Case11 1 Polluter Corp

  • Polluter Corp. Emission Allowance

    a specified period of time. (http://www.ferc.gov/help/faqs/form-580.asp#question4) Case Summary: Polluter Corp. is a company features in manufacturing household cleaning products. The government allocated the emission allowances (EAs) for each year. According to the Federal Energy Regulatory Commission accounting guidance for EAs, the EAs is recorded as intangible asssets. The Polluter Corp. is going to upgrade its facilities in 2014 in order to decrease the amount of greenhouse gas emitted

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  • Polluter Cash Flows Case

    Case 11-1 Polluter Corp. Polluter Corp. (the “Company”), an SEC registrant, operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs, the Company recorded the EAs as intangible

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  • Polluter

    A. i. Section 320-10-25-1 of the Accounting Standards Codification defines Trading Securities as follows, “If a security is acquired with the intent of selling it within hours or days, the security shall be classified as trading. However, at acquisition an entity is not precluded from classifying as trading a security it plans to hold for a longer period. Classification of a security as trading shall not be precluded simply because the entity does not intend to sell it in the near term.”

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  • Polluter Cash Flows Case

    Case 11-1 Polluter Corp. Polluter Corp. (the “Company”), an SEC registrant, operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs, the Company recorded the EAs as intangible

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  • Polluter

    satisfy pollution control obligations. Entities can choose to buy EAs from, and sell EAs to, other entities. Such transactions are typically initiated through a broker. At the end of a compliance period, participating entities are required to either (1) deliver to the governing bodies EAs sufficient to offset the entity's actual emissions or (2) pay a fine. The Company currently emits a significant amount of greenhouse gases because of its antiquated manufacturing facilities. The Company plans to

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  • Poll Corp

    Memorandum to the File Date: August 1, 20XX From: Carie Ford Re: Summarize the tax issue/purpose of the memo. Background Provide a concise yet complete overview of facts/background. Issue State the issue(s) in question format. Authoritative Guidance List all authoritative guidance used to form conclusion and analysis. Refer to p. 718 in your tax textbook for citation reference guidance. Analysis Discuss each issue separately. Describe the logical, defendable, legal alternatives

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  • The Peace Corps

    put thought into joining the peace corps and have researched it on many different occasions -The Peace corps not only helps others but also will help yourselves -In my speech I will talk about the benefits of joining, What the Peace Corps is, and how it has helped america First I wanna talk about The benefits of joining the Peace Corps ____ Some different types of benefits that volunteers can get are things such as _+*(_)(*_* You can earn help for school 1. University credit toward a master’s

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  • Polluter Corp. Case

    Polluter Corp. Case Study Polluter Corporation is a manufacturing firm in the United States registered with the Securities and Exchange Commission. Polluter Corp. operates three facilities manufacturing various household cleaning products. These products produced are sold to retail customers. The United States government funded their company with emission allowances (EAs). An emission allowance is an authorization to emit a fixed amount of a pollutant. An emissions allowance is sometimes

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  • Polluter Case

    Memorandum To: From: Date: Subject: Case 11-1 Polluter Corp. Statement of Relevant Facts Polluter Corporation, an SEC registrant, operates three manufacturing plants in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and 2030. Upon

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  • Cash Flow Poluuter Corp

    Valdés 3 de octubre de 2013 Sem. De Contabilidad Prof. Alejandro Méndez Case 11-1 Polluter Corp Facts of Case: Polluter Corp is an SEC registrant and manufacturer household cleaning products. In the course of operations, Polluter Corp emits emission pollutants; The Company receives emissions allowances, (EAs,) from the government for 2010 to 2030. Polluter Corp will upgrade their production facilities in 2014 in order to reduce their pollutants. Emissions Allowance

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  • Pollutor Corp

    POLLUTER CORP. Polluter Corp is a leading household cleaning products manufacturing company based in the United States. The Company operates three manufacturing facilities as an SEC registrant. Company emission allowances of vintage years are granted by U.S government to be used 2010 and 2030. According to the Federal Energy Regulatory Commission, Polluter Corp. recorded EAs as intangible assets with a zero cost basis when government issued EAs to company and has a fiscal year end of December 31

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  • Polluter Corp

    Copyright 2010 Deloitte Development LLC All Rights Reserved. Case 11-1 Polluter Corp. Polluter Corp. (the “Company”), an SEC registrant, operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and

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  • Case 11 1 Polluter Corp

    Accounting 5110 – Fall 2012 Critical Writing Case Section 1 by 7:30 am Section 2 by 3:40 pm Section 3 by 10:45 am Due November 21, 2013 Please submit your memo in Canvas The attached case presents an accounting dilemma and asks you to provide guidance on the proper accounting. Prepare your guidance in memo format. The purpose of this assignment is to help you recognize an accounting problem, gather and weigh relevant information, consider and evaluate alternatives, and reach and articulate

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  • Polluter Corp.

    olluter Corp. (the “Company”), an SEC registrant, operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs, the Company recorded the EAs as intangible assets with a cost basis of

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  • Polluter Company

    Polluter Corp. (the “Company”), an SEC registrant, operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs, the Company recorded the EAs as intangible assets with a cost basis

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  • News Corp

    world’s second largest media conglomerate founded by Chairman and CEO Rupert Murdoch. The company conducts business worldwide with operations primarily in the United States, the United Kingdom, Continental Europe, Australia, Asia and Latin America. News Corp has operations in eight industry segments which are filmed entertainment, television, cable network programming, direct broadcast satellite television, integrated marketing services, newspapers and information services, book publishing, and other assets

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  • Intel Corp.

    | Bizwise consultancy | |Case: Intel Corp. | |Objective: This case covers a wide range of financial policy issues: the competitive dynamics of innovation; the appropriate capital | |structure for a firm in a highly innovative business; the

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  • Peace Corps

    Peace Corps presentation Draft Nancy Shin-Lan chang 4C Listing&Speaking 1.A Story of someone be helped by Peace Corps Image that you are a Young Asia Dancer who goes to American to share your traditional culture at the Smithsonian Folklife Festival as your first time in United States. Think about what a wonderful experience this could be, you could have….. To train skilled foreign volunteers and send them to foreign countries which need help in all parts of industries is what Peace Corps do

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  • Polluter Corp

    Trueblood Case 2 Polluter Corp. Polluter Corp. (the “Company”), an SEC registrant, operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs, the Company recorded the EAs as

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  • Jamona Corp

    1. On January 1, 2006, Jamona Corp. purchased 12% bonds, having a maturity value of $300,000, for $322,744.44. The bonds provide the bondholders with a 10% yield. They are dated January 1, 2006, and mature January 1, 2011, with interest receivable December 31 of each year. The company uses the effective-interest method to allocate unamortized discount or premium. The bonds are classified as available-for-sale. The fair value of the bonds at December 31 of each year is as follows: 2006 – $320,500

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  • Mkt6301 Case 1 Biopure Corp.

    Sep 19 Student Name: Miao Wang Net ID: mxw142330 Case Study 1 Biopure Case Questions: 1. Hemopure: a. Identify relevant market segments and speculate whether the product is valuable to each segment at the suggested prices ($600-$800) As the case said the Biopure in human market, sometime the Hemopure could be $600-$800 per unit, which is very higher price than the Oxyglobin. This high price product which relevant market segments should be taken this price level , following the attach

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  • S Corp vs C Corp

    S Corporation vs. C Corporation: AComparison Category: Incorporating Your Business When starting a business or changing your business structure, one of the most common options small business owners evaluate is whether to form an S corporation (S corp) or C corporation (C corp). These are the two most common ways to incorporate online, and the choice really depends on your business goals.    S corporation vs. C corporation: The similarities The C corporation is the standard corporation, while the S corporation

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  • Microsoft Corp.

    Conclusion/Recommendation The investment decision would be to Sell for Jan 1, 2010 (short term) and Buy/Hold for today (long term). BUSINESS SUMMARY Company Description Microsoft (NASDAQ:MSFT) is the largest software manufacturing company in the world. It is best known for the Windows operating system but also for its line of office products. The company started in 1975 and now in 2010 has the following divisions: 1. Windows and Windows Live This is the largest division of the company and

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  • The Wowprime Corp

    Executive Summary Founded in November 1993 with headquarter in Taiwan, Wowprime Group is one of the most successful multi-brand restaurant group in Taiwan. There are 11 brands of restaurant owned by Wowprime corp to include a variety of cuisines. The 11 brands with different market positioning target at different marketing segments and grow continuously in the past few years. It is valuable to explore the drivers and successful factors behind its multi brand strategy. This case is a very good

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  • Starbucks Corp

    Memo of Starbucks Corp. Mission: Making Starbucks a high-level coffee bar using high quality beans and introduce an coffee culture experience. (Access-based positioning) Strategies are divided: A. Production: produce high quality, variety products coffee source: high quality and sustainability. 2.Craftsmanship: unique producing process including roasting and brewing,using exclusive machines and coffee brewers. 3. Variety of productions:quality coffee,a variety of hand-crafted beverages,Tazo teas

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  • Polluter Corp

    Case 11-1 Polluter Corp. Polluter Corp. (the “Company”), an SEC registrant, operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (EAs) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs, the Company recorded the EAs as intangible

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  • Case 1 Case11 After Heinz and Dell, a Merger Boom Fails to Appear

    pay for takeovers with stock instead of cash. Also, private equity firms, flush with cash that they must put to use or return to investors, are on the prowl for $10 billion-plus targets, he says. About a quarter of the global transactions since Jan. 1 were private equity deals, according to data compiled by Bloomberg. Bob Eatroff, Morgan Stanley’s (MS) co-head of M&A for the Americas, agrees that the conditions are favorable for a resurgence of deals. “There is water accumulating behind the dam,”

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  • Corp

    can also create dissonance in the minds of the stakeholders, if not managed and communicated properly. In order to succeed companies will have to exercise tremendous clarity of thought and understand their purpose of existence. Table of Contents 1. Corporate Identity : Concept and Purpose 2. Corporate v/s product brand identity 3. Corporate Identity Elements 4. Reasons for change : Strategic Inflexion Points 4.1. 4.2. 4.3. 4.4. 4.5. 4.6. 4.7. 4.8. 4.9. 4.10. Change in Technology (Case Study :

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  • Polluter Corp.

    Case 11-1 Polluter Corp. Polluter Corp. (the “Company”), an SEC registrant, operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (EAs) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs, the Company recorded the EAs as intangible

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  • Polluter Corp.

    Case 11-1 Polluter Corp. Polluter Corp. (the “Company”), an SEC registrant, operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (EAs) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs, the Company recorded the EAs as intangible

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  • Cash Flow Poluuter Corp

    Cash Flow Poluuter Corp In: Business and Management Cash Flow Poluuter Corp José A Valdés 3 de octubre de 2013 Sem. De Contabilidad Prof. Alejandro Méndez Case 11-1 Polluter Corp Facts of Case: Polluter Corp is an SEC registrant and manufacturer household cleaning products. In the course of operations, Polluter Corp emits emission pollutants; The Company receives emissions allowances, (EAs,) from the government for 2010 to 2030. Polluter Corp will upgrade their production

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  • Sia Corp

    eliminated from the organization and somehow feel comfortable with the new approach. Many employees viewed the restructuring thru the use of technology as the first step in a process that would lead to elimination of other workloads. QUESTIONS: 1. What are some of the social, political, and economic forces that are influencing SIA’s decision to become a learning organization. - As time passed by, social, political and economic forces are changing and the only way to survive is to adapt to

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  • Polluter Copr

    ACCTCY 3326 Fall 2015 Feng Chen Case Project – Statement of Cash Flows Columbia Corp. (the “Company”), an SEC registrant, operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (EAs) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of

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  • Polluter

    MEMORANDUM Polluter Corp operates three manufacturing facilities in which various household cleaning products are manufactured and sold to retail stores. Polluter has a certain emission allowances for each year that are classified as intangible assets. Because it anticipates a need for additional emission allowances for the years 2010 – 2014, it purchased $3 million in emissions credits from Clean Air Corp. on April 2, 2010. A complete renovation of its facilities will be completed by 2014, at

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  • Corp Responsibility

    February 21, 2016 Law, Ethics, and Corp. Governance PharmaCARE (We CARE about YOUR health®) is one of the world’s most successful pharmaceutical companies, enjoying a reputation as a caring, ethical and well-run company that produces high-quality products that save millions of lives and enhance the quality of life for millions of others The company offers free and discounted drugs to low-income consumers, has a foundation that sponsors healthcare educational programs and scholarships, and its

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  • Evoution of Us Marine Corps

    Evolution of the US Marine Corps Tarikh Pigott February 12, 2016 US History 1 Mr. Ballard Evolution of the US Marine Corps Thesis: The evolution of the US Marine Corps has helped America become the strongest military in the world. 1. Introduction a. Thesis statement    II. When the corps started a.  Why they started b.  What made them known for  i. Tactics ii. Strategy iii. Origin    III. Advancements throughout

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  • Polluter

    Name Instructor Course Date Case 11-1…..Polluter Corp. For decades, the scientific community has closely studied and debated the environmental, economic, and health effects of greenhouse emissions. Greenhouse emissions are emitted to the environment, majorly affecting the atmosphere, as by product of fossil fuel consumption and by product waste disposal. The Environmental Protection Agency states that carbon dioxide makes 85% of green house emissions (Lehmann 317). The ability

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  • Ethica Corp

    Ethica Corp. Portfolio Management Final Report April 5, 2016 Executive Summary Client: Ethica Corp. Investment Purpose: Invest $100,000 CAD in 5 stocks Time Horizon: January 29, 2016 - March 24, 2016 Geographic Restrictions: Must include 2 Canadian stocks, 1 American stock, 1 European stock, and 1 Asian or African stock. Investment Criteria: No sin stocks, no financials, no cross-listed stocks, strong CSR, no scandals, and debt levels of less than 40% of total assets. Our chosen

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  • Case 11-1: Polluter Corp.

    Case 11-1: Polluter Corp. Page 1 Suggested Solution -- Case 01 Objectives of the Case This case gives students an opportunity to apply cash flow principles to determine the appropriate classification of various transactions in the statement of cash flows. Applicable Professional Pronouncements ASC 230, Statement of Cash Flows (ASC 230) IAS 7, Statement of Cash Flows (IAS 7) Discussion 1 — Purchase of 2012 Emission Allowances What is the appropriate classification in the statement of cash flows

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  • Case 11-1: Polluter Corp.

    Statement of Cash Flows (IAS 7) Discussion 1 — Purchase of 2012 Emission Allowances What is the appropriate classification in the statement of cash flows in Polluter Corp.’s (the ―Company’s‖) December 31, 2010, financial statements for its purchase of 2012 emission allowances (―EAs‖) from Clean Air Corp.? Accounting Alternatives — Purchase of 2012 Emission Allowances Alternative 1 — The Company should classify the purchase of the 2012 EAs from Clean Air Corp. as an investing cash outflow in its December

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  • Jva Corp

    Choose one of these three strategies: 1. Employees will receive absolutely no raises, and performance management is eliminated throughout the economic crises. Therefore employee wages will remain the same, regardless of position held; no performance reviews are given; and there will be no adjustments of missions, goals, and duties during this period. 2. Performance, as well as revenue, is reviewed every 6 months. This way it allows JVA Corp. to cut or increase pay every 6 months and review its

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  • Biltrite Corp.

    15 16 © 2010 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. SOLUTIONS FOR THE BILTRITE CASES BR-3 Module I - Assessment of Inherent Risk 1. See Figure BR.A-Biltrite’s organizational chart. Based on the chart and the case description, the following strengths and weaknesses should be identified: STRENGTHS: • The structure shows adequate separation within the CBIS function, i.e., systems analysis

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  • Polluter

    Case 11-1…..Polluter Corp. For decades, the scientific community has closely studied and debated the environmental, economic, and health effects of greenhouse emissions. Greenhouse emissions are emitted to the environment, majorly affecting the atmosphere, as by product of fossil fuel consumption and by product waste disposal. The Environmental Protection Agency states that carbon dioxide makes 85% of green house emissions (Lehmann 317). The ability of greenhouse gases trapping the sun’s

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  • Case11-1 Polluter Corp

    Case 11-1 Polluter Corp. Polluter Corp. (the “Company”), an SEC registrant, operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs, the Company recorded the EAs as intangible

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  • Polluter Case

    Statement of Cash Flows (IAS 7) Discussion 1 — Purchase of 2012 Emission Allowances What is the appropriate classification in the statement of cash flows in Polluter Corp.’s (the ―Company’s‖) December 31, 2010, financial statements for its purchase of 2012 emission allowances (―EAs‖) from Clean Air Corp.? Accounting Alternatives — Purchase of 2012 Emission Allowances Alternative 1 — The Company should classify the purchase of the 2012 EAs from Clean Air Corp. as an investing cash outflow in its December

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  • 11-1

    Name Instructor Course Date Case 11-1…..Polluter Corp. For decades, the scientific community has closely studied and debated the environmental, economic, and health effects of greenhouse emissions. Greenhouse emissions are emitted to the environment, majorly affecting the atmosphere, as by product of fossil fuel consumption and by product waste disposal. The Environmental Protection Agency states that carbon dioxide makes 85% of green house emissions (Lehmann 317). The ability of greenhouse

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  • Business Fraud (Sony Corp.)

    Sony Corp. Systems and Information Breach A Review of Business Fraud   Abstract This paper explores the Sony Corp hacking case committed in April 2011, with the use of five published articles that support a review of business fraud against the company. The paper will include the following requirements: 1. A summary of a case study and include how the fraud was perpetrates, the characteristics of the perpetrators who committed the fraud, the role the auditors had in the case, and

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  • Project Planning 1 Seitz Corp

    Project Planning 1 Seitz Corp Scott T. Walker Keller Graduate School PM586: Project Management Professor Gary Gross Introduction In January 2008 the board of directors of SEITZ Corporation authorized the expenditure of $2,750,000 to construct a new plant in Huntsville Alabama that was to be completed and delivering product by 2010. Janis Clark was selected to be the project manager. Janice was given access to several key resources within the company including

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  • Mhr6451 Case Study 16:1 Castulon Corp

    Case study 16-1: Castulon Corp: Drug testing Program MHR 6451 09/04/2012 Abstract Does the American workforce have issues with drugs? If so, should employer incorporate drug programs within the work place? According to the U.S. Department Statistics, “75% of all illegal drug users are employed full and part time; 3% say they have used illegal drugs before or during work; 79 % of heavy alcohol abusers are employed and 7% say they Have Consumed alcohol during the workday” (Zeidner, Rita

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  • Ch. 1 Corp Annual Report - Target

    Copyright Act. 1. Remove the front cover of the workbook and identify: Student Name:ASHLEY K BINEGAR Term: SPRING 1 2011 Selected Company: TARGET Instructor: 2. Print your completed electronic template. 3. Attach the following: • This page completed with all required information. • Completed Word template. Template boxes expand as you input responses. Adjust page breaks as necessary to submit a professional representation of your work.   CHAPTER 1 - INTRODUCTION Select

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