1(a). (TRUE or FALSE?) There is a tax adjustment downward in the cost of preferred stock calculation because dividend payments on preferred stocks can be deducted by the firms on their taxable income.

1(b). (TRUE or FALSE?) When a company issues new securities flotation costs increase the cost of raising the capital.

1(c). (TRUE or FALSE?) Since interest payments are not tax deductible, the true cost of the debt is the before tax cost.

1(d). (TRUE or FALSE?) We need to earn at least the half of the required return to compensate our investors for the financing they have provided.

If it is true that the CPI overstates how serious the cost of living has been increasing in America, then what are the implications for what really has happened to the average wage of a manufacturing worker in the US since 1980? (It would be useful to look up the nominal wage – that is, the wage unadjusted for inflation – in 1980 and as recently as you can find it, which should be March 2018. And then you might think how you can convert nominal wages into “real” wages using the CPI).

At the beginning of Year 1, Colonial Corporation purchased a new machine at a cost of $68,000. The estimated residual value was $7,000 and the estimated useful life was four years.

Required:

Calculate the depreciation expense in each year using the double-declining balance method.

Equipment that cost $594000 and has accumulated depreciation of $270000 is exchanged for equipment with a fair value of $432000 and $108000 cash is received. The exchange lacked commercial substance.

The new equipment should be recorded at:

*Please show all work**

The answer is $259,200 but not sure how to get it

The following is 2011.1.1 of Listed company A. Information on tangible and tangible assets.

Cost of Acquisition: ₩ 500,000
Service life 10 years
Residual value: 100,000
Estimated production: 100,000 units
Estimated working time: 25,000 hours

Calculate the depreciation cost of 2012.12.31.

1. straight line method
2. Training Sum Method
3. Proportion proportional method (actual production: x1: 20,000; x2: 30,000; x3: 25,000)
4. Double Sense Balance Method
5. Working time proportional method (actual working time: x1: 3,000; x2: 2,000; x3: 2,000
6. Statistical method (The amortization rate is rounded up to the first decimal place: 12.34% => 12%)

In Listed company A 2011.1.1., 4,000 telephone poles were replaced at ₩ 1,000 each. Telephone poles per replacement were installed at ₩ 500 each.

7. If Listed Company A applies the disposal method, what is the depreciation cost of telegraphers?
8. If Listed company A applies the replacement method, what is the depreciation cost of telegraphers?

Calculate the cost of a single aluminum atom in a roll of aluminum foil, correct to 3 significant digits.

- The cost of a roll is $2.39

- The area of the roll is 9.28 square meters

- Given an 8"x8" section

1. A new operating system for an existing machine is expected to cost $670,000 and have a useful life of six years. The system yields an incremental after-tax income of $255,000 each year after deducting its straight-line depreciation. The predicted salvage value of the system is $12,200.
2. A machine costs $580,000, has a $33,500 salvage value, is expected to last eight years, and will generate an after-tax income of $86,000 per year after straight-line depreciation.

Assume the company requires a 10% rate of return on its investments. Compute the net present value of each potential investment. (PV of $1, FV of $1, PVA of $1, and FVA of $1) (Use appropriate factor(s) from the tables provided.)

A. A new operating system for an existing machine is expected to cost $670,000 and have a useful life of six years. The system yields an incremental after-tax income of $255,000 each year after deducting its straight-line depreciation. The predicted salvage value of the system is $12,200. (Round your answers to the nearest whole dollar.)

E options= Future Value of 1, Future value of Annuity of 1, Present value of 1, Present Value of an Annuity of 1.

F options= Immediate cash outflows, Net present value, Present value of cash inflows

B. A machine costs $580,000, has a $33,500 salvage value, is expected to last eight years, and will generate an after-tax income of $86,000 per year after straight-line depreciation. (Round your answers to the nearest whole dollar.)

E options= Future Value of 1, Future value of Annuity of 1, Present value of 1, Present Value of an Annuity of 1.

F options= Immediate cash outflows, Net present value, Present value of cash inflows

Explain how to execute a transaction on the blockchain, and explain its associated cost

What is the difference between GNP at market prices and GNP at factor cost?