During logical database design, you must account for every data element on a system input or output form or report and on the ________

A firm incurs $70,000 in interest expenses each year. If the tax rate of the firm is 30%, what is the effective after-tax interest rate expense for the firm?

A) $34,300.00 B) $39,200.00 C) $49,000.00 D) $56,350.00

U.S. GAAP and IFRS require firms to recognize as assets identifiable intangibles acquired in external market transactions. Which of the following is/are true?

a. The exchange between an independent buyer and seller provides evidence of the existence of expected future benefits, and the exchange price provides evidence of the fair value of those benefits. b. In external market transactions, identifiable intangibles include patents, trademarks, customer lists, and other economic resources ready for use, as well as in-process technologies with uncertain future benefits. c. In external market transactions, identifiable intangible assets have either finite lives or indefinite lives. d. In external market transactions, firms must amortize intangible assets with finite lives, generally using the straight-line method. e. all of the above