Extra inventory that is held to protect against uncertainties in either demand or lead time is called ________

On July 31, 2017, Archer, Inc reported the following information in the equity section of their balance sheet

Stockholders' Equity: Common Stock, $1.00 par, 500,000 shares authorized, 20,000 shares issued and outstanding $20,000 Paid-In Capital in Excess of Par-Common 1,180,000 Retained Earnings 3,200,000 Total Stockholder's Equity $4,400,000 Assume that Archer splits its common stock 3-for-1. Prepare an equity section of the balance sheet that shows the effects of the stock split. (Please round all numbers to the nearest cent.) What will be an ideal response

A comparable property has a feature that the subject property lacks. Under the market data approach, how will an appraiser treat this feature?

A. The feature is identified in the appraisal report but disregarded in the valuation B. The feature's value is added to the value of the subject C. The feature's value is subtracted from the value of the comparable D. The feature's value is subtracted from the value of the subject