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The Adjusted Trial Balance Columns of a Worksheet Are Obtained

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The adjusted trial balance columns of a worksheet are obtained by subtracting the adjustment columns from the trial balance columns.

Identify the stages of the refrigeration cycle and their characteristics.
Understand the causes and effects of various system failures in refrigeration systems.
Identify the components of a refrigeration system and their functions.
Recognize the common refrigerants used in refrigeration systems and their applications.

Definitions:

Cost of Capital

The return rate that a company must earn on its investment projects to maintain its market value and satisfy its creditors and investors.

Market Value

The current value at which the market facilitates the sale or purchase of a service or asset.

WACC

Weighted Average Cost of Capital; a calculation used to assess the cost of a company's financing by averaging the costs of its equity and debt, weighted by their respective proportions in the company's capital structure.

Level of Risk

Describes the amount of uncertainty or potential financial loss inherent in an investment decision.

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