FIPS Publication 200 is a mandatory federal standard developed by NIST in response to FISMA. To comply with the federal standard, organizations first determine the security category of their information system in accordance with FIPS Publication 199. Thales e-Security can help you meet the FIPS 200 and FIPS 199 data security compliance standards. Identify the relevance of the FIPS 199 and FIPS 200 documents to non-government entities.
Does the FIPS 199 document contain information relevant to non-government entities? Justify your position.
Does the FIPS 200 document contain information relevant to non-government entities? Justify your position
In: Operations Management
Energy can never be unlimited source. Types are energies sources are renewable and non-renewable. The best sustainable solution is to use a more responsible, socio-economic and environment friendly mix of renewable and non-renewable sources of energies.
Renewable sources of energy: Solar, Water, Wind, Wood and Geothermal
Non-renewable sources of energy: Coal, Oil, Natural Gas and Nuclear
Question: Describe how the energy could be sustained economically, socially and environmentally in a project or region. You can choose any one of energy source /case study which can fulfil requirement of sustainability to write your answer. (minimum of 200 words).
In: Other
Which phase carries the analyte through the Chromatographic separation?
Standard Phase, Detection Phase ,Injection Phase, Stationary Phase, Mobile Phase
Which phase slows the analyte down in the Chromatographic separation?
Standard Phase, Detection Phase ,Injection Phase, Stationary Phase , Mobile Phase
If you increase the flow rate of the mobile phase, will the analyte come out ________?
Slower, In two Peaks, Faster, Unchanged
In this separation the stationary phase is polar and the mobile phase is non-polar. Youre separating two molecules, one polar and one non-polar. Which molecule comes out first? Non-polar, No Difference, Polar
In: Chemistry
transport company has two types of trucks, Type A and Type B. Type A has a refrigerated capacity of 20 m3 and a non-refrigerated capacity of 40 m3 while Type B has the same overall volume with equal sections for refrigerated and non-refrigerated stock. A grocer needs to hire trucks for the transport of 3,000 m3 of refrigerated stock and 4,000 m3 of non-refrigerated stock. The cost per kilometer of Type A is $30, and $40 for Type B. How many trucks of each type should the grocer rent achieve the minimum total cost? Determine the feasible solution using graphical analysis.
In: Statistics and Probability
2. Phenylthiocarbamide (PTC) has the chemical structure that resembles toxic alkaloids in
poisonous plants. The ability to taste this compound is a dominant trait and is strongly
correlated with the ability to taste other bitter substances, many of which are naturally
occurring toxicants. Suppose that you are studying two heterozygous tasters for PTC
.
a. What are the chances that they will have three taster children?
b.What are the chances that they will have three taster girls?
c.Assuming that they have five children, what are the chances the the first three will be tasters and the last two non-tasters?
d. If they have a taster daughter, and she marries a non-taster, what are the chances that they will have non-taster offspring
In: Biology
A study was done on protected and non protected tests. The results are shown in the table. Assume that the two samples are independent simple random samples selected from normally distributed populations, and do not assume that the population standard deviations are equal. Complete parts (a) and (b) below. Use a 0.01
significance level for both parts.
|
Protected |
Non-protected |
|
|
μ |
μ 1 |
μ 2 |
|
n |
30 |
34 |
|
x̅ |
77.53 |
81.35 |
|
s |
10.06 |
18.26 |
b. Construct a confidence interval suitable for testing the claim that students taking non-protected tests get a higher mean score than those taking protected tests.
In: Statistics and Probability
Citation Builders, Inc., builds office buildings and single-family
homes. The office buildings are constructed under contract with
reputable buyers. The homes are constructed in developments ranging
from 10–20 homes and are typically sold during construction or soon
after. To secure the home upon completion, buyers must pay a
deposit of 10% of the price of the home with the remaining balance
due upon completion of the house and transfer of title. Failure to
pay the full amount results in forfeiture of the down payment.
Occasionally, homes remain unsold for as long as three months after
construction. In these situations, sales price reductions are used
to promote the sale.
During 2018, Citation began construction of an office building for
Altamont Corporation. The total contract price is $29 million.
Costs incurred, estimated costs to complete at year-end, billings,
and cash collections for the life of the contract are as
follows:
| 2018 | 2019 | 2020 | |||||||||
| Costs incurred during the year | $ | 5,800,000 | $ | 13,775,000 | $ | 6,525,000 | |||||
| Estimated costs to complete as of year-end | 17,400,000 | 6,525,000 | — | ||||||||
| Billings during the year | 2,900,000 | 14,500,000 | 11,600,000 | ||||||||
| Cash collections during the year | 2,610,000 | 13,190,000 | 13,200,000 | ||||||||
|
|
|||||||||||
Also during 2018, Citation began a development consisting of 12
identical homes. Citation estimated that each home will sell for
$980,000, but individual sales prices are negotiated with buyers.
Deposits were received for eight of the homes, three of which were
completed during 2018 and paid for in full for $980,000 each by the
buyers. The completed homes cost $735,000 each to construct. The
construction costs incurred during 2018 for the nine uncompleted
homes totaled $4,410,000.
Required:
1. Which method is most equivalent to recognizing revenue
at the point of delivery?
2. Answer the following questions assuming that Citation
uses the completed contract method for its office building
contracts:
2-a. How much revenue related to this contract will
Citation report in its 2018 and 2019 income statements?
2-b. What is the amount of gross profit or loss to be
recognized for the Altamont contract during 2018 and 2019?
2-c. What will Citation report in its December 31, 2018,
balance sheet related to this contract? (Ignore cash.)
3. Answer the following questions assuming that Citation
uses the percentage-of-completion method for its office building
contracts.
3-a. How much revenue related to this contract will
Citation report in its 2018 and 2019 income statements?
3-b. What is the amount of gross profit or loss to be
recognized for the Altamont contract during 2018 and 2019?
3-c. What will Citation report in its December 31, 2018,
balance sheet related to this contract? (Ignore cash.)
4. Assume the same information for 2018 and 2019, but that
as of year-end 2019 the estimated cost to complete the office
building is $13,050,000. Citation uses the percentage-of-completion
method for its office building contracts.
4-a. How much revenue related to this contract will
Citation report in the 2019 income statement?
4-b. What is the amount of gross profit or loss to be
recognized for the Altamont contract during 2019?
4-c. What will Citation report in its 2019 balance sheet
related to this contract? (Ignore cash.)
5. Which method of accounting should Citation Builders,
Inc adopt for its single-family houses?
6. What will Citation report in its 2018 income statement
and 2018 balance sheet related to the single-family home business
(ignore cash in the balance sheet)?
In: Accounting
Citation Builders,
Inc., builds office buildings and single-family homes. The office
buildings are constructed under contract with reputable buyers. The
homes are constructed in developments ranging from 10–20 homes and
are typically sold during construction or soon after. To secure the
home upon completion, buyers must pay a deposit of 10% of the price
of the home with the remaining balance due upon completion of the
house and transfer of title. Failure to pay the full amount results
in forfeiture of the down payment. Occasionally, homes remain
unsold for as long as three months after construction. In these
situations, sales price reductions are used to promote the
sale.
During 2018, Citation began construction of an office building for
Altamont Corporation. The total contract price is $25 million.
Costs incurred, estimated costs to complete at year-end, billings,
and cash collections for the life of the contract are as
follows:
| 2018 | 2019 | 2020 | |||||||||
| Costs incurred during the year | $ | 5,000,000 | $ | 11,875,000 | $ | 5,625,000 | |||||
| Estimated costs to complete as of year-end | 15,000,000 | 5,625,000 | — | ||||||||
| Billings during the year | 2,500,000 | 12,500,000 | 10,000,000 | ||||||||
| Cash collections during the year | 2,250,000 | 11,150,000 | 11,600,000 | ||||||||
Also during 2018, Citation began a development consisting of 12
identical homes. Citation estimated that each home will sell for
$900,000, but individual sales prices are negotiated with buyers.
Deposits were received for eight of the homes, three of which were
completed during 2018 and paid for in full for $900,000 each by the
buyers. The completed homes cost $675,000 each to construct. The
construction costs incurred during 2018 for the nine uncompleted
homes totaled $4,050,000.
Required:
1.
Which method is most equivalent to recognizing revenue at the point
of delivery?
2. Answer the following questions assuming that
Citation uses the completed contract method for its office building
contracts:
2-a. How much revenue related to this contract
will Citation report in its 2018 and 2019 income statements?
2-b. What is the amount of gross profit or loss to
be recognized for the Altamont contract during 2018 and 2019?
2-c. What will Citation report in its December 31,
2018, balance sheet related to this contract? (Ignore cash.)
3. Answer the following questions assuming that
Citation uses the percentage-of-completion method for its office
building contracts.
3-a. How much revenue related to this contract
will Citation report in its 2018 and 2019 income statements?
3-b. What is the amount of gross profit or loss to
be recognized for the Altamont contract during 2018 and 2019?
3-c. What will Citation report in its December 31,
2018, balance sheet related to this contract? (Ignore cash.)
4. Assume the same information for 2018 and 2019,
but that as of year-end 2019 the estimated cost to complete the
office building is $11,250,000. Citation uses the
percentage-of-completion method for its office building
contracts.
4-a. How much revenue related to this contract
will Citation report in the 2019 income statement?
4-b. What is the amount of gross profit or loss to
be recognized for the Altamont contract during 2019?
4-c. What will Citation report in its 2019 balance
sheet related to this contract? (Ignore cash.)
5. Which method of accounting should Citation
Builders, Inc adopt for its single-family houses?
6. What will Citation report in its 2018 income
statement and 2018 balance sheet related to the single-family home
business (ignore cash in the balance sheet)?
I am interested in 4 c
In: Accounting
Citation Builders, Inc., builds office buildings and single-family homes. The office buildings are constructed under contract with reputable buyers. The homes are constructed in developments ranging from 10–20 homes and are typically sold during construction or soon after. To secure the home upon completion, buyers must pay a deposit of 10% of the price of the home with the remaining balance due upon completion of the house and transfer of title. Failure to pay the full amount results in forfeiture of the down payment. Occasionally, homes remain unsold for as long as three months after construction. In these situations, sales price reductions are used to promote the sale. During 2018, Citation began construction of an office building for Altamont Corporation. The total contract price is $22 million. Costs incurred, estimated costs to complete at year-end, billings, and cash collections for the life of the contract are as follows: 2018 2019 2020 Costs incurred during the year $ 4,400,000 $ 10,450,000 $ 4,950,000 Estimated costs to complete as of year-end 13,200,000 4,950,000 — Billings during the year 2,200,000 11,000,000 8,800,000 Cash collections during the year 1,980,000 9,620,000 10,400,000 Also during 2018, Citation began a development consisting of 12 identical homes. Citation estimated that each home will sell for $840,000, but individual sales prices are negotiated with buyers. Deposits were received for eight of the homes, three of which were completed during 2018 and paid for in full for $840,000 each by the buyers. The completed homes cost $630,000 each to construct. The construction costs incurred during 2018 for the nine uncompleted homes totaled $3,780,000.
Required: 1. Which method is most equivalent to recognizing revenue at the point of delivery?
2. Answer the following questions assuming that Citation uses the completed contract method for its office building contracts:
2-a. How much revenue related to this contract will Citation report in its 2018 and 2019 income statements?
2-b. What is the amount of gross profit or loss to be recognized for the Altamont contract during 2018 and 2019?
2-c. What will Citation report in its December 31, 2018, balance sheet related to this contract? (Ignore cash.)
3. Answer the following questions assuming that Citation uses the percentage-of-completion method for its office building contracts.
3-a. How much revenue related to this contract will Citation report in its 2018 and 2019 income statements?
3-b. What is the amount of gross profit or loss to be recognized for the Altamont contract during 2018 and 2019?
3-c. What will Citation report in its December 31, 2018, balance sheet related to this contract? (Ignore cash.)
4. Assume the same information for 2018 and 2019, but that as of year-end 2019 the estimated cost to complete the office building is $9,900,000. Citation uses the percentage-of-completion method for its office building contracts.
4-a. How much revenue related to this contract will Citation report in the 2019 income statement?
4-b. What is the amount of gross profit or loss to be recognized for the Altamont contract during 2019?
4-c. What will Citation report in its 2019 balance sheet related to this contract? (Ignore cash.)
5. Which method of accounting should Citation Builders, Inc adopt for its single-family houses?
6. What will Citation report in its 2018 income statement and 2018 balance sheet related to the single-family home business (ignore cash in the balance sheet)?
In: Accounting
Citation Builders, Inc., builds office buildings and single-family homes. The office buildings are constructed under contract with reputable buyers. The homes are constructed in developments ranging from 10–20 homes and are typically sold during construction or soon after. To secure the home upon completion, buyers must pay a deposit of 10% of the price of the home with the remaining balance due upon completion of the house and transfer of title. Failure to pay the full amount results in forfeiture of the down payment. Occasionally, homes remain unsold for as long as three months after construction. In these situations, sales price reductions are used to promote the sale. During 2018, Citation began construction of an office building for Altamont Corporation. The total contract price is $13 million. Costs incurred, estimated costs to complete at year-end, billings, and cash collections for the life of the contract are as follows: 2018 2019 2020 Costs incurred during the year $ 2,600,000 $ 6,175,000 $ 2,925,000 Estimated costs to complete as of year-end 7,800,000 2,925,000 — Billings during the year 1,300,000 6,500,000 5,200,000 Cash collections during the year 1,170,000 5,030,000 6,800,000 Also during 2018, Citation began a development consisting of 12 identical homes. Citation estimated that each home will sell for $680,000, but individual sales prices are negotiated with buyers. Deposits were received for eight of the homes, three of which were completed during 2018 and paid for in full for $680,000 each by the buyers. The completed homes cost $510,000 each to construct. The construction costs incurred during 2018 for the nine uncompleted homes totaled $3,060,000. Required: 1. Which method is most equivalent to recognizing revenue at the point of delivery? 2. Answer the following questions assuming that Citation uses the completed contract method for its office building contracts: 2-a. How much revenue related to this contract will Citation report in its 2018 and 2019 income statements? 2-b. What is the amount of gross profit or loss to be recognized for the Altamont contract during 2018 and 2019? 2-c. What will Citation report in its December 31, 2018, balance sheet related to this contract? (Ignore cash.) 3. Answer the following questions assuming that Citation uses the percentage-of-completion method for its office building contracts. 3-a. How much revenue related to this contract will Citation report in its 2018 and 2019 income statements? 3-b. What is the amount of gross profit or loss to be recognized for the Altamont contract during 2018 and 2019? 3-c. What will Citation report in its December 31, 2018, balance sheet related to this contract? (Ignore cash.) 4. Assume the same information for 2018 and 2019, but that as of year-end 2019 the estimated cost to complete the office building is $5,850,000. Citation uses the percentage-of-completion method for its office building contracts. 4-a. How much revenue related to this contract will Citation report in the 2019 income statement? 4-b. What is the amount of gross profit or loss to be recognized for the Altamont contract during 2019? 4-c. What will Citation report in its 2019 balance sheet related to this contract? (Ignore cash.) 5. Which method of accounting should Citation Builders, Inc adopt for its single-family houses? 6. What will Citation report in its 2018 income statement and 2018 balance sheet related to the single-family home business (ignore cash in the balance sheet)?
In: Accounting