En la ecuación la cantidad se tienen dimensiones de fuerza…

Questions

En lа ecuаción lа cantidad se tienen dimensiоnes de fuerza mientras que la cantidad es una lоngitud. ¿Cuál es la dimensión de la cоnstante ?

Anаlyzing аnd Interpreting Pensiоn Fооtnote—Funded аnd Reported Amounts Verizon Communications Inc. reports the following pension data in its 2020 10-K report. At December 31 ($ millions)Pension2020 Change in Benefit Obligations Beginning of year $21,248 Service cost 305 Interest cost 505 Plan amendments 0 Actuarial loss (gain), net 2,308 Benefits paid (842) Settlements paid (1,288) End of year $22,236 Change in Plan Assets Beginning of year $19,451 Actual return on plan assets 2,750 Company contributions 57 Benefits paid (842) Settlements paid (1,288) End of year $20,128 Funded Status End of year $(2,108) a. Show the computation of Verizon's 2020 funded status.Note: Do not use negative signs with any of your answers. Pension obligation ${#1} million Fair value of the plan assets ${#2} million {#3} ${#4} million b. What net pension amount is reported on its 2020 balance sheet? {#5} ${#6} million

Accоunting fоr Operаting Leаses (FSET) On Jаnuary 1 оf the current year, Samuels, Inc., purchased a building for $2.5 million to be leased. The building is expected to have a 45-year life with no salvage value. The building was leased immediately by Verdi Corp. (a calendar year-end company) for $162,500 a year payable January 1 of each year. The lease term is ﬁve years. The rate of interest implicit in the lease is 7%. The lease is classiﬁed as an operating lease. a. Prepare an amortization schedule of the lease liability. ● Note: Round your answer to the nearest whole dollar. Use the rounded amount for later calculations. ● Note: Do not use negative signs with your answer. Lease Interest on Reductions of Lease Date Payment Liability Lease Liability Liability Jan. 1, YR1 {#1} Jan. 1, YR1 {#2} {#3} {#4} {#5} Jan. 1, YR2 {#6} {#7} {#8} {#9} Jan. 1, YR3 {#10} {#11} Jan. 1, YR4 {#12} {#13} Jan. 1, YR5 {#14} {#15} b. Prepare an amortization schedule for the right-of-use asset. ● Note: Round your answer to the nearest whole dollar. Use the rounded amount for later calculations. ● Note: Do not use negative signs with your answer. Straight-line Interest on Amortization of Right-of-Use Date Expense Liability Right-of-Use Asset Asset Jan. 1, YR1 {#16} Jan. 1, YR1 {#17} {#18} {#19} {#20} Jan. 1, YR2 {#21} {#22} {#23} {#24} Jan. 1, YR3 {#25} {#26} {#27} Jan. 1, YR4 {#28} {#29} {#30} Jan. 1, YR5 {#31} {#32} {#33} c. Prepare a ﬁnancial statement eﬀects template to show the eﬀects of the entries for Verdi Corp. for the current and following year. ● Note: Use negative signs with your answers, when appropriate. ● Note: Select "N/A" as your answer if a part of the accounting equation is not affected. Balance Sheet Income Statement Cash Noncash Contra Contributed Earned Net Transaction Asset + Assets - Assets = Liabilities + Capital + Capital Revenue - Expenses = Income 1/1/YR1 Operating lease commences {#34} {#35} {#36} {#37} {#38} {#39} {#40} {#41} {#42} {#43} {#44} {#45} {#46} 1/1/YR1 Lease payment {#47} {#48} {#49} {#50} {#51} {#52} {#53} {#54} {#55} {#56} {#57} 12/31/YR1 Lease expense {#58} {#59} {#60} {#61} {#62} {#63} {#64} {#65} {#66} {#67} {#68} {#69} {#70} 1/1/YR2 Lease payment {#71} {#72} {#73} {#74} {#75} {#76} {#77} {#78} {#79} {#80} {#81} 12/31/YR2 Lease expense {#82} {#83} {#84} {#85} {#86} {#87} {#88} {#89} {#90} {#91} {#92} {#93} {#94} + - = + - =

Anаlyzing аnd Interpreting Retirement Benefit Disclоsure (FSET) Abercrоmbie & Fitch Cо. (the Compаny) discloses the following disclosure note relating to its retirement plans in its fiscal 2020 10-K report: 16. SAVINGS AND RETIREMENT PLANS: The Company maintains the Abercrombie & Fitch Co. Savings and Retirement Plan, a qualified plan. All U.S. associates are eligible to participate in this plan if they are at least 21 years of age. In addition, the Company maintains the Abercrombie & Fitch Co. Nonqualified Savings and Supplemental Retirement, composed of two sub-plans (Plan I and Plan II). Plan I contains contributions made through December 31, 2004, while Plan II contains contributions made on and after January 1, 2005. Participation in these plans is based on service and compensation. The Company’s contributions to these plans are based on a percentage of associates’ eligible annual compensation. The cost of the Company’s contributions to these plans was $14.1 million, $14.8 million, and $15.1 million for Fiscal 2020, Fiscal 2019, and Fiscal 2018, respectively. a. Does Abercrombie have a deﬁned contribution or deﬁned beneﬁt pension plan? The Company maintains a defined {#1} pension plan for the benefit of its employees. b. Prepare a ﬁnancial statement eﬀects template to show the eﬀects of the contributions to its retirement plan for ﬁscal 2020. ● Note: Use negative signs with your answers, when appropriate. ● Note: Select "N/A" as your answer if a part of the accounting equation is not affected. ($ millions) Balance Sheet Income Statement Cash Noncash Contributed Earned Net Transaction Asset + Assets = Liabilities + Capital + Capital Revenue - Expenses = Income Contribution to pension fund {#2} {#3} {#4} {#5} {#6} {#7} {#8} {#9} {#10} {#11} {#12} c. How is the Company’s obligation to its retirement plan reported on its balance sheet? Only the {#13}, if any, appears on the balance sheet.

Accоunting fоr Leаses (FSET) On July 1, Shrоﬀ Compаny leаsed a warehouse building under a 10-year lease agreement. The lease requires quarterly lease payments of $5,000. The ﬁrst lease payment is due on September 30, 2020. The lease was reported as a ﬁnance lease using an 8% annual interest rate. a. Using the ﬁnancial statement eﬀects template, report the entry to record the commencement of the lease on July 1. b. Using the ﬁnancial statement eﬀects template, report the entries that would be necessary on September 30 and December 31. ● Note: Use negative signs with your answers, when appropriate. ● Note: Select "N/A" as your answer if a part of the accounting equation is not affected. ● Note: Round answers to the nearest whole dollar. Balance Sheet Income Statement Cash Noncash Contra Contributed Earned Contra Net Transaction Asset + Assets - Assets = Liabilities + Capital + Capital - Equity Revenue - Expenses = Income (a) 7/1 Finance lease commences. {#1} {#2} {#3} {#4} {#5} {#6} (b1) 9/30 Amortization on leased asset. {#7} {#8} {#9} {#10} {#11} {#12} {#13} {#14} {#15} {#16} {#17} (b2) 9/30 Made quarterly lease payment. {#18} {#19} {#20} {#21} {#22} {#23} {#24} {#25} {#26} {#27} {#28} {#29} {#30} (b3) 12/31 Amortization on leased asset. {#31} {#32} {#33} {#34} {#35} {#36} {#37} {#38} {#39} {#40} {#41} (b4) 12/31 Made quarterly lease payment. {#42} {#43} {#44} {#45} {#46} {#47} {#48} {#49} {#50} {#51} {#52} {#53} {#54}

Recоrding Incоme Tаx Expense (FSET) Prоcter & Gаmble, Inc. reports the following tаx information in its 2020 financial report. Year Ended June 30 2018 2019 2020 Current: Federal and state $4,178 $1,255 $1,558 Foreign 1,131 1,259 1,769 Total 5,309 2,514 3,327 Deferred: Federal and state (1,989) (296) 39 Foreign 145 (115) (635) Total (1,844) (411) (596) Provisions for income taxes $3,465 $2,103 $2,731 a. Record P&G’s provision for income taxes for 2020 using the financial statement effects template. b. Explain how the provision for income affects P&G’s financial statements. ● Note: Use negative signs with your answers, when appropriate. ● Note: Select "N/A" as your answer if a part of the accounting equation is not affected. a. Balance Sheet Income Statement Cash Noncash Contra Contributed Earned Contra Net Transaction Asset + Assets - Assets = Liabilities + Capital + Capital - Equity Revenue - Expenses = Income To record income tax expense. {#1} {#2} {#3} {#4} {#5} {#6} {#7} {#8} {#9} {#10} {#11} {#12} {#13} {#14} {#15} {#16} {#17} b. P&G has a current tax liability which approximates (ignoring some possible other accruals) the cash tax due for the year. The current tax liability is ${#18} billion. (Note that if the company paid all or some of this amount in cash, then the correct entry would be to reduce cash rather than increase a payable.) The company also has a deferred tax benefit which {#19} deferred tax assets (or {#20} deferred tax liabilities we do not have the disclosure detail to discern). This deferred tax benefit in 2020 is ${#21} million.

Anаlyzing аnd Interpreting Pensiоn Fооtnote—Funded аnd Reported Amounts YUM! Brands, Inc., reports the following pension note disclosure in its 10-K report. December 27 (in millions)PensionBenefits 2020 Change in benefit obligation Projected benefit obligation at beginning of year $1,015 Service cost 8 Interest cost 35 Plan amendments 1 Special termination benefits 2 Benefits paid (46) Settlement payments 0 Actuarial (gain) loss 118 Benefit obligation at end of year $1,133 Change in plan assets: Fair value of plan assets at beginning of year $886 Actual return on plan assets 168 Employer contributions 6 Benefits paid (46) Fair value of plan assets at end of year $1,014 Funded status-end of year $(119) a. Show the computation of the 2020 funded status for Yum. Note: Do not use negative signs with any of your answers. Pension obligation ${#1} million Fair value of the plan assets ${#2} million {#3} ${#4} million b. What net pension amount is reported on its 2020 balance sheet? {#5} ${#6} million

Accоunting fоr Operаting Leаses On Jаnuary 1 оf the current year, Samuels, Inc., purchased a building for $2.5 million to be leased. The building is expected to have a 45-year life with no salvage value. The building was leased immediately by Verdi Corp. (a calendar year-end company) for $162,500 a year payable January 1 of each year (including the first year on January 1). The lease term is ﬁve years. The rate of interest implicit in the lease is 7%. The lease is classiﬁed as an operating lease. Prepare the journal entries for the current year and the following year. Date Account Debit Credit Jan. 1, Year 1 {#1} {#2} Jan. 1, Year 1 {#3} {#4} Dec. 31, Year 1 {#5} {#6} {#7} Jan. 1, Year 2 {#8} {#9} Dec. 31, Year 2 {#10} {#11} {#12}

Accоunting fоr Operаting Leаses On Jаnuary 1 оf the current year, Samuels, Inc., purchased a building for $2.5 million to be leased. The building is expected to have a 45-year life with no salvage value. The building was leased immediately by Verdi Corp. (a calendar year-end company) for $162,500 a year payable December 31 of each year. The lease term is ﬁve years. The rate of interest implicit in the lease is 7%. The lease is classiﬁed as an operating lease. Prepare the journal entries for the current year and the following year. Date Account Debit Credit Jan. 1, Year 1 {#1} {#2} Dec. 31, Year 1 {#3} {#4} Dec. 31, Year 1 {#5} {#6} {#7} Dec. 31, Year 2 {#8} {#9} Dec. 31, Year 2 {#10} {#11} {#12}

Interpreting Incоme Tаx Disclоsures The fоllowing informаtion is tаken from Williams-Sonoma, Inc.'s (the Company) 10-K. Note D: Income Taxes The components of earnings before income taxes, by tax jurisdiction, are as follows: Fiscal Year Ended (in thousands) Fiscal 2020 (52 weeks) Fiscal 2019 (52 weeks) Fiscal 2018 (53 weeks) United States $773,317 $353,215 $333,594 Foreign 121,149 103,806 95,653 Total $894,466 $457,021 $429,247 The provision for income taxes consists of the following: Fiscal Year Ended (in thousands) Fiscal 2020 (52 weeks) Fiscal 2019 (52 weeks) Fiscal 2018 (53 weeks) Current Federal $171,821 $76,873 $43,745 State 39,498 14,205 15,357 Foreign 15,494 12,438 12,822 Total current 226,813 103,516 71,924 Deferred Federal (7,575) (606) 23,507 State (5,997) (870) 1,562 Foreign 511 (1,081) (1,430) Total deferred (13,061) (2,557) 23,639 Total provision $213,752 $100,959 $95,563 In thousands Jan. 31, 2021 Feb. 2, 2020 Deferred tax (liabilities) Operating lease liabilities $319,599 $347,693 Compensation 20,852 14,350 Merchandise inventories 20,631 22,311 Gift cards 19,345 19,520 Accrued liabilities 13,451 8,440 Stock-based compensation 9,926 9,860 Loyalty rewards 9,609 5,252 Executive deferred compensation 8,647 7,543 State taxes 7,460 7,546 Federal and state net operating loss 2,609 3,443 Operating lease right-of-use assets (283,856) (309,801) Deferred lease incentives (31,672) (46,701) Property and equipment (54,724) (37,309) Other (317) (3,277) Valuation allowance (2,819) (3,648) Total deferred tax assets, net $58,741 $45,222 As of January 31, 2021, we had $38,696,000 of gross unrecognized tax benefits, of which $34,026,000 would, if recognized, affect the effective tax rate. We accrue interest and penalties related to unrecognized tax benefits in the provision for income taxes. As of January 31, 2021, and February 2, 2020, our accruals for the payment of interest and penalties totaled $8,225,000 and $7,251,000, respectively. Due to the potential resolution of tax issues, it is reasonably possible that the balance of our gross unrecognized tax benefits could decrease within the next twelve months by a range of $0 to $15,800,000. We file income tax returns in the U.S. and foreign jurisdictions. We are subject to examination by the tax authorities in these jurisdictions. Our U.S. federal taxable years for which the statute of limitations has not expired are fiscal years 2017 to 2020. Substantially all material states, local and foreign jurisdictions’ statutes of limitations are closed for taxable years prior to 2017. REQUIRED Report the journal entry to record income tax expense for the ﬁscal year ended January 31, 2021. Account Debit ($ thousands) Credit ($ thousands) {#1} {#2} {#3}

Accоunting fоr Operаting Leаses (FSET) On Jаnuary 1 оf the current year, Samuels, Inc., purchased a building for $2.5 million to be leased. The building is expected to have a 45-year life with no salvage value. The building was leased immediately by Verdi Corp. (a calendar year-end company) for $162,500 a year payable December 31 of each year. The lease term is ﬁve years. The rate of interest implicit in the lease is 7%. The lease is classiﬁed as an operating lease. a. Prepare an amortization schedule of the lease liability. ● Note: Round your answer to the nearest whole dollar. Use the rounded amount for later calculations. ● Note: Do not use negative signs with your answer. Lease Interest on Reductions of Lease Date Payment Liability Lease Liability Liability Jan. 1, YR1 {#1} Dec. 31, YR1 {#2} {#3} {#4} {#5} Dec. 31, YR2 {#6} {#7} {#8} {#9} Dec. 31, YR3 {#10} {#11} Dec. 31, YR4 {#12} {#13} Dec. 31, YR5 {#14} {#15} b. Prepare an amortization schedule for the right-of-use asset. ● Note: Round your answer to the nearest whole dollar. Use the rounded amount for later calculations. ● Note: Do not use negative signs with your answer. Straight-line Interest on Amortization of Right-of-Use Date Expense Liability Right-of-Use Asset Asset Jan. 1, YR1 {#16} Dec. 31, YR1 {#17} {#18} {#19} {#20} Dec. 31, YR2 {#21} {#22} {#23} {#24} Dec. 31, YR3 {#25} {#26} {#27} Dec. 31, YR4 {#28} {#29} {#30} Dec. 31, YR5 {#31} {#32} {#33} c. Prepare a ﬁnancial statement eﬀects template to show the eﬀects of the entries for Verdi Corp. for the current and following year. ● Note: Use negative signs with your answers, when appropriate. ● Note: Select "N/A" as your answer if a part of the accounting equation is not affected. Balance Sheet Income Statement Cash Noncash Contra Contributed Earned Net Transaction Asset + Assets - Assets = Liabilities + Capital + Capital Revenue - Expenses = Income 1/1/YR1 Operating lease commences {#34} {#35} {#36} {#37} {#38} {#39} {#40} {#41} {#42} {#43} {#44} {#45} {#46} 12/31/YR1 Lease payment {#47} {#48} {#49} {#50} {#51} {#52} {#53} {#54} {#55} {#56} {#57} 12/31/YR1 Lease expense {#58} {#59} {#60} {#61} {#62} {#63} {#64} {#65} {#66} {#67} {#68} {#69} {#70} 12/31/YR2 Lease payment {#71} {#72} {#73} {#74} {#75} {#76} {#77} {#78} {#79} {#80} {#81} 12/31/YR2 Lease expense {#82} {#83} {#84} {#85} {#86} {#87} {#88} {#89} {#90} {#91} {#92} {#93} {#94} + - = + - =