Table 99
the Administration Department of a Small College Is Now

question 53

Multiple Choice

Table 9.9
The administration department of a small college is now designing its layout for newly built office space. From statistical samplings over the last three months, the following trip matrix was developed for daily trips between departments.
Trip Matrix (trips/day)
$$\begin{array} { | c | c | c | c | c | c | c | } \hline & \mathrm { A } & \mathrm { B } & \mathrm { C } & \mathrm { D } & \mathrm { E } & \mathrm { F } \\\hline \mathrm { A } & - & 10 & 75 & & & 140 \\\mathrm {~B} & & - & & & 95 & \\\mathrm { C } & & & - & & 130 & 130 \\\mathrm { D } & & & & - & 10 & \\\mathrm { E } & & & & & - & 95 \\\mathrm {~F} & & & & & & - \\\hline\end{array}$$
-Use the information in Table 9.9.If other factors are all equal,which two offices should be located most closely?

• A) C and E
• B) C and F
• C) E and F
• D) A and F

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Definitions:

IFRS

IFRS stands for International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is globally recognized for preparing financial statements.

GAAP

Widely recognized accounting norms and criteria in the U.S. that guide financial statements.

Property, Plant, Equipment

Long-term tangible assets used in the operation of a business and not expected to be converted to cash in the short term.

Accumulated Depreciation

Accumulated depreciation is the total amount of depreciation expense that has been recorded against a company's assets over time.