Programs that assist attorneys and paralegals in determining the amount to invoice clients are:

Which one of the following is not included in defining an insider for SEC requirements?

(a) has annual cash remuneration of $150,000 (b) has annual cash remuneration of at least $60,000 and is one of the five highest-paid executive officers (c) receives annual perquisites valued at $25,000 (d) has available a golden parachute valued at $60,000 or more

A company is expanding and has already signed a lease on new office space that costs $10,000 per

month. The company also needs a new information system and hired a consultant to recommend new software. The consultant was paid $5,000 for her recommendation. Now the company is trying to make a choice between three competing software products. In the capital budgeting decision to purchase new software, the monthly rent for the office space is ________ and the consultant's fee is ________. A) a sunk cost; a sunk cost B) a sunk cost; a part of the initial outlay C) an opportunity cost; a sunk cost D) incremental cash outflow; an opportunity cost