Jamison industries disposed of two pieces of equipment in 2017. when they disposed of the first piece of equipment, they did not subtract a partial year of depreciation from the book value. however, when they disposed of the second piece of equipment, they did subtract a partial year of depreciation from the book value. why did their calculation of book value differ for these two pieces of equipment?

Helen tells her nephew, bernard, that she will pay him $100 if he will stop smoking for six months. helen was hopeful that if bernard stopped smoking for six months, he would stop altogether. bernard stops smoking for six months but then resumes his smoking. helen will not pay him. she says that the type of promise she made cannot constitute a binding contract and that, furthermore, it was at least implied that he would stop smoking for good. can bernard legally collect $100 from helen