The Sales Resource Grid Indicates That a Particular Territory (Planning

question 47

Multiple Choice

The sales resource grid indicates that a particular territory (planning and control unit) possesses high PCU opportunity but low sales organization strength. This suggests which of the following sales resource assignments?

• A)Invest a high level of sales resources to take advantage of opportunity.
• B)Invest a minimal level of sales resources; selectively eliminate resource coverage; possible elimination of PCU.
• C)Either direct a high level of sales resources to improve position and take advantage of opportunity or shift resources to other planning and control units.
• D)Invest a moderate level of sales resources to maintain current position.

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Definitions:

Deferred Gain

A profit from the sale of property or an investment that has been realized but not recognized for tax purposes in the current period.

IRC Section 121

A provision in the Internal Revenue Code that allows homeowners to exclude up to $250,000 ($500,000 if married filing jointly) of capital gains on the sale of their primary residence, subject to certain conditions.

Receipt of Boot

Tax term referring to non-like-kind property or cash received in an exchange, which may trigger taxable gain.

Like-kind Exchange

A tax-deferred exchange of similar properties under section 1031 of the U.S. Tax Code.