Brierton Company Enters a Contract at the Beginning of Year

question 32

Multiple Choice

Brierton Company enters a contract at the beginning of year 1 to build a new federal courthouse for a price of $16 million. Brierton estimates that total cost of the project will be $12 million and will take four years to complete. $\begin{array}{lll}&\text { Costs incurred }&\text { Payments from federal}\\&&\text { government}\\\text { Year 1 } & \$ 4 \text { million } & \$ 2 \text { million } \\\text { Year 2 } & \$ 4 \text { million } & \$ 2 \text { million } \\\text { Year 3 } & \$ 2 \text { million } & \$ 6 \text { million } \\\text { Year 4 } & \$ 2 \text { million } & \$ 6 \text { million }\end{array}$
-If Brierton used cash accounting to account for this project, what would they have reported as profit (loss) in year 2?

• A)$0
• B)$1.33 million
• C)$(2 million)
• D)$(4 million)

Identify and distinguish the strategies proposed by the EVLN model for addressing relationship dissatisfaction.

Illustrate the core principles of interdependence theory in the context of relationship dynamics.

Recognize methods for maintaining passion in romantic relationships.

Understand the role of arousal in the development of romantic feelings.

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Definitions:

Online Suggestion Program

A digital platform that allows employees to submit ideas for improvements or feedback within an organization.

Workers' Safety

The condition of being protected from or unlikely to cause danger, risk, or injury in the workplace.

Disparate Treatment

A form of discrimination in which an individual is treated differently based on prohibited factors such as race, age, sex, religion, or national origin.

Discrimination

Unfair treatment of a person or group based on characteristics such as race, gender, age, or sex, rather than individual merit.