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The Point in a Lunar Orbit Nearest the Surface of the Moon

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Short Answer

The point in a lunar orbit nearest the surface of the moon is called perilune and the point farthest from the surface is called apolune. The Apollo 11 spacecraft was placed in an elliptical lunar orbit with perilune altitude 106 km106 \mathrm {~km} and apolune altitude 318 km318 \mathrm {~km} (above the moon). Find an equation of this ellipse if the radius of the moon is 1728 km1728 \mathrm {~km} and the center of the moon is at one focus.

Recognize the difference between accounting rules for financial reporting and taxation in the United States.
Identify the bodies responsible for setting generally accepted accounting principles (GAAP) and their role.
Describe the principle of conservatism in accounting.
Understand the conditions under which companies can change accounting methods.

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