On January 1, 2017, Apricot Ltd

question 54

Multiple Choice

On January 1, 2017, Apricot Ltd.decided to discontinue its plastics making division.The division, considered a reportable segment, was sold on June 1, 2017.Division assets with a carrying value of $650,000 were sold for $500,000.Operating income from January 1, to May 31, 2017 for the division was $50,000.Ignoring taxes, what amount should be reported on Apricot's income statement for the year ended December 31, 2017, under the caption "discontinued operations"?

• A)$200,000 gain
• B)$150,000 loss
• C)$50,000 gain
• D)$100,000 loss

Comprehend the significance and usage of workforce analytics and big data in HR decision-making.

Understand the legal and privacy considerations in utilizing technology for HR purposes.

Conceptualize how information technology facilitates HR's strategic role as a business partner and change agent.

Understand the role and functionalities of HR Information Systems (HRIS) and their impact on HR practices.

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Definitions:

Developmental Activities

Refers to tasks, exercises, or programs designed to improve skills, knowledge, and capabilities for personal or professional growth.

Operational Job

A role focused on executing the day-to-day activities necessary for an organization's functioning, often involving tasks that support core business operations.

University Coursework

The combination of written assignments, projects, and exams that are part of a college or university program.

Integrated Approach

A comprehensive strategy that combines various methods, perspectives, or systems to address a problem or achieve a goal fully.