On june 30, 2018, georgia-atlantic, inc., leased a warehouse facility from ic leasing corporation. the lease agreement calls for georgia-atlantic to make semiannual lease payments of $562,907 over a three-year lease term, payable each june 30 and december 31, with the first payment at june 30, 2018. georgia-atlantic’s incremental borrowing rate is 10%, the same rate ic uses to calculate lease payment amounts. depreciation is recorded on a straight-line basis at the end of each fiscal year. the fair value of the warehouse is $3 million. (fv of $1, pv of $1, fva of $1, pva of $1, fvad of $1 and pvad of $1) (use appropriate factor(s) from the tables provided.) required: 1. determine the present value of the lease payments at june 30, 2018 that georgia-atlantic uses to record the right-of-use asset and lease liability. 2. what pretax amounts related to the lease would georgia-atlantic report in its balance sheet at december 31, 2018? 3. what pretax amounts related to the lease would georgia-atlantic report in its income statement for the year ended december 31, 2018? (for all requirements, enter your answers in whole dollars and not in millio

During january 2018, the following transactions occur: january 1 purchase equipment for $20,600. the company estimates a residual value of $2,600 and a five-year service life. january 4 pay cash on accounts payable, $10,600. january 8 purchase additional inventory on account, $93,900. january 15 receive cash on accounts receivable, $23,100 january 19 pay cash for salaries, $30,900. january 28 pay cash for january utilities, $17,600. january 30 firework sales for january total $231,000. all of these sales are on account. the cost of the units sold is $120,500. the following information is available on january 31, 2018. depreciation on the equipment for the month of january is calculated using the straight-line method. the company estimates future uncollectible accounts. at the end of january, considering the total ending balance of the accounts receivable account as shown on the general ledger tab, $4,100 is now past due (older than 90 days), while the remainder of the balance is current (less than 90 days old). the company estimates that 50% of the past due balance will be uncollectible and only 3% of the current balance will become uncollectible. record the estimated bad debt expense. accrued interest revenue on notes receivable for january. unpaid salaries at the end of january are $33,700. accrued income taxes at the end of january are $10,100

When sending a claim to an insurance company for services provided by the physician, why are both icd-10 and cpt codes required to be submitted? how are these codes dependent upon each other? what would be the result of not submitting both codes on a medical claim to an insurance company?

Rachel died in 2014 and her executor is finalizing her estate tax return. the executor has determined that rachel’s adjusted gross estate is $10,120,000 and that her estate is entitled to a charitable deduction in the amount of $500,000. using 2014 rates, calculate the estate tax liability for rachel’s estate.