On 1 January 20X0 an Asset That Had a Useful

question 18

Multiple Choice

On 1 January 20X0 an asset that had a useful life of five years and a cost of $100 000,had a carrying value of $60 000.(The asset had been depreciated for two years at $20 000 per annum) .On 1 January 20X0 it was decided to revalue the asset upwards to $90 000 with no change in its useful life.A year after the revaluation on 1 January 20X1 the asset was sold for $80 000.Under the provisions of AASB 116,the gain or loss on disposal is:

• A) $10 000 gain
• B) $20 000 gain
• C) $10 000 loss
• D) $30 000 gain

Describe the processes involved in psychoanalysis, including free association and working through conflicts.

Explain the principles of client-centered therapy, including unconditional positive regard.

Understand how behavior therapies target learned behaviors.

Recognize the application of specific techniques like aversive conditioning and systematic desensitization.

---

Definitions:

Health-Care Sector

The industry associated with the provision of health services, medical equipment, and pharmaceuticals.

Payroll Tax

A tax levied on the income of employees, used to fund government programs and services.

Medicare

A federal health insurance program in the United States for people aged 65 and older, and for some younger individuals with disabilities.

Medicaid

A government program in the United States providing health care coverage to individuals and families with low income and resources.