Phase 2 Application development– Costs associated with the actual development of the accounting software should be capitalized and depreciated over the determined useful life of the software. Costs that should be capitalized include payroll costs for employees directly involved for developing code, materia...
For operating leases, the leased asset is stillrecognized as a fixed asseton the lessor’s books. Lease income is recognized on a straight-line basis over the lease term, and the lessor continues todepreciatethe leased asset over its useful life. To classify a lease as an operating lease un...
The lease classification test determines whether a leased asset is essentially an alternative method of financing the purchase of an asset, or if the majority of the life and/or value of the underlying asset is controlled by the lessee; if so, it must be classified as a finance leas...
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350 60% 55% 5 OUT [9] Clock Jitter Peak-to-peak period jitter (f > 50 MHz) OUT [10] [11] [11] Output Duty Cycle Duty cycle for outputs, defined as t ÷ t 40% 45% 2 1 1 f > 66.67 MHz OUT Duty cycle for outputs, defined as t ÷ t 2 f ...
Aside from one pure cross-border Pharma deal that saw Jazz Pharmaceuticals acquire EUSA Pharma for €529m in April, M&A is expected to be more pronounced in sectors, such as diagnostics, life science tools, surgical instruments and any technology that enhances the speed and efficacy of a ...
Accounts receivable $1,350 Accounts receivable $400 Revenue $1,800 Revenue $81 Contract liability $31 To record sales of 100 units at $9 and 50 units at $8; to recognize revenue on 200 at $9 and to reduce the revenue on the previously recognized revenue on the first 350 units b...
According toFigure 7, the highest trans-resveratrol content is recorded at the correlation of the following parameter values 1:35 g/mL solid:liquid ratio, 4 days with 500–350 µm (148.55 mg/kg D.W.), having as extraction solvent ethanol:diethyl ether in a ratio of 4:1. At these co...
“James Pissola tells the story of how one night of partying with his best friend in South Beach changed his life. Listening to a specific song always transports him back to the same time and place, which happens to be the Miamillennium nightclub in Miami. These flashback moments are ...
All the walls in this corridor are 350…what? The screen shot above hints that it represents simple height from the ground, but the 2D map has these colors as well, and height cues wouldn’t make sense there. If it is height, this information might help Korben quickly build a 3D mental...