The operating cycle is important for measuring the financial health of a company. Bad debt is considered unrecoverable and is written off as a loss by the creditor or lender. Every business owner tries their best to reduce bad debt to maintain an easy flow of working capital. When the operating cycle is long, there […]
PERN systematycznie rozwija także infrastrukturę w obszarze biopaliw. Udziału energii odnawialnej w transporcie do 2030 roku. Inwestycje PERN w bazie paliw w Dębogórzu do 2024 roku tylko w infrastrukturę kolejową przekroczą 40 mln zł. Baza niedawno powiększyła się o dwa nowe zbiorniki o pojemności 32 tys. W ten sposób zakończono drugi etap rozbudowy magazynów w ramach programu megainwestycji. W pierwszym postawiono także cztery obiekty […]
When the obsolete inventory is finally disposed of, both the inventory asset and the allowance for obsolete inventory is cleared. In our example on inventory write downs, an allowance for obsolete inventory account is created when the value of inventory has to be reduced due to obsolescence. This method involves estimating the percentage of sales […]
Действующее налоговое законодательство РФ обязует физическое лицо уплатить налог в размере 13% от дохода при продаже акций. При этом с 2020 года в России действует прогрессивная шкала налогов. Ставка НДФЛ составит 15% только на доход свыше 5 млн руб. Также получать доход от продажи ценных бумаг могут и налоговые резиденты другого государства. В этом плане дивидендные бумаги более предсказуемы. Многие стратегии инвесторов основаны на повторении индексов. […]
În numeroase țări este necesar să aveți permis de port-armă pentru a putea deține arme de airsoft. În România permisul de port-armă nu este un criteriu pentru deținerea diferitelor puști sau pistoale airsoft, însă aveți obligații privind utilizarea unor astfel de dispozitive. Există o lege în vigoare în urma căreia s-a luat o decizie cu […]
Suppose one of the controls put into place is to measure the sales in the current stores to determine if selling the company’s products in new stores is adding new sales or merely moving sales from existing stores. This control measure, same-store sales, must be evaluated to determine the effect of the decision to expand […]
Companies use gross profit margin to identify areas for cost-cutting and sales improvement. A high gross profit margin indicates efficient operations, while a low margin suggests areas needing improvement. The gross profit margin (also known as gross profit rate, or gross profit ratio) is a profitability metric that shows the percentage of gross profit of […]
You can take steps to lower your risk, and doctors can help relieve some symptoms quickly. If heavy drinking is the cause of your gastritis, then cutting back or quitting alcohol will be part of the treatment. A heartburn remedy you may not have heard of, chewing gum relieves heartburn fast by reducing the amount […]
Upon first encountering a new patient, a good physician notes physical features that suggest increased risk of pathology. A patient with clubbed fingernails or toenails should be evaluated for pulmonary insufficiency. Alcohol Use Disorder: Definitions, Causes, and Prevalence Li came to the University of Vermont in 2012 and has studied psychiatric genetics for a decade. […]
Leo założył szczelny hełm i śladem kolegów podążył na lodowisko, by tam rywalizować w najbardziej brutalny sposób o swoje racje. A jednak nuta nostalgii za nieobecnym przyjacielem nie chce wybrzmieć. Pytany chłopiec nie umie sprecyzować konkretnej odpowiedzi. Film Lukasa Dhonta jest od tej diagnozy bardzo daleki. Psychiczne wykluczenie wśród nieletnich to problem globalny. Netflix, Disney, […]