On january 1, year 1, a company capitalized $100,000 of costs for software that is to be sold. the company amortizes the software costs on a straight-line basis over five years. the carrying value of the software costs on january 1, year 3, was $60,000. as of december 31, year 3, the estimated future gross revenue to be generated from the sale of the software is $23,000, and the estimated future cost of disposing of the software is $8,000. what amount should the company expense related to the software costs for the year ended december 31, year 3?

Imagine us is a startup that offers high definition 3d prenatal ultrasounds for high-end customers. the service process includes four activities that are conducted in the sequence described below. (the time required for each activity is shown in parentheses): activity 1: welcome a patient and explain the procedure. (20 minutes)activity 2: prep the patient (e.g., show them to the room, apply ultrasound gel). (17 minutes) (*your id number represents the amount of time needed to complete this task)activity 3: take images. (5 minutes)activity 4: discuss diagnostic with patient. (20 minutes)at each location there are employees (servers) s1, s2, and s3. the assignment of tasks to servers is the following: s1 does activities 1 and 2.s2 does activity 3.s3 does activity 4.a. what is the capacity of this process (in customers per hour)? b. suppose 3 patients arrive every hour on average. ignoring any “start of day” or “end of day” effects, what are the utilizations of all three servers (%)? c. suppose each activity can be done by any server and any server can do any set of activities. however, each activity is done by only one server. for example, a possible assignment includes: s1 does activity 1, s2 does activity 2, and s3 does activities 3 and 4. of course, the original assignment of servers to activities is also feasible. what is the maximum capacity of the process (in customers per hour)? d. now consider the capacity measures in (c) and (a), what is the percentage change? why can you improve capacity without using additional resources? (there is no free lunch, right? )note: for all hw assignments, show your process of getting the results. only providing the final answers is not acceptable and will get 0%. if necessary, use a separate sheet of paper to show your work.

To manage your money, you should -create a financial plan -organize your financial documents -spend wisely -create a budget -manage your risks -spend more than you make -learn about services offered at your bank

Cesar had a part-time job last year. he worked every week for the year and made $23 an hour. he worked 28 hours each week. cesar saved what was left of his earnings after paying all of his monthly expenses. at the end of the year, he had saved $3,360. what were cesar’s average monthly expenses, rounded to the nearest dollar?