Hvac heating & air conditioning, inc., is a public company whose shares are traded in thepublic securities markets. under the sarbanes-oxley act of 2002, to ensure that hvac's financialresults are accurate and timely, the firm's senior officers must set up and maintain
(a) internal "disclosure controls and procedures.
(b) external "release and reveal timetables.
(c) personal "peruse and review liability policies.
(d) public "information and discussion forums.

Which of the following statements is correct? a. two firms with identical sales and operating costs but with different amounts of debt and tax rates will have different operating incomes by definition. b. free cash flow (fcf) is, essentially, the cash flow that is available for interest and dividends after the company has made the investments in current and fixed assets that are necessary to sustain ongoing operations. c. retained earnings as reported on the balance sheet represent cash and, therefore, are available to distribute to stockholders as dividends or any other required cash payments to creditors and suppliers. d. if a firm is reporting its income in accordance with generally accepted accounting principles, then its net income as reported on the income statement should be equal to its free cash flow. e. after-tax operating income is calculated as ebit(1 - t) + depreciation.

4. the condition requires that only one of the selected criteria be true for a record to be displayed.

Colter steel has $5,550,000 in assets. temporary current assets $ 3,100,000 permanent current assets 1,605,000 fixed assets 845,000 total assets $ 5,550,000 assume the term structure of interest rates becomes inverted, with short-term rates going to 10 percent and long-term rates 2 percentage points lower than short-term rates. earnings before interest and taxes are $1,170,000. the tax rate is 40 percent earnings after taxes = ?