tae8002001
09.04.2020 •
Business
This is a two-round election system used to declare a single winner, normally used when no candidate receives an absolute majority.
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Ответ:
Explanation:
The P&L structure is:
(+)Earnings
(-)Cost
Gross Income
(-)Administrative expenditures
Earnings before interests, taxes, depreciation and amortization (EBITDA)
(-)Depreciation and amortization
Earnings before interests and taxes (EBIT)
(+) No- operational earnings
(-) No- operational expenditures
Earnings before taxes (EBT)
(-)Taxes
Net income
Then, to find the depreation and amortization expenditure you must:
First, find earnings before taxes (EBT):
EBT- EBT*40% = 3.3 million
EBT(1-40%)= 3.3 million
EBT= 3.3/60%
EBT= 5.5 million
Interest expenses are no- operational expenditures. Since there are not no- operational earnings, then:
EBIT= EBT+interest expenses
EBIT= 5.5+ 2
EBIT= 7.5 million
Finally, the depreciation and amortization expenditure is the difference between EBIT and EBITDA:
Depreciation and amortization= 11.5-7.5
D&A= 4 million