Beatty, inc. acquires 100% of the voting stock of gataux company on january 1, 2017 for $80,000, consisting of $20,000 in cash and 6,000 shares of stock. a contingent payment of $12,000 in cash will be paid on april 1, 2018 if gataux generates cash flows from operations of $26,500 or more in the next year. beatty estimates that there is a 30% probability that gataux will generate at least $26,500 next year, and uses an interest rate of 4% to incorporate the time value of money. the fair value of $12,000 at 4%, using a probability-weighted approach, is $3,461. a contingent payment of $20,000, payable in stock, will be paid to the former owners of gataux on april 1, 2018 if the market value of beatty stock drops below $10 per share. beatty estimates there is a 15% probability that its share price will not exceed that threshold. using the same interest rate and probability-weighted approach, beatty calculates the market value of the stock contingency to be $2,884. what will beatty record as its investment in gataux on january 1, 2017?

What is the opportunity cost (in civilian output) of a defense buildup that raises military spending from 4.0 to 4.3 percent of an $18 trillion economy? instructions: enter your response rounded to the nearest whole number?

Match the various steps in the creative process undertaken by the ad agency for developing the campaign for wpu, to the steps in young's model of the creative process. creative process in developing wpu's campaignyoung's modelafter intensive analysis of the data and several rounds of brainstorming, the agency executives decided to take a break from this project (the wpu campaign), and instead work on a different client's project before tackling the wpu project again. using a combination of animatics and storyboards, the ad agency conducted research with a representative sample of sixty target consumers to pretest the campaign theme and the creative execution. during a brainstorming session in the creative department, a copywriter's suggestion for a slogan for wpu was recognized as an excellent central idea that could drive the campaign for wpu. the account planning, account management and creative departments at the ad agency had a series of meetings and brainstorming sessions to discuss the creative brief and the results of all the primary and secondary research done with the target consumers. the account planning and the account management groups at the ad agency conducted primary research with a representative sample of the target segment and also studied secondary research data to gain insights required for the campaign development process.

An economic theory that calls for workers to take control of factories is .