Author: Anfisa Dmitrieva

Mortgage bankers are lenders that are large enough to originate loans and create pools of loans. Some companies do not sell directly to those major investors but sell their loans to the mortgage bankers. It’s always good to browse different lenders’ …

Reporting requirements, for example, that require a different accounting representation to comply with international or country-specific regulations, create the need for a secondary ledger. Reporting currencies maintain and report accounting transact…

There is a close connection between correlation and the slope of the least square line. It is interesting that the least squares regression line always passes through the point (`x , `y ). The correlation (r) describes the strength of a straight line…

A buyer-lessor has significant economic incentive when the repurchase price is expected to significantly exceed the fair value of the asset at the time of purchase. The classification of the leaseback matters in determining whether sale and leaseback…

The regular lease payments are operating expenses, and thus, come under the income statement. Since the lessee does not get any ownership rights, the asset does not appear in the balance sheet. The sublessor remains liable to the original lessor in a…

The cumulative average hours and cost as well as cumulative total hours and cost are provided below for doubled quantities 1 through 8. Arrow, one of the pioneers in putting forward this concept calls it “Learning by doing”. The slope of the learning…

This law has now been repealed but while in force it dramatically altered the industry. Some pubs still offer a regularly changing selection of guest beers. After the development of the large London Porter breweries in the 18th century, the trend gre…

Just like land, buildings are long-term investments that a company typically holds onto for several years. Liabilities include the debts or obligations payable to creditors and other outsiders to which your company owes money. These can be loans, unp…

Taxpayers should also ensure that, when the 15-year life is applied to QLHI, the straight-line method is used rather than the 150DB/STL method used for land improvements. A quick fixed asset review could have a significant impact on a taxpayer’s curr…

Because the company uses 30,000 pounds of paper rather than the 28,000-pound standard, it loses an additional $20,700. Direct labor refers to those who produce goods, such as workers on an assembly line. Usually when dealing with direct labor, the ac…