Witz corporation purchased $100,000 of hales inc. 6% bonds at par, and witz classifies its investment as available-for-sale. unfortunately, a combination of problems at hales and in the debt market caused the fair value of the hales investment to decline to $70,000 during 2021. witz believes it is more likely than not that it will have to sell the investment before its fair value recovers. when witz applies the cecl model to account for its investment, witz calculates that, of the $30,000 drop in fair value, $10,000 of it relates to credit losses and the $20,000 remainder relates to noncredit losses. witz's accounting for this impairment will reduce before-tax net income for 2021 by:

You are thinking of making your mansion more energy efficient by replacing some of the light bulbs with compact fluorescent bulbs, and insulating part or all of your exterior walls. each compact fluorescent light bulb costs $4 and saves you an average of $2 per year in energy costs, and each square foot of wall insulation costs $1 and saves you an average of $0.20 per year in energy costs.† your mansion has 150 light fittings and 3000 sq ft of uninsulated exterior wall. to impress your friends, you would like to spend as much as possible, but save no more than $750 per year in energy costs (you are proud of your large utility bills). how many compact fluorescent light bulbs and how many square feet of insulation should you purchase? how much will you save in energy costs per year? (if an answer does not exist, enter dne.)

Most states have licensing registration requirements for child care centers and family daycare homes. these usually include minimum standard for operation. which of the following would you most likely find required in a statement of state licensing standards for child care centers?

Palmer frosted flakes company offers its customers a pottery cereal bowl if they send in 3 boxtops from palmer frosted flakes boxes and $1. the company estimates that 60% of the boxtops will be redeemed. in 2012, the company sold 675,000 boxes of frosted flakes and customers redeemed 330,000 boxtops receiving 110,000 bowls. if the bowls cost palmer company $3 each, how much liability for outstanding premiums should be recorded at the end of 2012?