The Following Information Was Extracted from the Records of Ustinof

question 17

Multiple Choice

The following information was extracted from the records of Ustinof Limited
-Opening balance of Equipment,$360 000
-Closing balance of Equipment,$400 000
-Cost of new Equipment,$80 000
-Proceeds from sale of Equipment,$6000 (Cost $40 000; Carrying amount $10 000)
The total cash flows from investing activities is determined as

• A)$40 000 cash outflow
• B)$74 000 cash outflow
• C)$76 000 cash outflow
• D)$80 000 cash outflow.

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Definitions:

Attention-Deficit/Hyperactivity Disorder

A neurodevelopmental disorder characterized by patterns of inattention and/or hyperactivity-impulsivity that interfere with functioning or development.

Behavioral Therapies

Psychotherapeutic approaches that focus on identifying the reinforcements and punishments contributing to a person’s maladaptive behaviors and on changing specific behaviors.

Pervasive Developmental Disorders

Disorders characterized by severe and persisting impairment in several areas of development.

Autism Spectrum Disorder

A developmental disorder characterized by challenges in social interaction, communication, and by restricted and repetitive behavior.