Colleen Operates a Business as a Sole Proprietorship

question 121

Multiple Choice

Colleen operates a business as a sole proprietorship. She purchased a computer for $10,000 last year. The computer is five-year recovery property for MACRS purposes and is depreciated under the regular MACRS rules. This year, Colleen incorporates the business and transfers the computer to the new corporation on July 20. The depreciation on the computer for this year allocable to the sole proprietorship is

• A)$1,868.
• B)$1,600.
• C)$1,333.
• D)$500.

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Definitions:

Explicit and Implicit Coercion

Force or pressure applied in a clear, direct way (explicit) or in a more subtle, indirect manner (implicit) to compel someone to act in a certain way.

Flight Attendants

Airline personnel responsible for ensuring the safety, comfort, and well-being of passengers during flights, including performing safety briefings and providing customer service.

Resistance to Change

The reluctance or refusal to adapt to changes in the workplace or environment, which can stem from various personal or organizational reasons.

Refreezing

The final stage in the Lewin's change model where new behaviors or processes are solidified into the organization's culture after a change has been implemented.