As part of its incentive based (qualified) stock compensation package, Keyes Incorporated granted 1,000,000 stock appreciation rights (SARs) to top officers on January 1, 2020. The annual expected forfeiture rate is 4%. At exercise, holders of the SARs are entitled to receive stock equal in value to the excess of the market price at exercise over the share price at the date of grant. The SARs cannot be exercised until the end of 2022 (vesting date) and expire at the end of 2029. The $1 par common shares have a market price of $30 per share on the grant date. The fair value of the SARs, estimated based on the lattice model, is $14.75 per SAR at January 1, 2020. The fair values estimated for December 31, 2020, 2021, and 2022, are $10.00, 25.00, and $14.50, respectively. Part 1: Prepare the appropriate journal entry to record the award of the SARs on January 1, 2010.
Part 2: Prepare the appropriate journal entries pertaining to these SARs on December 31, 2010, December 31, 2011 and December 31, 2012. Assume there was no change from the expected forfeiture rate.
Part 3: Prepare the journal entry if all the SARs were exercised on January 2, 2013 when the market price per share is $45.00. Assume there was no change from the expected forfeiture rate.

How could brian, who doesn't want his car insurance premiums to increase, show he poses a low risk to his insurance company? a: drive safely to avoid accidents and traffic citations b: wash and wax his car regularly to keep it clean c: allow unlicensed drivers to drive carelessly in his car d: incur driver's license points from breaking driving laws

Exercise 18-15 sheffield appliance center is an experienced home appliance dealer. sheffield appliance center also offers a number of services for the home appliances that it sells. assume that sheffield appliance center sells ovens on a standalone basis. sheffield appliance center also sells installation services and maintenance services for ovens. however, sheffield appliance center does not offer installation or maintenance services to customers who buy ovens from other vendors. pricing for ovens is as follows. oven only $790 oven with installation service 850 oven with maintenance services 970 oven with installation and maintenance services 990 in each instance in which maintenance services are provided, the maintenance service is separately priced within the arrangement at $180. additionally, the incremental amount charged by sheffield appliance center for installation approximates the amount charged by independent third parties. ovens are sold subject to a general right of return. if a customer purchases an oven with installation and/or maintenance services, in the event sheffield appliance center does not complete the service satisfactorily, the customer is only entitled to a refund of the portion of the fee that exceeds $790. assume that a customer purchases an oven with both installation and maintenance services for $990. (b) indicate the amount of revenue that should be allocated to the oven, the installation, and to the maintenance contract.

How are interest rates calculated by financial institutions? financial institutions generally calculate interest as (1) interest or (.