Allister acquired 90 percent of barone in january 2017. in allocating the newly acquired subsidiary's fair value at the acquisition date, allister noted that barone had developed a customer list worth $62,000 that was unrecorded on its accounting records and had a 4-year remaining life. any remaining excess fair value over barone's book value was attributed to goodwill. during 2018, barone sells inventory costing $133,000 to allister for $186,000. of this amount, 10 percent remains unsold in allister's warehouse at year-end.

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.

Suppose a country's productivity last year was 84. if this country's productivity growth rate of 5 percent is to be maintained, this means that this year's productivity will have to be:

Atelephone call center uses three customer service representatives (csrs) during the 8: 30 a.m. to 9: 00 a.m. time period. the standard service rate is 3.0 minutes per telephone call per csr. assuming a target labor utilization rate of 80 percent, how many calls can these three csrs handle during this half-hour period?