Exhibit 15

question 114

Multiple Choice

Exhibit 1.5.1 The following financial statements are to be used to answer the following questions:

-Refer to Exhibit 1.5-1.What is the Accumulated Depreciation for Buildings on December 31, 2012?

• A) $12,000
• B) $51,000
• C) $63,000
• D) $114,000

Understand the significance and calculation of the current ratio.

Recognize solvency and profitability measures in financial analysis.

Analyze the interests of shareholders towards company profitability, solvency, and marketability.

Calculate and interpret non-GAAP financial performance measures.

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Definitions:

Independent Contractor

An individual in business for themselves, who provides services to others under terms specified in a contract or agreement.

Control Over Work

The authority to direct and manage how a job or task is executed.

IRS Determination

An official decision made by the Internal Revenue Service on a specific tax matter.

Principal-Agent Relationship

A legal relationship where one party (the agent) acts on behalf of another party (the principal) in business transactions.