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A machine cost $1,200,000, has annual depreciation of $200,000, and has accumulated depreciation of $950,000 on December 31, 2025. On January 1, 2026, when the machine has a fair value of $275,000, it is exchanged for a machine with a fair value of $1,350,000 and the proper amount of cash is paid. The exchange had commercial substance. The gain to be recorded on the exchange is

Buerhle Company needs to determine if its indefinite-life intangibles other than goodwill have been impaired and should be reduced or written off on its balance sheet. The impairment test(s) to be used is (are)

Dunkin is having liquidity issues and must sell its business.  The company’s total assets have a fair value of $890,000 and liabilities of $420,000. Dunkin’s book value of the assets is $700,000.  If Crispy, Inc. purchases the company for $650,000, how much if any, will Crispy record as goodwill?     

Wriglee, Inc. went to court this year and successfully defended its patent from infringement by a competitor.  The cost of this defense should be charged to

What is a characteristic of variable ratio schedules of reinforcement?

Which term describes products with price-related consumption (i.e., consumption changes when price changes)?

What is pliance as it relates to rule following behavior?

Which of the following is a characteristic of a derived stimulus relation?    

Which of the following factors is unlikely to facilitate extinction effects when try to decrease a particular behavior in one setting but not the other?

“When a schedule is based upon number of responses, the behavior may be “lost”; that is, the preceding schedules have not provided for a sufficient number of responses to produce the reinforcements needed for further maintenance of the behavior.”  (Skinner) This behavior effect is also know as;