Use the following information for questions.
Financial statements for Bernard Corp.are presented below: 
-The book value of the buildings and equipment at December 31, 2017 was
Definitions:
Ethical Budgeting
The practice of creating budgets that reflect moral principles and considerations, ensuring resources are allocated in a fair and responsible manner.
Fudge Factor
An additional amount or adjustment made to an estimate to account for potential error or uncertainty.
Slack
A workplace communication tool, or in a different context, the amount of time a project can be delayed without causing a delay to subsequent projects.
Time Period
A specific duration or interval of time over which certain events or processes occur or are measured.
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