When You Are Visiting Friends Who Just Had a Newborn,you

question 11

Multiple Choice

When you are visiting friends who just had a newborn,you notice that the baby is lying face-down in her crib.What do you tell your friends?

• A)That their daughter looks peacefully asleep.
• B)That this is the best position for an infant to be in.
• C)That they need to have her on her back because lying face-down puts her at risk for SIDS.
• D)Their daughter might grow up with a flat nose from being laid on her stomach.

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Definitions:

CCA Class

In Canada, Capital Cost Allowance Classes refer to categories under which business assets are placed for the purpose of depreciation calculation for tax purposes.

Maintenance Costs

Expenses incurred to keep an asset in good working condition or to repair it so it continues to operate effectively.

Net Present Value

The difference between the present value of cash inflows and the present value of cash outflows over a period of time, used in capital budgeting to analyze the profitability of an investment.

After-tax Salvage Value

The estimated value of an asset at the end of its useful life, after deducting any taxes owed from its disposal.