The salamander company has evaluated its receivables, and has identified the following possible impairments:

note #1 has recently deteriorated in credit quality. for note #1, salamander estimates the present value of credit losses occurring in the next twelve months is $50,000, and the present value of credit losses occurring after twelve months is $20,000.

note #2 has not deteriorated in credit quality. for note #2, salamander estimates the present value of credit losses occurring in the next twelve months is $5,000, and the present value of credit losses occurring after twelve months is $10,000.

if salamander is reporting under ifrs and therefore uses the ecl model, it would recognize an impairment loss of:

$50,000 $55,000 $75,000 $85,000

4. the condition requires that only one of the selected criteria be true for a record to be displayed.

Dahlia enterprises needs someone to supply it with 127,000 cartons of machine screws per year to support its manufacturing needs over the next five years, and you’ve decided to bid on the contract. it will cost you $940,000 to install the equipment necessary to start production; you’ll depreciate this cost straight-line to zero over the project’s life. you estimate that in five years, this equipment can be salvaged for $77,000. your fixed production costs will be $332,000 per year, and your variable production costs should be $11.00 per carton. you also need an initial investment in net working capital of $82,000. if your tax rate is 30 percent and your required return is 11 percent on your investment, what bid price should you submit? (do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))

Find a company that has followed a strong strategic direction- state that generic strategy and the back-up points to support your position.