an assets book value is 19,800 on december 31, year 5. the asset has been depreciated at an annual rate of $4,800 on the straight-line method. assuming the assets is sold on december 31, year 5 for $16,800, the company should record:

Bonds often pay a coupon twice a year. for the valuation of bonds that make semiannual payments, the number of periods doubles, whereas the amount of cash flow decreases by half. using the values of cash flows and number of periods, the valuation model is adjusted accordingly. assume that a $1,000,000 par value, semiannual coupon us treasury note with three years to maturity has a coupon rate of 3%. the yield to maturity (ytm) of the bond is 7.70%. using this information and ignoring the other costs involved, calculate the value of the treasury note:

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Management training programs, mentoring programs, and coaching systems are examples of