Deposits held as compensating balances

a. usually do not earn interest.
b. if legally restricted and held against short-term credit may be included as cash.
c. if legally restricted and held against long-term credit may be included among current assets.
d. none of these.

Answer: d. none of these.

Business

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__________ proposed ideas for making organizations more responsive, more democratic, and less wasteful

a. total quality management (TQM) b. Deming management c. ISO 9000 d. Six Sigma

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The U.S. Internal Revenue Service can reallocate revenues and expenses between parent corporations and their subsidiaries to more clearly reflect a proper allocation of income

In such instances it is the responsibility of the corporation to prove that the IRS has been arbitrary in its decision-making, thus establishing a "guilty until proved innocent" tax approach. Indicate whether the statement is true or false.

Business