In a business combination, companies record identifiable intangible assets that they can reliably measure. All other intangible assets, too difficult to identify or measure, are recorded as:

There are five rows of students seated in a statistics class. The following table shows the number of students in each row and the average score of the most recent exam for that row

Row Number of Students Row Average 1 6 82.3 2 7 91.4 3 4 85.0 4 5 78.3 5 6 89.1 What is the average exam score for this class? A) 83.0 B) 84.7 C) 85.7 D) 86.8

By planning cash needs ahead of time, an entrepreneur is able to:

A) reduce the amount of cash flowing out of the company. B) develop a sound borrowing and repayment plan. C) Both A and B D) increase borrowing costs by borrowing only when necessary.