On january 1, 2017, grand haven, inc., reports net assets of $945,300 although equipment (with a four-year remaining life) having a book value of $510,000 is worth $591,500 and an unrecorded patent is valued at $45,000. van buren corporation pays $857,440 on that date to acquire an 80 percent equity ownership in grand haven. if the patent has a remaining life of nine years, at what amount should the patent be reported on van buren's consolidated balance sheet at december 31, 2018?

Anheuser-busch inbev is considering you for an entry-level brand management position. you have been asked to prepare an analysis of the u.s. craft beer industry as part of the selection process. prepare a 3-5 page report that includes a description of the industry’s strategically relevant macro-environmental components, evaluates competition in the industry, assesses drivers of change and industry dynamics, and lists industry key success factors. the company’s management also asks that you propose the basic elements of a strategic action plan that will allow the company to improve its competitive position in the market for craft beer. you must provide a heading in your report for each of the required elements of the assignment.