Answer:
the book value of the shareholder equity is $53,413
Explanation:
The computation of the book value of the shareholder equity is shown below;
Book value of shareholders equity is
= Book value of mailing + net working capital - Long term debt
= $25,955 + $92,535 $65,077
= $53,413
Hence, the book value of the shareholder equity is $53,413
A tile manufacturer has supplied the following data: Boxes of tiles produced and sold 520,000 Sales revenue $ 2,132,000 Variable manufacturing expense $ 650,000 Fixed manufacturing expense $ 464,000 Variable selling and administrative expense $ 260,000 Fixed selling and administrative expense $ 312,000 Net operating income $ 446,000 What is the company's unit contribution margin
Answer:
unitary contribution margin= $2.52
Explanation:
First, we need to calculate the total variable cost:
Total variable cost= Variable manufacturing expense + Variable selling and administrative expense
Total variable cost= 560,000 + 260,000
Total variable cost= $820,000
Now, the unitary variable cost and the selling price:
unitary variable cost= 820,000 / 520,000= $1.58
Selling price= 2,132,000 / 520,000= $4.1
Finally, the unitary contribution margin:
unitary contribution margin= selling price - unitary variable cost
unitary contribution margin= 4.1 - 1.58
unitary contribution margin= $2.52
Bruce told Adam that he was selling his house in Syracuse, New York. Adam sent Bruce an e-mail containing an offer of $300,000 for the house. Bruce responded via e-mail that he wanted $315,000 for the house. After further e-mails, the parties finally agreed on a sale with a price of $310,000. A series of e-mails contained the terms of the sale, and all included a salutation containing their typewritten names. However, Bruce later decided to sell the house to Marty for $325,000. Adam sued Bruce, claiming that Bruce breached their contract for the sale of the house. Most likely, Adam will:
Answer: Win, because the essential terms of the contract were set forth in the signed e-mails.
Explanation:
Based on the information given in the scenario, Adam will win because the essential terms of the contract were set forth in the signed e-mails.
In this situation, Bruce told Adam that he was selling his house and they both negotiated and agreed agreed on a sales price of $310,000 and there were series of e-mails that indicates the terms of the sale, and all included a salutation containing their typewritten names.
Therefore, based on the above reason, the fact that Bruce sold the house to Marty is a breach of contract and Adam will likely win if he sued Bruce.
"If a loan of P dollars, at an interest rate of r percent per year compounded monthly, is payable in n monthly installments of m dollars each, then m is determined by the formula \small m=\frac{\frac{rP}{1,200}}{1-\left (1+\frac{r}{1,200}\right)^{-n}}. John and Sue took out loans whose monthly installments were determined using the formula above. Both loans had the same interest rate and the same number of monthly installments. John's monthly installment was what percent of Sue's monthly installment? (1) The amount of Sue's loan was 4 times the amount of John's loan. (2) Sue's monthly installment was 4 times John's monthly installment. "
Answer:
John's monthly installment was 25% of Sue's monthly installment.
Explanation:
The problem gives us the following data:
Sue's monthly installment was 4 times John's monthly installment.
if we wrote this as an equation we would get that:
[tex]m_{S}=4m_{J}[/tex]
where:
[tex]m_{S}[/tex]= Sue's monthly installment
[tex]m_{J}[/tex]= John's monthly installment
in order to find what percent of Johns monthly installment represented regarding Sue's monthly installment, we would need to find the following ratio.
[tex]percent=\frac{m_{J}}{m_{S}}*100\percent[/tex]
Therefore:
[tex]percent=\frac{m_{J}}{4m_{J}}*100\percent[/tex]
or:
percent=25%
If you wanted to use the given formula, you could also do that. Notice that the formula tells us that the monthly installments are proportional to the loan in dollars, so we get the following:
[tex]m=\frac{\frac{rP}{1,200}}{(1-(1+\frac{r}{1200})^{-n}}[/tex]
so we can use it to build our ration:
[tex]\frac{m_{J}}{m_{S}}*100\percent=\frac{\frac{\frac{rP_{J}}{1,200}}{(1-(1+\frac{r}{1200})^{-n}}}{\frac{\frac{rP_{S}}{1,200}}{(1-(1+\frac{r}{1200})^{-n}}}*100\percent[/tex]
Since most of the data remains constant and the monthly installments are proportional to the original amount of the loan, that ratio can be simplified to:
[tex]\frac{m_{J}}{m_{S}}*100\percent=\frac{P_{J}}{P_{S}}*100\percent [/tex]
So, the problem tells us that the amount of Sue's loan was 4 times the amount of John's loan, so:
[tex]P_{S}=4P_{J}[/tex]
so:
[tex]percent=\frac{P_{J}}{4P_{J}}*100\percent [/tex]
or:
percent=25%
Which of the following is a correct statement regarding the standard unmodified opinion audit report? Group of answer choices The auditor's responsibility paragraph includes a statement that the auditors are responsible for selecting the appropriate accounting principles. The format of the audit report for public and nonpublic entities are identical. The audit report includes the name of the lead partner on the audit. The auditor's responsibilities paragraph includes a statement that the auditor considers internal controls when designing the audit procedures performed.
Answer:
The auditor's responsibilities paragraph includes a statement that the auditor considers internal controls when designing the audit procedures performed.
Explanation:
Standard-Unmodified Opinion Audit Report
This form of Standard is simply known as the uniform wording ofte used in audit reports while Unmodified opinion simply means that the auditor's opinion about the financial statements contains no material exceptions or qualifications. Standard Unmodified Opinion Audit Report is virtually needed by private Company.
Auditor's Responsibility
The responsibility of an auditor is to express an opinion on financial statements based on audits made. Audits conducted in accordance with auditing standards is generally accepted in the United States of America. Those standards require that auditor plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
The conditions for Standard Unmodified Opinion Audit Report includes;
1. All financial statements inclusive
2. Sufficient appropriate evidence accumulated
3. Financial statements are presented fairly in accordance with GAAP or other framework etc.
Suppose that Sandy owns a farm in North Carolina and Pat owns a farm in lowa, and Sandy's farm is generally more productive than Pan's. If both Sandy and Pat sell their com in the same market Sandy should produce the output at the marginal cost that is
A. equal to the marginal cost of Pars production
B. greater than the marginal cost of Pat's production
C. less than the marginal cost of Pat's production
D. equal to total revenue in the market
Answer:
A. equal to the marginal cost of Pars production
Explanation:
In the case when both sandy and pat sold their come in the similar market so here sandy should generated the result at the marginal cost that should be equivalent to the pat marginal cost of production
So as per the given situation, the option a is correct
And, the rest of the solutions are considered to be wrong
The father of a young child whose life was saved by doctors at a hospital emergency room called the president of the hospital and told her that he will donate $50,000 to the hospital, payable in 90 days, in consideration of the doctors' saving his child's life. The president recognized the father's name as a wealthy philanthropist who had donated generously to other worthy causes, and accepted the offer. The president promptly informed the hospital's board of directors of the father's offer and her acceptance of the offer. The board approved the purchase of a new respirator for $50,000 and authorized the president to enter into a written contract with a medical devices company to make the purchase, which she did. Once the child recovered, the father changed his mind and refused to give the hospital the $50,000. If the hospital sues the father, what would the hospital's best theory be to recover the $50,000
Answer:
promissory estoppel
Explanation:
Common law recognizes promissory estoppel as an enforceable promise. In order for promissory estoppel to be enforceable, it must comply with the following:
The promisee (the hospital) must have believed that the promise was real. The promisor (the father) must be a person capable of carrying out the promise. The promisee must have acted assuming that the promise was true (purchased the respirator).Violette is the CEO of Lafarge Advertising, based in Paris. Many distinctions exist between the different classes of people in her society. Most of the top managers in her organization, for example, come from the upper classes. This implies that French society has a high degree of
Answer:
social stratification
Explanation:
Social stratification is the way by which communities classify their citizens into socioeconomic tiers. These classifications are as a result of race, education, power, wealth, and education.
People that are at the top of the strata have more resources at their disposal and are fewer in number.
Those with less resources are at the bottom and are many.
In the give scenario many distinctions exist between the different classes of people in the society, and most of the top managers in her organization come from the upper classes.
This is an example of social stratification
Media Corp. is an accrual-basis, calendar-year C corporation. Its reported book income included $6,000 in municipal bond interest income. Its expenses included $1,500 of interest incurred on indebtedness used to carry municipal bonds and $8,000 in advertising expense. What is Media's net M-1 adjustment on its Form 1120, U.S. Corporation Income Tax Return, to reconcile to its taxable income
Answer:
-$4,500
Explanation:
The computation of the Media's net M-1 adjustment is given below:
= Expense included in interest that incurred on indebtness - book income reported
= $1,500 - $6,000
= -$4,500
Hence, the Media's net M-1 adjustment is -$4,500
The same should be considered and relevant
Therefore we ignored $8,000
The unemployment rate may underestimate the true extent of unemployment if: Question 26 options: many part-time employees would like to work fulltime, but are unable to get the additional work. employees increase the number of hours they work overtime. there are a large number of people working in the underground economy. people are pretending to look for work so that they can continue receiving unemployment benefits.
Answer:
there are a large number of people working in the underground economy.
Explanation:
The unemployment rate is the rate of people in the labour force that is without a job but they are actively looking for employment
Types of unemployment
structural unemployment is an unemployment that occurs as a result of changes in the economy. These changes can be as a result of changes in technology, polices or competition. Structural unemployment tends to be permanent.
Frictional unemployment: the period of time a person is unemployed from the period he leaves his current job and the time he gets another job. Eg. when a real estate agent who leaves a job in Texas and searches for a similar, higher-paying job in California.
Voluntary unemployment: e.g. worker at a fast-food restaurant who quits work and attends college.
Cyclical unemployment: it occurs as a result of fluctuations in the economy. Unemployment would be high in a downturn and low in a boom
If a large number of people are working underground, they would not be counted as part of the labour force and so the labour force would be smaller. This understates unemployment rate
Congress passed the Sarbanes-Oxley Act to ensure that investors invest only in companies that will be profitable. select an option False 2. The standards of conduct by which actions are judged as loyal or disloyal are ethics. select an option True 3. The primary accounting standard-setting body in the United States is the Securities and Exchange Commission (SEC). select an option True 4. The historical cost principle dictates that companies record assets at their cost and continue to report them at their cost over the time the assets are held. select an option True 5. The monetary unit assumption requires that companies record only transactions that can be measured in money.
Answer:
1. False
2. False
3. False
4. True
5. True
Explanation:
1. False: Congress passed the Sarbanes-Oxley Act to ensure that investors invest only in companies that will be profitable.
Sarbanes-Oxley Act of 2002 is a legal framework which was passed by the 107th U.S Congress on the 30th of July, 2002. The law required that investment banking be completely made rid of research analysts who works at a broker-dealer firms, so that the analysts are not influenced to write favorable reports to enhance their potential investment banking businesses.
Hence, it is a federal law that imposes a stiffer penalty for any securities related law break offence by the accountants, auditors etc by mandating strict reforms to the existing securities regulations.
2. False: The standards of conduct by which actions are judged as loyal or disloyal are ethics.
Ethics can be defined as a standard of conduct that judges a person's action as either right or wrong.
Hence, it's a set of both written and unwritten principles, values or rules of moral conduct that guides (governs) human behaviors. Ethics is a reflection that is typically based on identifying what is good or bad, right or wrong and just or unjust with respect to human behaviors.
3. False: The primary accounting standard-setting body in the United States is the Securities and Exchange Commission (SEC).
In the United States of America, the financial accounting standards board (FASB) is the primary accounting standard-setting body.
The financial accounting standards board (FASB) is a private, non-profit organization saddled with the responsibility of establishing and maintaining financial accounting and reporting standards for general guidance of individuals or capital providers such as investors, issuers and auditors.
4. True: The historical cost principle dictates that companies record assets at their cost and continue to report them at their cost over the time the assets are held.
5. True: The monetary unit assumption requires that companies record only transactions that can be measured in money.
Do you think the directors of tgh word right to target a niche market or should they just sell sports shoes to a market? Justify your answer
Light Co. had the following bank reconciliation at March 31: Balance per bank statement, 3/31 $23,250 Add: Deposit in transit 5,150 28,400 Less: Outstanding checks 6,300 Balance per books, 3/31 $22,100 Additional information from Light's bank statement for the month of April is as follows: Deposits $29,200 Disbursements 24,800 All reconciling items at March 31 cleared through the bank in April. Outstanding checks at April 30 totaled $3,200. What is the amount of cash disbursements per books in April
Answer:
$21,700
Explanation:
Calculation to determine the amount of cash disbursements per books in April
CASH DISBURSEMENTS PER BOOKS
April disbursements per bank statement$24,800
Less March checks cleared in April statement($6,300)
Checks outstanding end of April $3,200
Total cash disbursements in April $21,700
Therefore the amount of cash disbursements per books in April is $21,700
McDonnell-Myer Corporation reported net income of $741 million. The company had 544 million common shares outstanding at January 1 and sold 36 million shares on February 28. As part of an annual share repurchase plan, 6 million shares were retired on April 30 for $47 per share. Calculate McDonnell-Myer's earnings per share for the year. (Do not round intermediate calculations. Round your final answer to 2 decimal places.)
Answer:
the earning per share is $1.43 per share
Explanation:
The computation of the earning per share is shown below:
= Net income ÷ weighted no of shares
= $741 million ÷ (544 million shares - 36 million × 10 ÷ 12 + 6 million × 8 ÷ 12)
= $741 million ÷ (544 - 30 + 4)
= $1.43 per share
Hence, the earning per share is $1.43 per share
The same should be considered and relevant
A paper manufacturer is forced to make staff cutbacks because of declining profits. It decides to cut back each employee's hours and pay by one-half day per week rather than laying off two people. Senior managers believe that by allowing all their employees to keep their jobs, they are producing the greatest good for the greatest number of people. Which rule for ethical decision making does this example show
Answer:
Utilitarian
Explanation:
Utilitarianism is a morality theory that advocated the actions in order to foster the happiness and the actions that result harm or unhappiness could be opposed. It is an action that could be right so this would create a happiness for the larger no of people as a group or society as a whole
So as per the given situation, it is a utilitarian theory
The journal entry to record the use of direct materials in process costing is to: Multiple choice question. debit Raw Materials Inventory and credit Work in Process Inventory. debit Work in Process Inventory and credit Raw Materials Inventory. debit Raw Materials Inventory and credit Factory Overhead. debit Factory Overhead and credit Raw Materials Inventory.
Answer:
debit Work in Process Inventory and credit Raw Materials Inventory
Explanation:
Inventory is an asset and a debit to an asset is an increase in that asset while a credit to an asset is a decrease in the value of the asset.
Direct material is an example of a raw material and as such when used in processing, the account balance reduces while work in progress which is the next product in the processing of raw materials increases.
Hence going by the principles stated earlier, the journal entry to record the use of direct materials in process costing is to debit Work in Process Inventory and credit Raw Materials Inventory.
What it means monthly you don't have to pay per week?
Answer:
You have to pay once a month
Explanation:
It depends what they're asking. Either you might have to pay at the beginning of the month, or at the end of the month. If you don't pay in time, you have to pay an extra fee.
which one of the following is not a financial intermediary?
A) Security dealers
B) Insurance companies
C) Real estate investment trusts
D) Pension funds
A. Security Dealers are not a financial intermediary.
The government passes a law that allows a substantial subsidy for every acre of land used to grow tobacco. How does this program affect the long-run supply curve for tobacco? The long-run supply curve for tobacco will A. shift to the right because the price of tobacco will increase. B. shift down because . C. shift because tobacco production will become profitable. D. not change because the minimum long-run average cost of production will not change. E. become instead of horizontal because the costs of inputs will change.
Answer: C. shift right/ out because tobacco production will become profitable.
Explanation:
Subsidies reduce the cost of using something because the government would sponsor it. The cost of farming tobacco will therefore reduce in this instance. Tobacco companies will therefore incur less cost to acquire tobacco and so will start making more profit.
This will encourage other firms to come into the tobacco market as time goes on. As more firms enter, there will be a larger supply of tobacco. The supply curve will then shift right to depict this.
Greenbaum Inc. sells a new product with a 2-year warranty. The company estimates that during the two years, the costs and related probabilities are: Year 1: $20,000 (40%) and $30,000 (60%); Year 2: $30,000 (70%); $20,000 (30%).The company's effective interest rate is 5%. Calculate the estimated warranty liability using the expected cash flow method.
Answer:
$49,252
Explanation:
Calculation to the estimated warranty liability using the expected cash flow method.
Estimated warranty liability =[($20,000 x .4)+($30,000 x .6) x 0.95238]+ [($30,000 x .7)+($20,000x .3) x 0.90703]
Estimated warranty liability =[($8,000+$18,000)×0.95238]+[($21,000+$6,000)×0.90703
Estimated warranty liability =($26,000×0.95238)+($27,000×0.90703)
Estimated warranty liability =$24,762+$24,490
Estimated warranty liability =$49,252
Therefore the estimated warranty liability using the expected cash flow method is $49,252
Higher uncertainty of losses forces property-casualty firms to _________. A. invest in more short-term assets than life insurance firms. B. invest in more long-term assets than life insurance firms. C. hold a lower percentage of capital and reserves than life insurance firms. D. invest in riskier equity securities than life insurance firms. E. conduct more separate accounts business than life insurance firms.
On January 1, 2013, Warfield Co. purchased a $600,000 machine, with a five-year useful life and no salvage value. The machine was depreciated by an accelerated method for book and tax purposes. The machine's carrying amount was $240,000 on December 31, 2014. On January 1, 2015, Warfield changed the depreciation method prospectively to the straight-line method for financial-statement purposes. Warfield can justify the change. Warfield's income tax rate is 30%. On December 31, 2015, what amount should Warfield report as deferred income tax
Answer:
$0
Explanation:
In the case when the depreciation method is changed so it should be treated propectively. The past year depreciation amount remains the same. So the starting year of change having no difference should be produced but the beginning to the closing year of change the deferred tax liability should be recorded the difference occured in the future that lies between the book and tax depreciation
So, it should be zero
During 2020 Carne Corporation transferred inventory to Nolan Corporation and agreed to repurchase the merchandise early in 2021. Nolan then used the inventory as collateral to borrow from Norwalk Bank, remitting the proceeds to Carne. In 2021 when Carne repurchased the inventory, Nolan used the proceeds to repay its bank loan. This transaction is known as a(n) assignment for the benefit of creditors. product financing arrangement. installment sale. consignment.
Answer: product financing arrangement
Explanation:
A product financing arrangement is referred to as a transaction whereby a company sells an inventory and then agrees to repurchase it.
The purpose of the product financing arrangement is to allow the seller to be able to arrange the financing of its original purchase of the inventory. Therefore, the above situation between Carne Corporation and Nolan Corporation depicts a product financing arrangement.
4. When Jenna confided in Lew and Al that she, too was concerned about adding additional risk, Lew suggested that they explore the possibility of one of the newest forms of business ownership, a(n) ____________, which has very flexible ownership rules and would give them more choices in how the company's earnings are taxed while still protecting all owners from high levels of risk. Group of answer choices
Answer:
limited liability company
Explanation:
A limited liability company (LLC) can be regarded as a business structure that is very common in the United States, these business structure can be regarded as a one in which the owners can not be regarded as been personally liable for debts as well as the liabilities of the company. Limited liability companies can be regarded as hybrid entities which is the combination of the features of corporation s well as partnership
Zoe, the owner of Zoe's Bakery, determines that, at her optimal level of production in the short run, P < ATC and P > AVC. In the short run, Zoe should: Group of answer choices raise the price until she has maximized her profits. continue to operate, as she is making an economic profit. continue to operate, even though she is taking an economic loss. shut down immediately, as she is taking an economic loss.
Answer: continue to operate even though she is taking an economic loss.
Explanation:
Since at Zoe's optimal level of production in the short run, the price is more than the average total cost and P > AVC, then she should continue to operate even though she is taking an economic loss.
This is because even though she's making loss as the price is less than the average total cost, since the price is greater than the average variable cost, then she should continue in operation. Assuming P < AVC, then the company should shutdown in this case as only th fixed cost is incurred.
Suppose that the market for haircuts in a community is a perfectly competitive constant-cost industry and that the market is initially in long-run equilibrium. Subsequently, an increase in population increases the demand for haircuts. In the long run, we expect that: Question 7 options: a) firms will leave the market, driving the price of haircuts up and the profits of individual firms up. b) more firms will enter the market, driving the price of haircuts up and the profits of individual firms back down to zero. c) firms will leave the market, driving the price of haircuts up and the profits of individual firms back down to zero. d) more firms will enter the market, driving the price of haircuts down and the profits of individual firms back down to zero.
Answer:
d) more firms will enter the market, driving the price of haircuts down and the profits of individual firms back down to zero.
Explanation:
In the case when the demand is increased, the price of haircuts would also increased and due to this the firm could earn positive economic profit. And for earning the economic profit in a positive way, the no of firm should be rised that increased the supply so automatically the prices are decreasing
Therefore the above option should be the answer
What is the intent of a Pigouvian​ tax? A. To encourage producers of a negative externality to increase production to the socially optimal level. B. To eliminate the force of the invisible hand in market transactions. C. To mandate by government fiat the reduction of production to the socially optimal level. D. To induce producers of a negative externality to reduce production to the socially optimal level.
Answer:
D
Explanation:
A good has negative externality if the costs to third parties not involved in production is greater than the benefits. an example of an activity that generates negative externality is pollution. Pollution can be generated at little or no cost, so they are usually overproduced. Government can discourage the production of activities that generate negative externality by taxation. Taxation increases the cost of production and therefore discourages overproduction. Tax levied on externality is known as Pigouvian tax.
Government can regulate the amount of externality produced by placing an upper limit on the amount of negative externality permissible
Coase theorem has been proposed as a solution to externality. According to this theory, when there are conflicting property rights, bargaining between parties involved can lead to an efficient outcome only if the bargaining cost is low
Another solution to negative externality is through the activities of charities. Charities can raise donations to limit or regulate the activities of firms that constitutes a negative externality.
At higher prices, what happens to the opportunity cost?
A. There's no way to tell
B. It gets larger
C. There's no difference
D. It gets smaller
Select all that apply Job cost sheets can be used to: (Check all that apply.) Multiple select question. provide a subsidiary ledger for the Raw Materials Inventory account. provide a subsidiary ledger for the Finished Goods Inventory account. monitor costs incurred to date and to predict and control costs for each job. provide a permanent record for the Cost of Goods Sold account.
Answer:
provide a subsidiary ledger for the finished goods inventory account
monitor costs incurred to date and to predict and control costs for each job
provide a permanent record for the cost of goods sold account
Explanation:
job cost sheet is a recording of all expenses that should be related to the job segment or an individual job.
Also it give the subsidiary ledger for the finished goods. It checks the cost that should be incurred till date and to predict and control the cost. Moreover, it gives the permanenet record for the cost of goods sold
These 3 above statements should be considered
A print cartridge company sent a letter to a business office offering to supply a free premium printer if the business office would agree to purchase all the print cartridges the office would need from the print cartridge company. This letter arrived in the hands of the business owner on the same day the office printer failed. The business office had experienced a slow month and the business owner was trying to decide whether to pay the office rent for the month or fix the printer. Based on the offer, the owner paid the rent. A week after she put the rent check in the mail, the owner received a second letter from the print cartridge company indicating that the printer program was being canceled due to a lack of printers. The next day, before she read the second letter, the owner mailed her acceptance letter to the print cartridge company. The print cartridge company refused to supply the business owner with a printer. If the business owner brings a breach of contract action against the print cartridge company, how should the court rule
Answer:
B. For the print cartridge company, because its revocation latter was received by the business owner before she dispatched the acceptance letter.
Explanation:
The print cartridge company had issue a business offer to customers for a free premium printers if they buy cartridges from them. The print cartridge company should have communicated that this is limited time offer or offer is valid till stock lasts. The company can still have option to revoke its offer but it should communicate to all its customers whom they have sent this offer. The business owner has received mail before she had provided the acceptance.
Abe receives a check from Bea for fixing Bea's car. Bea's bank is Bank B. Abe deposits the check into his bank, Bank A. Select all the statements that correct describe the check-clearing process. Multiple select question. Bank A increases its reserves at the Federal Reserve Bank by more than the amount of the check. Bank A increases Abe's checkable deposits by the amount of the check. Total reserves in the banking system remain unchanged. Total reserves in the banking system increase.
Answer:
Bank A increases its reserves at the Federal Reserve Bank by more than the amount of the check.
Bank A increases Abe's checkable deposits by the amount of the check.
Total reserves in the banking system remain unchanged.
Explanation:
In the case when Abe received the check from bea in order to fixed out the bea car so here Bank A should increased the reserve that should be exceed the check amount
Also it increased the abe checkable deposit via the amount check and the total reserves should remain the same
These should be considered
