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katherineweightman
10.08.2019 •
Business
There are three consecutive steps in a customer service process. the first two steps are each capable of serving 25 customers per hour while the third step can process only 20 customers per hour. which of the following statements regarding this system is true?
(a) the entire system is capable of processing 25 customers per hour.
(b) there are floating bottlenecks in the system.
(c) if the first two steps are run at full capacity, then the third step has a waiting line.
(d) the first and second steps are bottlenecks for the system.
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Ответ:
B.
$100
C.
$300
D.
$400
C.
$300
The exemption amount for a simple trust is $300. A simple trust is required to distribute all of its net income each year to the beneficiaries.
The exemption amount for a complex trust is $100. A complex trust is not required to distribute all of its net income each year to the beneficiaries.
2
What is the tax treatment for start-up expense incurred in May 2016?
A.
Not deductible
B.
Deduct up to $5,000; amortize the excess over 60 months
C.
Deduct up to $5,000; amortize the excess over 180 months
D.
Current deduction for all start-up expenses
C.
Deduct up to $5,000; amortize the excess over 180 months
For start-up expenses incurred after August 16, 2011, taxpayers may deduct up to $5,000 in the taxable year in which the business begins. The $5,000 amount is reduced by the amount by which the cumulative cost of start-up expenditures exceeds $50,000. Any remaining start-up expenditures not deducted are amortized over a 15-year period (180 months).
IRC Section 195
Explanation: