A non-value-added cost is a cost that, if eliminated, would reduce the actual or perceived value or utility (usefulness) customers experience from using the product or service

Susan has selected several people, including her peers, supervisors, and clients to anonymously evaluate her performance. After the results are tabulated by a computer, Susan will go over them with her manager and put into place a long-term plan for performance goals. This is an example of a ______ assessment.

Fill in the blank(s) with the appropriate word(s).

The following amounts are reported in the ledger of Bowers Company: Assets: $40,000 debit; Liabilities: $18,000 credit; Retained earnings: $6,000 credit. What is the balance in the contributed capital account?

A. $22,000 credit. B. $16,000 credit. C. $24,000 credit. D. $22,000 debit.