Rice industries owns a manufacturing plant in a foreign country. political unrest in the country indicates that rice should investigate for possible impairment. below is information related to the plant's assets ($ in millions): book value $ 195 undiscounted sum of future estimated cash flows 211 present value of future cash flows 176 fair value less cost to sell (determined by appraisal) 182 the amount of impairment loss that rice should recognize according to u. s. gaap and ifrs, respectively, is: u. s. gaap ifrs a. $ 13 million $ 13 million b. $ 19 million $ 19 million c. $ 0 $ 13 million d. there is no impairment under both u. s. gaap and ifrs.

cranium, inc., purchases term papers from an overseas supplier under a continuous review system. the average demand for a popular mode is 300 units a day with a standard deviation of 30 units a day. it costs $60 to process each order and there is a five−day lead−time. the holding cost for a paper is $0.25 per year and the company policy is to maintain a 98% service level. cranium operates 200 days per year.what is the reorder point r to satisfy a 98% cycleminus−service level? a. greater than 1,700 unitsb. greater than 1,600 units but less than or equal to 1,700 unitsc. greater than 1,500 units but less than or equal to 1,600 unitsd. less than or equal to 1,500 units

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The purchasing agent for a company that assembles and sells air-conditioning equipment in a latin american country noted that the cost of compressors has increased significantly each time they have been reordered. the company uses an eoq model to determine order size. what are the implications of this price escalation with respect to order size? what factors other than price must be taken into consideration?