At the beginning of 2018, VHF Industries acquired a machine with a fair value of $6,074,700 by signing a four-year lease. The lease is payable in four annual payments of $2 million at the end of each year. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.)

Required:
1. What is the effective rate of interest implicit in the agreement?
2-4. Prepare the lessee’s journal entries at the beginning of the lease, the first lease payment at December 31, 2018 and the second lease payment at December 31, 2019.
5. Suppose the fair value of the machine and the lessor’s implicit rate were unknown at the time of the lease, but that the lessee’s incremental borrowing rate of interest for notes of similar risk was 11%. Prepare the lessee’s entry at the beginning of the lease.

Straight-Line Depreciation

A building acquired at the beginning of the year at a cost of $85,300 has an estimated residual value of $3,300 and an estimated useful life of 10 years. Determine the following:

agree or not?

Hard data is a verifiable fact that is acquired from reliable sources. It implies data that is directly measurable, factual and indisputable. Some of the benefits of hard data are reliability, value add, prediction, and accuracy. Hard research is the gathering of numerical and demographic data which helps determine who the customers are and what they want, when they want it and how they want the product or service. Hard data describes the types of data that are generated from devices and applications such as phones, computers, smart meters, traffic monitoring systems and bank transactions. These things and this information can be measured, traced and validated. Hard data is for companies that only depend on analytics and they are used by technical savy companies. An example of hard data would be a medical study on the results of testing. Soft data is based on qualitative information such as a rating, survey or poll. It implies that the data has been collected from qualitative observations and quantified. Sometimes one might think that soft data is not reliable, but it really is. In many cases, the best data available is soft data such as customer satisfaction and product reviews. Some of the benefits of using soft data are, direct response, saves cost and time, genuine feed backs are possible, and data can not be manipulated and is reliable. Soft data is usually preferred for small business cases and projects while hard data's are required for huge businesses. An example of soft data would be to get the patients to rate their symptoms.

a) Assuming that the frequency of oscillation is due to the difference in energy between the 2p and 1s states of the H atom, and that the amplitude of oscillation is about one Bohr radius, estimate the rate at which energy is classically radiated in eV/s.

b) Estimate the classical time it takes for this atom to radiate the energy difference between these two states.

a) Assuming that the frequency of oscillation is due to the difference in energy between the 2p and 1s states of the H atom, and that the amplitude of oscillation is about one Bohr radius, estimate the rate at which energy is classically radiated in eV/s.

b) Estimate the classical time it takes for this atom to radiate the energy difference between these two states.

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