Gift company’s liabilities exceed its assets. gift hires hill & dale, an accounting firm, to prepare a balance sheet. through negligent omissions, the sheet shows a net worth. invest bank relies on it to make a loan to gift. when the firm defaults, the bank files a suit against hill & dale. under the restatement (third) of torts, hill & dale is most likely .

The owner of firewood to go is considering buying a hydraulic wood splitter which sells for $50,000. he figures it will cost an additional $100 per cord to purchase and split wood with this machine, while he can sell each cord of split wood for $125. if, for this machine, design capacity is 50 cords per day, effective capacity is 40 cords per day, and actual output is expected to be 32 cords per day, what would be its efficiency?