Factor
- $4 x ^ { 2 } - 32 x + 60$

question 97

Multiple Choice

Factor.
- $4 x ^ { 2 } - 32 x + 60$

• A) \(4 ( x - 3 ) ( x - 5 )\)
• B) \(4 ( x - 15 ) ( x + 1 )\)
• C) Prime
• D) \(( 4 x - 12 ) ( x - 5 )\)

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Definitions:

Statement of Consolidated Retained Earnings

A financial statement that shows the total amount of retained earnings, adjusted for dividends and other changes, for a parent company and its subsidiaries.

FIFO System

"First In, First Out," an inventory valuation method where the costs of the earliest goods purchased are the first to be recognized in determining cost of goods sold.

Cost Method

An accounting technique used to value an investment, where the investment is recorded at cost without recognizing periodic income but dividends received are recorded as income.

Goodwill Impairment

A decrease in the value of goodwill (intangible asset representing premium paid over fair value in a merger/acquisition) requiring adjustment to reflect its reduced value on the balance sheet.