Lynch Company began operations in 2019. The company reported $24,000 of depreciation expense on its income statement in 2019 and $26,000 in 2020. On its tax returns, Lynch deducted $32,000 for depreciation in 2019 and $37,000 in 2020. The 2020 tax return shows a tax obligation (liability) of $12,000 based on a 25% tax rate.

Required:
Determine the temporary difference between the book value of depreciable assets and the tax basis of these assets at the end of 2019 and 2020.

Answers

Answer 1

Answer:

2019 $8,000

2020 $19,000

Explanation:

Calculation to determine the temporary difference between the book value of depreciable assets and the tax basis of these assets at the end of 2019 and 2020.

Calculation for 2019 Temporary differences

2019

Using this formula

2019 Temporary differences = 2019 Depreciation- 2019 depreciation expense

Let plug in the formula

2019 Temporary differences =$32,000 - $24,000

2019 Temporary differences= $8,000

Calculation for 2020 Temporary differences

Using this formula

2020 Temporary differences=(2019 Depreciation+2020 Depreciation)-( 2019 Depreciation expense+2020 Depreciation expense)

Let plug in the formula

2020 Temporary differences= ($32,000 + $37,000) - ($24,000 + $26,000)

2020 Temporary differences=$69,000-$50,000

2020 Temporary differences= $19,000

Therefore the temporary difference between the book value of depreciable assets and the tax basis of these assets at the end of 2019 and 2020 will be $8,000 and $19,000


Related Questions

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Answers

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Cameron, Inc. held 1,000 shares of its own $10 par value common stock purchased for $20 per share. In March, Cameron sold 10 shares at $20 per share. The journal entry to record the sale of treasury stock would include a (debit/credit) ________ to Treasury Stock in the amount of ________.

Answers

Answer:

Credit, $200

Explanation:

The journal entry would be:

Date    Account                 Debit     Credit

            Cash                       $200

            (10 shares*$20)

                   Treasury stock              $200

            (To record the sale of treasury stock)

The discount rate used to calculate the net present value of a capital budgeting project should be: a. The risk-free rate. b. The weighted average cost of capital. c. LIBOR. d. The internal rate of return.

Answers

Answer:

B

Explanation:

Capital budgeting is the determination of the profitability of proposed investments

One of the capital budgeting methods is the net present value

Net present value is the present value of after-tax cash flows from an investment less the amount invested.

the Weighted cost of capital is used to determine NPV

WACC = weight of equity x cost of equity + weight of debt x cost of debt x (1 - tax rate)

It is the minimum rate of return a company expects from a project

Internal rate of return is the discount rate that equates the after-tax cash flows from an investment to the amount invested. It is a captial budgeting method

On January 1, a company issued and sold a $399,000, 9%, 10-year bond payable, and received proceeds of $394,000. Interest is payable each June 30 and December 31. The company uses the straight-line method to amortize the discount. The journal entry to record the first interest payment is:

Answers

Answer:

Cash Interest payable on Bond = $399,000*4.5% = $17,955

Discount to be amortized = ($399,000-$394,000)/20 = $250

Interest expense = $17,955+$250 = $18,205

Date   Journal Entry                                  Debit      Credit            

           Interest Expense                          $18,205

                 Discount on bonds payable                    $250

                 Cash                                                          $17,955

Suppose you borrow $8,000 of principal that must be repaid at the end of two years, along with interest of 4 percent a year. If the annual inflation rate turns out to be 6 percent,
Instructions: Enter your responses rounded to the nearest whole number. If you are entering any negative numbers be sure to include a negative sign (-) in front of those numbers.
a. What is the real rate of interest on the loan?
b. What is the real value of the principal repayment?
Hint: Future value = Present value × (1 + Growth in prices)t, where t is the number of years evaluated, e.g., The real value of loan repayment = Amount of loan × (1 + Real interest rate)t
c. Who loses, the debtor or the creditor?

Answers

I do not know, i just need points :/

There are historically three 32-month periods of generally rising prices in the stock market for every one 9-month period of falling prices. This observation leads you to conclude that the stock market exhibits a: random pattern. trend pattern seasonal pattern. cyclical pattern.

Answers

Answer:

cyclical pattern

Explanation:

In the given situation, it is mentioned that the data represent an upward trend and it shows an downward trend for exact 32 months and 9 months so here we can say that the data should be of cyclical in nature

So as per the given situation, it is the cyclical pattern

Therefore the same to be considered and relevant

In the current year, she sold her interest in Activity D for a $10,000 gain. Activity D, which had been profitable until last year, had a current loss of $1,500. Answer the following questions to determine how the sale of Activity D affects Sarah's taxable income in the current year. a. The amount of suspended losses carried forward to the year of the sale is $fill in the blank 1 20,000 . b. What amount of the suspended losses is allocated to Activity D

Answers

Answer:

      a. -$20,000

      b. -$2,000

Explanation:

a. The amount of suspended losses carried forward to the year:

= 30,000 + (-30,000) + (-15,000) + (-5,000)

= -$20,000

b. Suspended losses allocated to Activity D:

First find the total amount of losses:

= -30,000 - 15,000 - 5,000

= -$50,000

Activity B accounted for -$5,000 of this loss.

Suspended losses to be allocated to D would therefore be:

= -5,000 / - 50,000 * -20,000

= -$2,000

Suppose that an increase in the price of melons from $0.50 to $1.50 per pound increases the quantity of melons that melon farmers produce from 2 million pounds to 4 million pounds. The price elasticity of supply in this case indicates that supply is Group of answer choices

Answers

Answer: elastic

Explanation:

The price elasticity of supply will be:

The percentage change in price will be:

= (1.50 - 0.50)/0.50 x 100

= 1.00/0.50 × 100

= 200

The percentage change in quantity will be:

= (4 -2)/2 x 100

= 2/2 × 100

= 100

Elasticity = % change in quantity/% Change in Price = 200/100 = 2

Since elasticity = 2, this indicates supply is elastic as it's greater than 1.

If we add successive laborers to work a given amount of land on a wheat farm, eventually:____.
a. the increases in wheat harvested will get larger and larger.
b. average total cost will fall to zero.
c. the increases in wheat harvested will rise at a constant rate.
d. the increases in wheat harvested will get smaller and smaller.

Answers

Answer:

d. the increases in wheat harvested will get smaller and smaller.

Explanation:

A marginal rate of technical substitution (MRTS) can be defined as an economic principle which is typically used to represent the rate at which a factor such as capital must decrease so that the same level or quantity of production is maintained when another factor such as labor is changed (increased).

An isoquant is the slope of a marginal rate of technical substitution (MRTS) which connects the two input factors provided that the level of output or production is the same.

Also, the diminishing marginal rate of technical substitution refers to the decline (fall) in marginal rate of technical substitution (MRTS) along an isoquant that produces the same quantity (level) of output.

When an isoquant has a diminishing marginal rate of technical substitution, the corresponding isoquants are convex to the origin. Thus, the marginal rate of technical substitution (MRTS) would continue to diminish as more of a factor such as capital is used.

If we add successive laborers to work a given amount of land on a wheat farm, eventually the increases in wheat harvested will get smaller and smaller.

Answer:

d. the increases in wheat harvested will get smaller and smaller.

Explanation:

If we add successive laborers to work a given amount of land on a wheat farm, eventually: the increases in wheat harvested will get smaller and smaller.

You enter into a short crude oil futures contract at $43 per barrel. The initial margin is $3,375 and the maintenence margin is $2,500. One contract is for 1,000 barrels of oil. By how much do oil prices have to change before you receive a margin call

Answers

Answer:

The correct answer is "43.875". A further explanation is provided below.

Explanation:

The given values are:

Initial margin,

= $3,375

Maintenance margin,

= $2,500

Barrels of oil,

= 1,000

Now,

The loss on the position will be:

= [tex]3375-2500[/tex]

= [tex]875[/tex] ($)

then,

⇒  [tex]1000 (P - 43) = 875[/tex]

⇒  [tex]1000P-43000=875[/tex]

On adding "43000" both sides, we get

⇒  [tex]1000P-43000+43000=875+43000[/tex]

⇒                             [tex]1000P=43875[/tex]

⇒                                    [tex]P=\frac{43875}{1000}[/tex]

⇒                                        [tex]=43.875[/tex]

Rhoda Morgenstern just settled an insurance claim. The settlement calls for increasing payments over a 20-year period. The first payment will be paid one year from now in the amount of $50,000. The following payments will increase by 2 percent annually. What is the value of this settlement to Rhoda today if she can earn 5 percent on her investments

Answers

Answer:

PV = $733,271

Explanation:

From the given information:

The annual payment (P)  = $50,000

number of years (n) = 20

The growth percentage = 2% = 0.02

Rate of percentage earned = 5% = 0.05

Using the formula illustrated below to determine the Present Value (PV) of a growing annuity;

[tex]PV = \dfrac{P}{r-g}\Big ( 1 - \Big ( \dfrac{1+g}{1+r} \Big) ^n \Big)[/tex]

[tex]PV = \dfrac{50000}{0.05-0.02}\Big ( 1 - \Big ( \dfrac{1+0.02}{1+0.05} \Big) ^{20} \Big)[/tex]

[tex]PV = \dfrac{50000}{0.03}\Big ( 1 - \Big ( \dfrac{1.02}{1.05} \Big) ^{20} \Big)[/tex]

[tex]PV =1666666.667 \Big ( 1 - \Big ( 0.9714285714 \Big) ^{20} \Big)[/tex]

[tex]PV =1666666.667 \Big ( 1 -0.5600379453 \Big)[/tex]

[tex]PV =1666666.667 \Big (0.4399620547 \Big)[/tex]

[tex]PV =\$733270.0913 \\ \\ \mathbf{PV \simeq \$733,271}[/tex]

MFK Corp. wants to raise capital and is considering an offer of bonds and debentures. It is not sure of a particular disclosure requirement, so MFK poses its question to the SEC and requests an interpretation letter. If the SEC issues an interpretive letter addressing MFK's question and MFK follows the statements contained in the letter, MFK cannot be penalized should the advice be incorrect.

a. True
b. False

Answers

Answer:

B FALSEEEEEEEEEEEEEEEEEEEE

Which of these are considered both short- and long-term investments? Select four options.
CDs
stocks
savings accounts
mutual funds
bonds
commodities

Edge answers please

Answers

Answer:

CDs

Stocks

Mutual funds

Commodities

Explanation:

:)

'Investments' are defined as the 'process of allocating money having an aim of receiving a profit.'

The items that can be considered as both the short, as well as, long-term investments would be:

A). CDs

B). Stocks

C). Mutual funds

E). Commodities

A CD or Certificate of Deposit(CD) is characterized as both the 'short, as well as, long-term' investment because it provides interest and offers a lump-sum on its maturity. Stocks are also such an investment as it offers both intra-day trade and long-term holding options as well. Mutual funds are also a good option for generating both regular incomes in the short-term and big capital gain over a time period. Commodities like gold, crude oil, etc. also offer such an option as it is the item whose price keeps growing and thereby providing an opportunity to earn.

Thus, options A, B, C, and E are the correct answers.

Learn more about 'short-term investment' here:

brainly.com/question/16462918

Why would an investor prefer purchasing bonds to purchasing stocks?
A. Unlike stocks, bonds are guaranteed to return a profit to the
investor.
B. Bonds are typically less risky than stocks.
O C. Unlike stocks, when an investor owns bonds, they own a tiny part
of the company
D. Bonds are more likely than stocks to make huge profits.

Answers

Answer:

B. Bonds are typically less risky than stocks.

Explanation:

Answer: B. Bonds are typically less risky than stocks

Explanation:a. p. e. x. (just took the test)

MAD Inc. has a capital structure consisting of 40 percent debt and 60 percent common equity financing. The company has $400 million in net income and plans to pay out 25 percent of their earnings as dividends. What is the maximum amount of new financing that the company can raise without selling new common stock

Answers

Answer:

$500 million

Explanation:

Retained earnings = Income * (1 - Dividend payout percentage)

Retained earnings = $400 million * (1-0.25)

Retained earnings = $400 million * 0.75

Retained earnings = $300 million

Amount that can be raise without selling new stock: Retained earnings / % of equity financing in total capital

= $300 million / 60%

= $300 million / 0.60

= $500 million

Sage Company is operating at 90% of capacity and is currently purchasing a part used in its manufacturing operations for $16.00 per unit. The unit cost for the business to make the part is $20.00, including fixed costs, and $11.00, excluding fixed costs. If 32,842 units of the part are normally purchased during the year but could be manufactured using unused capacity, what would be the amount of differential cost increase or decrease from making the part rather than purchasing it

Answers

Answer:

$164,210 decrease

Explanation:

Calculation to determine what would be the amount of differential cost increase or decrease from making the part rather than purchasing it

Differential cost increase or decrease=(32,842 * 16)- (32,842 * 11)=

Differential cost increase or decrease=$525,472-$361,262

Differential cost increase or decrease=$164,210 decrease

Therefore what would be the amount of differential cost increase or decrease from making the part rather than purchasing it is $164,210 decrease

Decentralizing Group of answer choices Is a trend that creates a head-quarter office Organizes business in independent business units Creates a more complex and less robust organization Decisions are made at the headquarters

Answers

Hi my name is Jeff and I will be your assistant today

Suggest strategies to succeed in outsourcing its HR services

Answers

Answer:

The answer is below.

Explanation:

The strategies of a company to succeed in outsourcing its HR services

1. Internal Analysis and Baselining: this involves the cost and value analysis of using internal HR vs Outsourcing HR

2. Understanding Cost vs. Value of HR: knowing what the cost and value of outsourcing entails can go a long way in determining whether it offers the value the company wants

3. Identifying Core Competencies: realizing the competencies of outsourcing HR particularly in the area of competitive advantage of the company.

4. Aligning Technology to Support Operational Objectives: utilization of outsourcing HR technology and operational support ensure the company doesn't cure additional coast

5. Agreeing on Expectations with HR Outsourcer: knowing what to expect and agreed on the outcome of the outsourcing process is one of the key strategies.

6. Addressing and Enforcing Performance Metrics: Also, the expected performance and what is needed to be achieved should be discussed and ensured it is ultimately accomplished.

Information you might study in a particular class is called (blank)


an elective

a club

curriculum

an internship

Answers

Answer:

curriculum is the correct answer right no

Answer:

Information you might study in a particular class is called curriculum

Antony Johnson works in the human resources department of a small wholesale company. His boss has delegated to Johnson the job of finding a replacement for the company's shipping dock supervisor who has recently retired. Johnson will have total responsibility for filling this position. Johnson will be:

Answers

Answer:

made accountable

Explanation:

In an organisation when total responsibility is placed on a staff for a particular task, he is accountable for the outcome.

In the given scenario his boss has delegated to Johnson the job of finding a replacement for the company's shipping dock supervisor who has recently retired.

Johnson will need to find a person that meet the technical and moral standards that the job requires.

Johnson will be held accountable for the performance of the replacement staff.

Consider two perfectly negatively correlated risky securities A and B. A has an expected rate of return of 10% and a standard deviation of 16%. B has an expected rate of return of 8% and a standard deviation of 12%. The risk-free portfolio that can be formed with the two securities will earn a(n) _____ rate of return.

Answers

I’m sorry for making it happen again but it’s not like that

A company projects an increase in net income of $135,000 each year for the next five years if it invests $900,000 in new equipment. The equipment has a five-year life and an estimated salvage value of $300,000. What is the annual rate of return on this investment

Answers

Answer:

the annual rate of return is 22.50%

Explanation:

The computation of the annual rate of return is shown below:

Average investment is

= ($900,000 + $300,000) ÷ 2

= $600,000

Now

Annual rate of return is

= Annual net income ÷ Average investment

= $135,000 ÷ $600,000

= 22.50%

hence, the annual rate of return is 22.50%

If Serena runs her own business and is responsible for everything, she is a/an

Answers

Answer:An entrepreneur

Explanation:

An entrepreneur is an individual who starts and runs a business with limited resources and planning, and is responsible for all the risks and rewards of her business venture.

"You own a portfolio equally invested in a risk-free asset and two stocks. If one of the stocks has a beta of 1.05 and the total portfolio is equally as risky as the market, what must the beta be for the other stock in your portfolio?"

Answers

Answer: 1.95

Explanation:

The beta for the other stock in the portfolio will be calculated thus:

Portfolio Beta = (BetaA × WeightA) + (BetaB × WeightB) + (BetaC × WeightC)

= (BetaA × 1/3) + (1.05 × 1/3) + (0 × 1/3)

= (BetaA × 1/3) + 0.35 + 0

Beta A = 1-0.35 × 3

Beta A = 0.65 × 3

Beta A = 1.95

Jane's Donut Co. borrowed $198,000 on January 1, 2021, and signed a two-year note bearing interest at 11%. Interest is payable in full at maturity on January 1, 2023. In connection with this note, Jane's should report interest expense at December 31, 2021, in the amount of: Multiple Choice

Answers

Answer:

$21,780

Explanation:

Calculation to determine what Jane's should report interest expense at December 31, 2021, in the amount of:

Interest expense at December 31, 2021=$198,000 x 11% x 12/12

Interest expense at December 31, 2021= $21,780

Therefore Jane's should report interest expense at December 31, 2021, in the amount of: $21,780

Additional data for the current year are as follows: (a) Net income, $75,800. (b) Depreciation reported on income statement, $38,000. (c) Fully depreciated equipment costing $60,000 was scrapped, no salvage, and equipment was purchased for $150,000. (d) Bonds payable for $75,000 were retired by payment at their face amount. (e) 2,500 shares of common stock were issued at $30 for cash. (f) Cash dividends declared and paid, $40,000. (g) Investments of $100,000 were sold for $125,000.

Answers

Answer:

Note: Full question is attached as picture below

                                    Barry Company

                            Statement of Cash Flows

                 For the Tear Ended December 31, Year 2

Cash flows from operating activities:

Net income                                             $75,800

Adjustments to reconcile net income to

net cash flow from operating activities:

Depreciation expense                           $38,000

Gain on sale of investments                -$25,000

Changes in current operating

assets & liabilities:

Decrease in Accounts receivable        $9,200  

Increase in inventories                        -$16,000

Increase in Accounts payable              $12,500

Net cash flow from operating activities                     $94,500

Cash flows from investing activities:

Sale of investments                               $125,000

Purchase of equipment                        -$150,000

Net cash flow used for investing activities               -$25,000

Cash flows from financing activities:

Retirement of bonds payable               -$75,000  

Issuance of common stock                    $75,000

Payment of dividends                           -$40,000

Net cash flow used for financing activities               -$40,000

Net increase in cash                                                      $29,500

Cash at the beginning of the year                                 $42,500

Cash at the end of the year                                           $72,000

examples of veriable costs​

Answers

Answer:

Exmples are : labor wage, cost of inputs

Explanation:

Variable cost are the costs that are changing with changing in inputs or production.

Braden and Sons, Inc., paid cash to purchase equipment costing $342,000 this year. Also this year, the company sold for $70,000 cash equipment that originally cost $230,000 5 years ago. How should these transactions be listed in the statement of cash flows

Answers

Answer:

The purchases and the sales of equipment must be shown separately as a decrease to cash for $342,000 (purchase) and an increase of $70,000 (sale).

Explanation:

Since the cash is paid for purchased an equipment so the same should be shown in the investing activities as the cash outflow and the company sold $70,000 cash equipment so this also to be shown as the investing activities as the cash inflow

Therefore the last option is correct

In listing these transactions in the Statement of Cash Flows, the proper thing to do is: The purchases and the sales of equipment must be shown separately as a decrease to cash for $342,000 (purchase) and an increase of $70,000 (sale).

The Statement of Cashflows:

Shows the cash transactions of a company Can only show transactions involving actual cash

The amount that was used to purchase equipment was in cash so this will reduce the amount of cash that the company has.

The cash received from the sale of the equipment will be an increase in the company's cash. The previous price of the equipment is irrelevant because it does not involve cash.

In conclusion, the cash made should be added and the cash spent should be deducted.

Find out more at https://brainly.com/question/735261.

Waterpark Co. had a decrease in deferred tax liability of $38 million, a decrease in deferred tax assets of $28 million, and an increase in tax payable of $118 million. The company is subject to a tax rate of 25%. The total income tax expense for the year was: Group of answer choices

Answers

Answer:

the total income tax expense is $208 million

Explanation:

The computation of the total income tax expense for the year is shown below;

Income tax expense = Increase in tax payable + decrease in deferred tax assets - decrease in deferred tax liability

= $118 million + $128 million - $38 million

= $208 million

Hence, the total income tax expense is $208 million

Assume that Saudi Arabia has production possibilities to produce either 100 barrels of oil using 100 worker hours or 25 bushels of corn using 100 worker hours. If it decides to produce 60 barrels of oil, how many bushels of corn can it produce

Answers

Answer: 10 bushels

Explanation:

If they produce 100 barrels of oil using 100 worker hours, it means that the number of work hours taken for 1 barrel is:

= 100 / 100

= 1 work hour

For bushels however, 1 worker hour produces:

= 25 / 100

= 0.25 bushels of corn

If 60 barrels of oil are produced, it means 60 worker hours were used which would leave 40 worker hours.

Bushels of corn produced is therefore:

= 40 * 0.25

= 10 bushels

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