An entity purchases a trademark and incurs the following costs in connection with the trademark:
One-time trademark purchase price
$100,000
Nonrefundable VAT taxes
5,000
Training sales personnel on the use of the new trademark
7,000
Research expenditures associated with the purchase of the new trademark
24,000
Legal costs incurred to register the trademark
10,500
Salaries of the administrative personnel
12,000
Applying IFRS and assuming that the trademark meets all the applicable initial asset-recognition criteria, the entity should recognize an asset in the amount of:.
a) $100,000
b) $115,500
c) $146,500
d) $158,500

Alandowner and his neighbor purchased adjoining undeveloped lots. after both built homes on their respective lots, the landowner suggested to the neighbor that a common driveway be built where the two lots joined. the neighbor agreed. the landowner and the neighbor split the cost of constructing the driveway and entered into a written agreement to equally share the costs of its upkeep and maintenance. the agreement was recorded in the county recorder's office. two years later, the neighbor built a new driveway located entirely on his lot. the common driveway, which the landowner continued to use but which the neighbor no longer used, began to deteriorate. the landowner asked the neighbor for money to maintain the common driveway, but the neighbor refused to contribute. three years later, the neighbor conveyed his lot to a friend. the friend entered into possession and used only the driveway built by the neighbor. by this time, the common driveway had deteriorated badly and contained numerous potholes. the landowner asked the friend to pay half of what it would take to repair the common driveway. the friend refused. the landowner repaired the driveway and sued the friend for 50% of the cost of repairs. will the landowner prevail?

What do you recommend adam do to increase production in a business setting that does not seem to value high productivity?

Aaron corporation, which has only one product, has provided the following data concerning its most recent month of operations: selling price $ 102 units in beginning inventory 0 units produced 4,900 units sold 4,260 units in ending inventory 640 variable costs per unit: direct materials $ 20 direct labor $ 41 variable manufacturing overhead $ 5 variable selling and administrative expense $ 4 fixed costs: fixed manufacturing overhead $ 64,200 fixed selling and administrative expense $ 2,900 the total contribution margin for the month under variable costing is: