At December 31, 2004, Off‐Line Co. changes its method of accounting for demo costs from writing off the costs over two years to expensing the costs immediately. Off‐Line makes the change in recognition of an increasing number of demos placed with customers that did not result in sales. Off‐Line has deferred demo costs of $500,000 at December 31, 2003, $300,000 of which were to be written off in 2004 and the remainder in 2005. Off‐Line's income tax rate is 30%. In its 2004 retained‐earnings statement, what amount should Off‐Line report as cumulative effect of change in accounting principle?

someone i feel is a leader in my life id have to say would be my mother because she has give me great advice in life and got me out of tough situations. some characteristics she has are creativity, honesty, commitment, respect for others, and communication. one example of a situation when she demonstrated leadership was when i was working late on homework and i started to get stressed and got upset, she asked me if i needed some , and she me with my work. she demonstrated communication and commitment.

i don't know if this is exactly what your looking for but i hope this !

since the options are not listed, when you are working on your budget you should also add water, tv, internet, miscellaneous and your 'fun' money for in your budget. when budgeting, you need to allow for fun money, and mis/accidental money so that you stick to the budget and not go crazy because you feel strapped to the budget.