Roy and Linda were divorced in 2016 . The divorce decree awards custody of their children to Linda but is silent as to who is entitled to claim them as dependents. If Roy furnished more than half of their support, he can claim them as dependents in 2017

Sneider Family Orange Groves processes a variety of fresh juices. The company has the following expenses for July:

Depreciation expense on bottling machines $63,000 Glass juice bottles $60,000 Commissions for salespeople $30,000 Salaries of nutrition researchers $75,000 Costs of maintaining website used for customer orders $4,000 Wages of factory workers $75,000 Freshness seals/caps for juice bottles $3,000 Reconfiguring the factory layout $122,000 Customer help line $5,000 Costs of refrigerated trucks used to deliver juice $25,000 What is the total cost for the research and development category of the value chain? A) $75,000 B) $78,000 C) $63,000 D) $197,000

In responsibility income statements, revenue is first assigned to the centers responsible for creating that revenue

Indicate whether the statement is true or false.