You are hosting a lunch meeting at a local restaurant for 15 of your traveling salespeople. An hour before meeting time, the restaurant calls to tell you that the party room will not be available for at least an hour later than you have scheduled. You call another restaurant in the area, which can make its party room available in one hour for your lunch meeting. You make a reservation with the new restaurant for the same time and cancel the other reservation. What is the best way to alert each salesperson about the new restaurant location

If a bond is issued at a premium the effective interest rate is most likely

Overspeculation and a decrease in consumer confidence are both leading factors of: ?

Paar corporation bought 100 percent of kimmel, inc., on january 1, 2012. on that date, paar’s equipment (10-year life) has a book value of $420,000 but a fair value of $520,000. kimmel has equipment (10-year life) with a book value of $272,000 but a fair value of $400,000. paar uses the equity method to record its investment in kimmel. on december 31, 2014, paar has equipment with a book value of $294,000 but a fair value of $445,200. kimmel has equipment with a book value of $190,400 but a fair value of $357,000. the consolidated balance for the equipment account as of december 31, 2014 is $574,000. what would be the impact on consolidated balance for the equipment account as of december 31, 2014 if the parent had applied the initial value method rather than the equity method? the balance in the consolidated equipment account cannot be determined for the initial value method using the information given. the consolidated equipment account would have a higher reported balance. the consolidated equipment account would have a lower reported balance. no effect: the method the parent uses is for internal reporting purposes only and has no impact on consolidated totals.