Additionally, the subsidiary\'s Deceminventory includes $26,880 of merchandisc purchased in the preceding ycar from the parent. On De- cember 31, 2019, $8,960 of these intercompany sales remained unpaid. During 2019, intercompany sales amount to $33,600, of which $17,920 of merchandisc remains in the ending inventory of the parent. Each company routinely sells merchandise to the other company, with a profit margin of 25 per- cent of selling price (regardless of the direction of the sale). Both companies estimated that the building has a remaining life of 6 years on the intercompany sale date, with no salvage value. On this date, the building was carried on the subsidiary\'s books (net of accumulated depreciation) at $112,000. On January 1, 2018, the parent sold a building to the subsidiary for $145,600. On the acquisition date, the subsidiary\'s buildings and equipment, net had a remain- ing useful life of 6 years, the Customer List had a remaining useful life of 7 years, and notes payable had a remaining term of 4 years. The net balance of accounts receivable are collected in L01, 4 X the following year. Both companies use the FIFO inventory method and sell all of their inventories at least once per year. On January 1, 2015, the subsidiary\'s recorded book values were equal to fair values for all items except four: (1) accounts receivable had a book value of $89,600 and a fair value of $80,640, (2) build- ings and equipment, net had a book value of $78,400 and a fair value of $118,720, (3) the Customer List intangible asset had a book value of $22,400 and a fair value of $116,480, and (4) notes payable had a book value of $48,000 and a fair value of $44,800. On this date, the balances of the subsidiary\'s stockholders\' equity accounts were Common Stock, $291,200, and Retained Earnings, $31,360. Comprehensive consolidation subsequent to date of acquisition, AAP computation, goodwill, upstream and downstream intercompany inventory profits, downstream intercompany depreciable asset gain-Equity method A parent company acquired 100 percent of the stock of a subsidiary company on January 1, 2015, for $480,000. Comprehensive consolidation subsequent to date of acquisition, AAP computation, goodwill, upstream 57. Institute of Materials, Minerals, and Mining. Previous edition published as: Ternary equilibrium diagrams / D.R.F. First published 2002 by Maney Publishing Ltd.
PENNLITE TERNARY DIAGRAM ANSWERS SOFTWARE
Language: English Contents: ""Contents"" ""Foreword"" ""Acknowledgements"" ""Preface to the First Edition"" ""Preface to the Second Edition"" ""GENERAL CONSIDERATIONS"" ""SOME THERMODYNAMIC CONSIDERATIONS FOR PHASE EQUILIBRIA AND TRANSFORMATIONS"" ""SYSTEMS CONTAINING TWO PHASES"" ""SYSTEMS CONTAINING THREE PHASES"" ""SYSTEMS CONTAINING FOUR PHASES"" ""SYSTEMS CONTAINING MORE THAN FOUR PHASES"" ""PRINCIPLES OF USING LIQUIDUS PROJECTIONS FOR EQUILIBRIUM AND NON-EQUILIBRIUM SOLIDIFICATIONIN METALLIC AND CERAMIC SYSTEMS"" ""SELECTED CASE STUDIES OF TERNARY SYSTEMS"" ""ANSWERS TO PROBLEMS"" ""REVIEWS AND COMPENDIUMS OF EXPERIMENTAL PHASE DIAGRAM DETERMINATION, CURRENT ACTIVITIES IN PHASE DIAGRAM DETERMINATION AND INFORMATION REGARDING SOFTWARE PACKAGES FOR THE THERMODYNAMIC CALCULATION OF PHASE EQUILIBRIA""""REFERENCES"" ""INDEX"" ""GRAPH PAPER FOR CALCULATIONS"" Notes: Includes bibliographical references and index. Details Subjects: Phase diagrams, Ternary.
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