On may 31, 2021, crane company paid $3,955,000 to acquire all of the common stock of cullumber corporation, which became a division of crane. cullumber reported the following balance sheet at the time of the acquisition:
current assets $ 1,017,000
current liabilities $ 678,000
noncurrent assets 3,051,000
long-term liabilities 565,000
stockholder's equity 2,825,000
total assets $4,068,000
total liabilities and stockholder's equity $4,068,000
it was determined at the date of the purchase that the fair value of the identifiable net assets of cullumber was $3,503,000. at december 31, 2021, cullumber reports the following balance sheet information:
current assets $ 904,000
noncurrent assets (including goodwill recognized in purchase) 2,712,000
current liabilities (791,000 )
long-term liabilities (565,000 )
net assets $2,260,000
it is determined that the fair value of the cullumber division is $2,486,000.
required:
1. compute the amount of goodwill recognized, if any, on may 31, 2021. (if answer is zero, do not leave answer field blank. enter 0 for the amount.)
2. determine the impairment loss, if any, to be recorded on december 31, 2021.

Licensing is perhaps the easiest method of entering into international trade. another method of entering international trade, which can be relatively low risk, is which opens several levels of involvement to company

Arriving and delivering a load of company executives for a business meeting at a destination far from home base requiring an overnight stay, a company’s pilot requested approval from the company finance office to pay to either have the company’s jet brought into the fbo's hangar overnight to protect it from a forecast snowfall or to have it de-iced by the fbo the following morning well-before scheduled departure. the company was under considerable financial pressure at the time, and the pilot’s requests were denied because of the cost. so, early the following morning, the pilot was up on the wing of the jet sweeping off an accumulation of snow and ice with a borrowed push broom in preparation for the scheduled departure with the executives, but slipped and fell to the ground, suffering a broken neck. the business was organized as a limited partnership, owned by 3 limited partners and one general partner. as a cost-saving measure, the company had dropped its workers’ compensation insurance before the accident. analyze the potential liability for the pilot’s injuries of each of the following, showing your reasoning clearly: the company the general partner the limited partners analyze how the outcome would have been different, if the business had been organized as a corporation and observed all of the formalities to legitimize its corporate status. analyze how the outcome would have been different, if the pilot had been covered by workers’ compensation insurance.

Your project team’s recommendations to increase productivity have been approved and your team is now working on an implementation plan. in order to accomplish the plan, several subject matter experts from various parts of the organization have been brought in to assist. you have noticed friction and conflict among team members. some of the disagreement and opposition on your team supports the achievement of team goals and objectives. this type of conflict can be described as: