state's contribution tax rate is 4.3% for Roofling Company. Due to cash flow problems, the company did not make any SUTA payments until after the Form 940 filing date. Compute the following; round your answers to the nearest cent.
a. Amount of credit the company would receive
against the FUTA tax for its SUTA contributions
$
b. Amount that Roofling Company would pay to
the federal government for its FUTA tax
$
c. Amount that the company lost because of its
late payments
$
In: Accounting
In times of global changes in climate and economy the point of view to waste as a resource shows a lot of ways of recovery. Point out the difference between recovering and recycling and discuss economic facts and efforts, social impacts as well as environmental issues and development in law and security. Discuss two examples for the relationship between recovering and recycling of plastic products and explain your achievements.
In: Economics
what are the factors that changes equilibrium real wage and quantity of labor?
In: Economics
What are the changes in enthalpy, entropy, and free energy for the hydrogenation of C2H4 to C2H6, and C3H6 to C3H8 at 25 degrees C.
In: Chemistry
what are some of the changes in consumer relations and public relations as a result of globalization.
In: Operations Management
9. If the Price of a related good A changes, then for good B stay on the same demand curve, and move along it, as opposed to shifting to a new demand curve.
True or False
10.If the Income Elasticity of deamnd for a good is negative, we can say that the good is normal good.
True or False
11. Own price elasticity of demand is always negative, because of the law of demand.
True or False
12. A firm in a perfectly competitive market, finds that it's MR = MC occurs at Q = 100, at which point the market Price is $8. What is the firm's TR at this point?
a.100
b.8
c.800
d.10.50
In: Economics
Explain the changes to the ecosystem that arose with the exclusion of grey wolves from the ecosystem. Describe how Society developed successful strategies to sustain healthy populations of the wolves given the potential conflict. (5 marks)
In: Other