Why is attitude so important to a successful closing? What are some aspects of a positive attitude that you believe contribute to success in closing (and in selling in general)?

Why is attitude so important to a successful closing? What are some aspects of a positive attitude that you believe contribute to success in closing (and in selling in general)

Describe Connie’s attitude during the exposition of Where Are You Going, Where Have You Been? How does this this attitude contribute to the story's conflict?

Clayton engineering Incorporated (CEI) is a public company with a calendar year-end. In its current fiscal quarter, ending December 31, 2017, it entered into a sales agreement with Beverage World Limited (BWL). Under the sales agreement, CEI is selling an assembly line system to

BWL that consists of the following four components:

_ Conveyor

_ Filler

_Capper

_Labeler

BWL will use the assembly line to manufacture bottled beverage. The total contract price is $75,000. Under the agreement, CEI is also responsible for installing the assembly line system at BWL’s Newark manufacturing facility and removing BWL’s old assembly line from its manufacturing facility. Both installation and removal services are offered as “free of charge” when BWL purchases the assembly line system from CEI.

The sales agreement between CEI and BWL provides the following details regarding cash payment upon delivery.

Conveyor                                                                       $ 21,500

Filler                                                                               21,500

Capper                                                                             21,500

Labeler                                                                            10,500

Installation                                                                         FREE

Removal of old system                                                        FREE

Total                                                                               $75,000

The sales agreement is dated December 15, 2017. Customers rarely purchase the Conveyor, the Filler and the Capper separately because the three segments cannot be used in production without each other. If any of the three segments breaks down, most companies would choose to replace all three segments together.

CEI delivers the first two components of the assembly system on March 29, 2018, and agrees to deliver the Capper by the end of May. The capper normally should be delivered together with the Conveyor and the Filler because without the capper, the customers cannot use the conveyor and the filler in their manufacturing process. However, the delivery date for the Capper is delayed because CEI does not have that component of the assembly line system on hand at the time the sales agreement is entered into. As such, CEI has to manufacture that component of the line. Because of the backlog of orders CEI has in its manufacturing department at the time it enters into the sales agreement with BWL, it cannot commit to delivering the Capper segment to BWL until the end of May. CEI actually delivers the capper segment on May 10, 2018. CEI installed the three components on the same day. The installation service requires some modification of the assembly line and is essential for the three components to function as desired by BWL.

CEI removed the old assembly line system from BWL’s manufacturing facility on May 15, 2018.

The last component of the assembly system (i.e., labeler) is custom-designed for BWL to make special labels for BWL’s products. BWL has an old labeler that is still in good condition but they decide to order a new one from CEI to meet the need of their new marketing strategy. The new labeler can be used independently in production without the rest of the assembly line; it is also compatible with the company’s old assembly line. The going market price for custom-made labeler is $8,000. Both CEI and a few of its competitors sell labelers to their customers at around this price level. CEI starts to work on the labeler shortly after the sales agreement is signed. The labeler is half-done by the end of December 2017 but is actually delivered to BWL on January 18, 2018. The installation of the labeler requires minimal effort.

CEI and its main competitors do not sell installation services without the first three parts of the assembly line system. Almost all companies in the area provide installation services when selling new assembly line systems. A few independent contractors in the area provide installation services for a fee when someone needs to install used assembly lines. CEI has heard from a prior customer who hired a contractor to install a used assembly line system that the contractor charged $2,000. The condition under which this fee was charged is unknown to CEI.

CEI has provided removal service for a fee in the past. They typically hire outside technicians and charge their customers a markup on cost of 25%.

CEI requires cash upon delivery according to the sales agreement, so BWL pays the amounts listed in the sales arrangement as the items are delivered on January 18, 2018, March 29, 2018, and May 10, 2018.

CEI sells the assembly line system with removal service but has in the past sold the assembly line without removal service for $74,000. CEI currently also sells the conveyor, the filler and the capper without the labeler or removal service for $66,500.

In addition to the above information, CEI also provided their inventory and service costs associated with fulfilling the arrangement with BWL:

                                                                           Cost

Conveyor                                                          $20,000

Filler                                                                10,000

Capper                                                               8,000

Labeler                                                                 5,000

Removal                                                               1,500

Installation                                                             800

Total:                                                                $45,300

1.     How many performance obligations can you identify in the sales agreement between CEI and BWL? Use the authoritative literature and cite the Accounting Standard Codification (ASC) number(s) to explain your answer.

2.     Please be specific when answering the next two questions. Explain your answer and cite the appropriate ASC numbers to back up your discussion.

a.      Discuss if installation service should be treated as a distinct performance obligation.

b.     ASSUME installation is a performance obligation and you need to determine the standalone selling price for installation service. What would be your plan? What kind of investigation, analysis or adjustment you would need to do in order to get this job done? (Note: There isn’t just one correct answer. Be thoughtful in addressing this question. Logic and common sense matter. The codification system provides the basic guidelines and some ideas)

3.     Based on your answer to Question 1, allocate the total contract price charged by CEI to each performance obligations. Explain the methods you used and cite the ASC numbers.

4.     For each performance obligation you have identified in Question 1, specify whether you are able to recognize revenue at a point in time or over a period of time. Explain your answer and cite the ASC numbers. If you believe certain performance obligation(s) are satisfied over time, help CEI determine the approach (es) it can use to allocate revenue over time. Explain your answer and cite the ASC numbers.

5.     Based on your answers to Question 1, Question 3 and Question 4, how much revenues (if any) and expenses (if any) should CEI recognize in the following periods? Write all journal entries CEI needs on each important date in the following quarters.

a. The quarter ending December 31, 2017?

b. The quarter ending March 30, 2018?

c. The quarter ending June 30, 2018?

Why might Alzheimer's Disease be undiagnosed in an elderly patient? Certainly lack of access to healthcare or lack of literacy can contribute (ie, “oh, Grandma’s just getting old” or “Uncle Henry is getting more crotchety”).  For this answer, (1) consider one biological factor that can contribute to this problem. Create a thread, provide a descriptive title, and explain your answer in 3-5 sentences using details from the course material (and references).  (2) Once submitted, provide a response to one peer. Again, support your response with details (and references if necessary).  (2-3 sentences)  

Perry has graduated from college and is about to start his career as a financial analyst. Perry will be earning $56,000 per year. He has the choice to contribute to his firm’s 401k plan whereby he can contribute 5% of his monthly salary each month to the account and his employer will match his contribution ($1 for $1). If Perry anticipates working for the firm until retirement (50 years) and earning 6.25% on his retirement savings, how much will Perry have in his account at the time of retirement (assuming Perry’s pay remains constant over this time period).

Americans have a responsibility to be active in their government. This can be through voting in elections, lawful protesting, petitioning legislators, and running for public office.

Respond to the following in a minimum of 175 words:

• If you chose to run for public office, which office would you want to run for? Why?
• What are the responsibilities of that public office?
• How does that public office contribute to the function of the U.S. government?

• What are the responsibilities of that public office?
• How does that public office contribute to the function of the U.S. government?

In your answers, consider the:

• Roles, responsibilities, and requirements for the office you chose to run for.
• The checks and balances on that branch of the government.

11. Explain each of these 4 forces, and mention if they contribute to, or oppose, glomerular filtration. Also draw AND label a simple diagram demonstrating the relationship of these 4 forces @ the renal corpuscle. And finally, set up an algebraic equation showing how all 4 forces contribute to Net Filtration Pressure. (ex: NFP = (A+b)-(C+d)) a. GHP – Glomerular Hydrostatic Pressure b. GOP – Glomerular Osmotic Pressure (the book calls it BCOP) c. CHP – Capsular Hydrostatic Pressure (the book calls it CsHP) d. COP - Capsular Osmotic Pressure (the book calls it CsOP)

Jonathan owns and operates a deli restaurant in New York City. It is a family business and all of the employees are family members. Jonathan wants to establish a retirement plan so he can save for retirement and the retirement of his employees on a tax deferred basis. Jonathan only wants to contribute to the plan when the business makes a profit. He is happy to contribute on behalf of his employees if the business is doing well. He wants to limit administrative fees. You have been hired to recommend a plan for Jonathan

o Examine the risks associated with your recommendation and the ways Jonathan can mitigate these.

Question: Both John and Mary are aged 20 now. John plans to contribute $100 per month in advance into his s... Both John and Mary are aged 20 now. John plans to contribute $100 per month in advance into his superannuation fund for 20 years and stop contributing thereafter. Mary plans to start contributiing $200 per month in advance into her superannuation fund at her 40th birthday until she retires. They both plan to retire at age 60. If the annual rate of return is 06.00%, what are the accumulated values of their superannuation accounts at retirement?