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Wilson Links Products sells a product that involves two separate performance obligations: the SwingRight golf club weight and the SwingCoach teaching software. SwingRight has a stand-alone selling price of $180. Wilson sells both the SwingRight and the SwingCoach as a package deal for $260. The SwingCoach software is not sold separately. Wilson is aware that other vendors charge $160 for similar software, and Wilson’s prices are generally 10% lower than what is charged by those vendors. Wilson estimates that it incurs approximately $95 of cost per copy of the software, and usually charges 50% above cost on similar products. Estimate the stand-alone selling price of the software using the expected cost plus margin approach.

Revenue likely is recognized over time for all the following arrangements except for

Consider the following three scenarios: I. ABC Lawncare performed lawn maintenance services for Drake Incorporated on June 1st, and received payment of $500 for those services. II. On June 1st, Melly Corporation received payment for 100 pounds of raw material to be delivered to Drake Incorporated in 6 months. III. Lodo, LLC collected cash on June 1st for services rendered on May 1st. Given these scenarios, revenue cannot be recognized on June 1st for:

Yamaha Incorporated hires a new chief financial officer and promises to pay him a lump-sum bonus four years after he joins the company. The new CFO insists that the company invest an amount of money at the beginning of each year in a 7% fixed rate investment fund to insure the bonus will be available. To determine the amount that must be invested each year, a computation must be made using the formula for:

Health is defined as the absence of disease or infirmary. 

When a seller offers a right of return, which of the following is true?

Mr. Black is 2 weeks status post a TBI is relearning how to brush his teeth.  The COTA should specify which hand he uses to turn on the water faucet.

 A cat locks his eyes onto a bird and tracks it across the yard.  He is using

The COTA is working with the client on applying nail polish.  What is most important 

The COTA is working with an adult client who has ASD (autism).  The client is having difficulty at work interacting with coworkers as she has difficulty understanding  the social environment, especially with subtle hints and unwritten expectations.  Which of the following instructions to the client is the most appropriate?