Jim,the owner of a sole proprietorship,sold the following assets in 2017:
Asset Truck Trailer Land Cost $48,00031,000$67,000 Acquired 07/31/1512/15/1502/15/15 Depreciation $7,73719,0960 Sale Price $35,00024,00075,000 Sale Date 07/22/1705/30/1706/30/17 Complete the following table: and the character of the realized and recognized gain or loss from the sale of each asset.Assume the land was held for investment and had a FMV of $73,000.
Asset Adjusted Basis Gain (Loss) Recognized Section 1231 or 1245 Asset Amount subject to Section 1245 Recapture The gain (loss) is considered to be ordinary capital for tax purposes
Recognize the importance of environmental factors and community infrastructure in disease prevention.
Understand the historical development of public health initiatives and their impact on community health.
Analyze the role of government and non-governmental organizations in the advancement of public health.
Identify key figures and their contributions to public health and nursing.
Definitions:
Sales Message
Communication aimed at persuading potential customers to purchase or consider a product or service.
Central Selling Feature
The key attribute or benefit of a product or service that is emphasized in marketing or sales efforts.
AIDA Approach
A marketing model that stands for Attention, Interest, Desire, and Action, used to guide the process of advertising or communication to engage consumers effectively.
Persuasive Message
Communication designed to influence the attitudes, beliefs, or behaviors of the recipient through logical or emotional appeals.