On January 1, 2009, Piper Co

question 5

Multiple Choice

On January 1, 2009, Piper Co., purchased a machine (its only depreciable asset) for $300,000.The machine has a five-year life, and no salvage value.Sum-of-the-years'-digits depreciation has been used for financial statement reporting and the elective straight-line method for income tax reporting.Effective January 1, 2012, for financial statement reporting, Piper decided to change to the straight-line method for depreciation of the machine.Assume that Piper can justify the change.
Piper's income before depreciation, before income taxes, and before the cumulative effect of the accounting change (if any) , for the year ended December 31, 2012, is $250,000.The income tax rate for 2012, as well as for the years 2009-2011, is 30%.What amount should Piper report as net income for the year ended December 31, 2012?

• A)$60,000
• B)$91,000
• C)$154,000
• D)$175,000

Acknowledge the role of myelination in cognitive and motor skills development.

Understand the significance of early motor skill development on future capabilities.

Recognize the variability in motor skill development based on cultural and parental influences.

Identify the relationship between sensory-motor skills and voluntary movements in early development.

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Definitions:

Echolalia

the repetition of phrases or noises that an individual hears, often observed in children with autism and certain language disorders.

Communication Skills

The ability to convey or share ideas and feelings effectively.

John Bowlby

A British psychologist best known for his pioneering work in attachment theory, emphasizing the importance of early emotional bonds.

Attachment Is Essential

A principle emphasizing the importance of forming strong emotional bonds between a child and their primary caregivers for healthy development.