Which is NOT a step in the estimation of after-tax cash flow at disposal?

A) If selling price is greater than book value: Selling Price - Tax on Gain.
B) If selling price is less than book value: Selling Price + Tax Credit on Loss.
C) If book value is less than selling price: Selling Price + Tax Credit on Loss.
D) If selling price equals book value: Selling Price.

Answer: C
Explanation: C) In general, we have the following steps in the estimation of after-tax cash flow at disposal:
(1) If selling price is greater than book value: Selling Price - Tax on Gain.
(2) If SELLING PRICE is less than BOOK VALUE: Selling Price + Tax Credit on Loss.
(3) If selling price equals book value: Selling Price.
NOTE: If book value is less than selling price: SELLING PRICE - TAX ON GAIN.

Business

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When qualifying sales prospects, Jason places each lead in one of four baskets ranging from A to D with A leads the best and D leads the worst. Using this method of categorization, the appropriate strategy for "C" leads would be:

A) do nothing currently, but monitor the lead for possible future changes B) contact the lead using telemarketers C) receive a sales call from one of the firm's salespeople D) send the lead marketing materials and encourage them to make inquiries if they are interested

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