You have just completed the appraisal of an office building and have concluded that the market value of the property is $3,500,000. you expect potential gross income (pgi) in the first year of operations to be $518,000; vacancy and collection losses to be 5 percent of pgi; operating expenses to be 40 percent of effective gross income (egi), and capital expenditures to be 6 percent of egi. (assume "above-the-line" treatment of capital expenditures.) what is the implied going-in capitalization rate?

Trecek corporation incurs research and development costs of $625,000 in 2017, 30 percent of which relate to development activities subsequent to ias 38 criteria having been met that indicate an intangible asset has been created. the newly developed product is brought to market in january 2018 and is expected to generate sales revenue for 10 years. assume that a u.s.–based company is issuing securities to foreign investors who require financial statements prepared in accordance with ifrs. thus, adjustments to convert from u.s. gaap to ifrs must be made. ignore income taxes. required: (a) prepare journal entries for research and development costs for the years ending december 31, 2017, and december 31, 2018, under (1) u.s. gaap and (2) ifrs. (c) prepare the entry(ies) that trecek would make on the december 31, 2017, and december 31, 2018, conversion worksheets to convert u.s. gaap balances to ifrs.

Your own record of all your transactions. a. check register b. account statement

Lee earns $1,482 of interest in 270 days after making a deposit of $15,200. find the interest rate.