Exchanges of plant assets that have commercial substance require any gain or loss on the transaction to be recognized

All but one of the following have an impact on the amount of leadership skills required in a supervisory position. Which does not have an impact?

A. The number of subordinates for whom the supervisor is responsible B. The personality of the supervisor C. The hierarchical level of the supervisor D. The background of the subordinates

Accrual accounting rate of return is calculated by dividing ________

A) net initial investment by an increase in expected average annual after-tax operating income B) an increase in expected average annual after-tax operating income by the net initial investment C) an increase in expected average annual cash flow by the net initial investment D) net initial investment by an increase in expected average annual cash flow