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Understanding Percentage Completion And Completed Contracts

Understanding Percentage Completion And Completed Contracts

October 18, 2023
Bill Kimball

For purposes of determining each partner’s distributive share of partnership items, any income or loss resulting from the constructive completion must be allocated among the partners of the old taxpayer as though the partnership closed its books on the date of the distribution. Amounts for which the all events test has not been …

What Are Manufacturing Costs?

What Are Manufacturing Costs?

October 18, 2023
Bill Kimball

Thus, an investment in a Fischer-Tropsch gas to liquids project is judged likely for some. Therefore, regardless of the IRR required to meet investment requirements, the minimum manufacturing cost of gas to liquids products likely will not be materially less than $14.00 per barrel.

For example, a 1-kW-rated PV system on the East Coast of the …

Understanding Cost Performance Index Cpi, Earned Value Ev, Actual

Understanding Cost Performance Index Cpi, Earned Value Ev, Actual

October 18, 2023
Bill Kimball

Because you have an SPI value below “1” which means that the planned value has not been realized and therefore the project is not complete. At that time, it was over budget and ahead of schedule.

It answers the question, “How much did we plan to spend as of this date?
The sum of the task that is actually performed is called …

Types Of Operational Projects

Types Of Operational Projects

October 18, 2023
Bill Kimball

Inventory availability is one of the most important aspects of customer service, and inventory costs are one of the most important entries on the balance sheet of any small company. Striking the right balance between avoiding running out of stock and carrying a surplus can be difficult to achieve. Carrying too much inventory wastes resources, …

Two Approaches To Stock Valuation

Two Approaches To Stock Valuation

October 17, 2023
Bill Kimball

To calculate the current intrinsic value of a stock, find the company’s average historical P/E ratio and multiply by the projected earnings per share. This ratio measures the total company value as compared to its annual sales.

That number doesn’t mean much by itself, so we need to compare it to its historical numbers.
There are …

Sources Of Funding

Sources Of Funding

October 17, 2023
Bill Kimball

A company that totaled up its capital value would include every item owned by the business as well as all of its financial assets . But an accountant handling the day-to-day budget of the company would consider only its cash on hand as its capital.

The first of those steps is knowing the downside of the fund-raising process.
A loan at a …