Figure 20-05 ​

question 7

Essay

Figure 20-05
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The circuit in the accompanying figure shows a phototransistor used to turn on a relay coil. What is the difference when the phototransistor is in the presence of darkness versus light?

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Definitions:

Carrying Value

The value at which an asset is recognized on the balance sheet, factoring in depreciation, amortization, and impairment charges.

Fair Value

An estimate of the price at which an asset or liability could be traded in a current transaction between willing parties, other than in a forced or liquidation sale.

Goodwill

represents the excess of the purchase price over the fair value of the net assets of the acquired company in a business combination.

NCI

Non-Controlling Interest, a line item on the consolidated balance sheet that reflects the equity in a subsidiary not attributable directly or indirectly to the parent company.