G Calculate the present value of operating lease payments (use the gross amounts, not the amounts net of subleases) for Southwest Airlines using a discount rate of 6%. Assume the minimum lease payments due after 2022 are split evenly over 2023 and 2024. If the operating leases were capitalized, Southwest would report an asset and liability approximately equal to the present value of future operating lease payments. Re-compute the long-term debt-to-total assets ratio and ROA for Southwest. Include the present value of the future operating lease payments as both assets and long-term debt in calculating the ratios. Ignore any income differences that could result from capital versus operating leases (i. e., leave net income unchanged). Discuss how adding assets and liabilities (to the balance sheet) for the operating leases changes your interpretations of the ratios from before.

When using various forms of promotion to carry the promotion message, it is important that the recipients of the message interpret it in the same way. creating a unified promotional message, where potential customers perceive the same message, whether it is in a tv commercial, or on a billboard, or in a blog, is called

Manipulation manufacturing's (amm) standards anticipate that there will be 5 pounds of raw material used for every unit of finished goods produced. amm began the month of maymay with 8,000 pounds of raw material, purchased 25,500 pounds for $ 15,300 and ended the month with 7,400 pounds on hand. the company produced 4,9004,900 units of finished goods. the company estimates standard costs at $ 1.10 per pound. the materials price and efficiency variances for the month of maymay were:

The new york times (nov. 30, 1993) reported that “the inability of opec to agree last week to cut production has sent the oil market into turmoil . . [leading to] the lowest price for domestic crude oil since june 1990.” why were the members of opec trying to agree to cut production? so they could save more oil for future consumption so they could lower the price so they could raise the price why do you suppose opec was unable to agree on cutting production? because each country has a different production capacity because each country experiences different production costs because each country has an incentive to cheat on any agreement the newspaper also noted opec’s view “that producing nations outside the organization, like norway and britain, should do their share and cut production.” what does the phrase “do their share” suggest about opec’s desired relationship with norway and britain? opec would like norway and britain to keep their production levels high. opec would like norway and britain to act competitively. opec would like norway and britain to join the cartel.