ParentCo Purchased All of the Stock of SubCo on January

question 29

Multiple Choice

ParentCo purchased all of the stock of SubCo on January 1,2009,for $500,000.SubCo produced a loss for 2009 of $150,000 and distributed cash of $25,000 to ParentCo.In 2010,SubCo generated a loss of $750,000;in 2011,it recognized net income of $45,000.What is ParentCo's capital gain or loss if it sells all of its SubCo stock to a nongroup member on January 1,2012,for $50,000?

• A)$50,000.
• B)$430,000.
• C)($380,000).
• D)($500,000).

Understand the competencies models introduced by the Association for Talent Development and the Institute for Performance and Learning.

Realize the significance of knowledge sharing and social constructivism in learning environments.

Comprehend the impact of technological advancements and web-based instruction on training methodologies.

Appreciate the role of learning professionals in fostering performance improvement and managing learning programs.

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Definitions:

Performance Management

An ongoing organizational process that involves setting employee goals, monitoring progress, and providing feedback and coaching to improve performance.

Individual Contribution

The personal effort and work one brings to their role within an organization, impacting its success.

Appraisals

The evaluation of an employee's job performance and contributions to an organization.

Merit System

An approach to compensation where employee pay increases are based on performance evaluations, aiming to reward talent and hard work.