Asset utilization

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  • Chapter 11 completes the discussion of accounting for property, plant, and equipment and intangible assets by addressing the allocation of the cost of these assets to the periods benefited by their use. Expenditures subsequent to acquisition and impairment are also covered in this chapter.

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  • Asset prices are determined by investors’ risk preferences and by the distributions of assets’ risky future payments. Economists refer to these two bases of prices as investor "tastes" and the economy’s "technologies" for generating asset returns. A satisfactory theory of asset valuation must consider how individuals allocate their wealth among assets having different future payments. This chapter explores the development of expected utility theory, the standard approach for modeling investor choices over risky assets....

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  • In chapter 3, we used dividends as the measure of shareholder cash flow in stock valuation. In chapter 4, we will utilize free cash flow. Whereas dividends are the cash flow actually paid to shareholders, free cash flow (FCF) is the cash flow available to shareholders.

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  • Chapter 11 - Operational assets: Utilization and impairment. This chapter completes our discussion of accounting for operational assets. We address the allocation of the cost of these assets to the periods benefited by their use.

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  • (BQ) Part 2 book "Accounting for fixed assets" has contents: Establishing value, allocation of costs to accounting periods, regulated utilities, government accounting, not for profit accounting, creation and verification of property records, computer programs.

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  • Asset Management as a Framework to Address Uncertainty “Meeting agreed customer and environmental service levels while minimizing life cycle costs”.

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  • The use of alternative fuels to displace coal reduces reliance on fossil fuels, reduces emissions of carbon dioxide (CO2) and other pollutants, and contributes to long-term cost savings for cement plants. Further, due to their high burning temperatures, cement kilns are well-suited for accepting and efficiently utilizing a wide range of wastes that can present a disposal challenge. This report begins with an overview of the types of alternative fuels used in cement kilns, focusing on energy and environmental considerations.

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  • CAPM: Assumptions • Investors are risk-averse individuals who maximize the expected utility of their wealth • Investors are price takers and they have homogeneous expectations about asset returns that have a joint normal distribution (thus market portfolio is efficient) • There exists a risk-free asset such that investors may borrow or lend unlimited amount at a risk-free rate. • The quantities of assets are fixed. Also all assets are marketable and perfectly divisible. • Asset markets are frictionless. Information is costless and simultaneously available to all investors.

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  • CHALLENGE A major U.S. interexchange carrier needs to verify the accuracy of its asset-management database. STRATEGY As a test, conduct a network and inventory audit on a ”typical” office in the Midwest. RESULTS Utilizing a detailed site-assessment process, ADC found more than 235 discrepancies, including pieces of removed equipment that were included in the asset-management database. ADC provided a complete and detailed inventory as well as recommendations to optimize performance at this site....

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  • The issue of sustainability has a number of dimensions, some of which were already mentioned. The one addressed here is the sustainability of subprojects. This issue comes up when the transition of social funds from the emer- gency or crisis mode to the longer term is examined. The transition is essentially the change from building a facility to delivering an ongoing service. By implication, how the services are being used needs to be monitored and evaluated, not just what was disbursed or built.

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  • As network operators add new capacity, technologies and equipment to their networks, they often find themselves with older network elements that no longer meet their needs. Additionally, as some operators grow through acquisition, they sometimes find themselves with duplicated facilities that add unnecessary capital and operating expenditures. And other operators are faced with asset disaggregation or divestiture as the result of changing business models.

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  • Zhang (2004) designed a multi-index model to determine the effect of industry, country and international factors on asset pricing. Byers and Groth (2000) defined the asset pricing process as a function utility (economic factors) and non-economic (psychic) factors. Clerc and Pfister (2001) posit that monetary policy is capable of influencing asset prices in the long run. Any change in interest rates especially unanticipated change affects growth expectations and the rates for discounting investment future cash flows.

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  • The issuer sells bonds to capital market investors and the proceeds are deposited in a collateral account, in which earnings from assets are collected and from which a floating rate is payed to the SPV. The sponsor enters into a reinsurance or derivative contract with the issuer and pays him a premium. The SPV usually gives quarterly coupon payments to the investors. The premium and the investment bond proceeds that the SPV received from the collateral are a source of interest or coupons paid to investors.

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  • While the growth in ETF markets is at an early stage in a number of countries, the speed and breadth of financial innovation in the ETF market has been remarkable in some large financial systems over the past five years, and has brought new elements of complexity and opacity into this standardised market. There are a number of disquieting developments in some market segments which call for closer scrutiny. ETFs have branched out to other asset classes (fixed-income, credit, emerging markets, commodities) where liquidity is typically thinner and transparency lower.

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  • Prior to the US Securities Acts contractual uses of accounting ("stewardship") were considered the prime reasons for the calculation of accounting earnings. For example, Leake (1912, pp. 1-2) lists management's requirement to ascertain and distribute earnings according to the differential rights of the various classes of capital and profit sharing schemes as the leading two reasons for calculating earnings (other reasons given by Leake are income taxes and public utility regulation).

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  • This section develops an econometric framework that allows an investor to combine in- formation in the data with prior beliefs about both pricing and skill. Nonbenchmark assets allow us to distinguish between pricing and skill, and they supply additional information about funds' expected returns. In addition, nonbenchmark assets help account for common variation in funds' returns, making the investment problem feasible using a large universe of funds.

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  • A broader but important consideration is whether the audit firm has the relevant industry expertise, as well as the geographical reach necessary to continue to serve the company, and whether the engagement team effectively utilizes those resources. Other firm-wide questions include the results of the audit firm’s most recent inspection report by the Public Company Accounting Oversight Board (PCAOB), including whether the company’s audit had been inspected and, if so, whether the PCAOB made comments on the quality or results of the audit.

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  • Chapter 7 - Managing operations. After completing this chapter, students will be able to: Explain how operational excellence can lead to competitive advantage; describe different operating strategies managers can pursue; explain the role of operations in an enterprise; outline how the design of production systems and strategies for asset utilization, improving product quality, managing inventory, managing supply chains, and developing products can all improve the efficiency of an organization;…

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  • (BQ) Part 1 book "Intermediate microeconomics - A modern approach" has contents: The market, budget constraint, preferences, utility, choice, demand, revealed preference, slutsky equation, buying and selling, intertemporal choice, asset markets, risky assets, consumer.... and other contents.

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  • The idea of using CSAs explicitly to spur the social and eco- nomic development of children emerged from the conceptual framework of “asset building.” This perspective was initially described by Center for Social Development founder Michael Sherraden in his 1991 book, Assets and the Poor. 1 Since then, the paradigm of asset building has taken shape and become a widespread theme in social and economic development in the United States and a number of other countries.

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