3. ¿Cree que son regladas o bien discrecionales las siguientes potestades administrativas? ¿Por qué? a) la potestad de planificación (urbanística) para prever la construcción de una nueva gran superficie comercial en paralelo a la autovía de Guadalmar, frente al centro comercial y de ocio Plaza Mayor.
b) la potestad (organizatoria) para designar al Director General de Instituciones Penitenciarias.
c) la potestad (autorizatoria) para otorgar licencia de construcción en suelo urbano.
d) la potestad (tributaria) para liquidar la cantidad anual que debe abonar el titular D. Manual X Y de un vehículo (Mercedes-AMG A45 S de 421 CV de potencia) en concepto del Impuesto de Vehículos de Tracción Mecánica (IVTM).
e) la potestad (sancionadora) para imponer una multa de tráfico por conducir a más velocidad de la permitida detectada por cinemómetro.

f) La potestad de la Administración para exigir en vía de apremio el pago del Impuesto de Vehículos de Tracción Mecánica una vez pasado el periodo voluntario sin abonarlo por parte de D. Manuel X Y.

Spirula trading inc sublets a part of its offices building to jade inc. for a period of ten years . where will the company disclose this information?

Which alternative accounting method allows farmers to record expenses and incomes in the year in which they sell their yield? gaap allows for the method, which permits farmers to subtract the expenses of producing the crop in the year in which they sell the yield and earn the revenue.

Bridgeport company began operations at the beginning of 2018. the following information pertains to this company. 1. pretax financial income for 2018 is $115,000. 2. the tax rate enacted for 2018 and future years is 40%. 3. differences between the 2018 income statement and tax return are listed below: (a) warranty expense accrued for financial reporting purposes amounts to $7,500. warranty deductions per the tax return amount to $2,200. (b) gross profit on construction contracts using the percentage-of-completion method per books amounts to $94,700. gross profit on construction contracts for tax purposes amounts to $67,100. (c) depreciation of property, plant, and equipment for financial reporting purposes amounts to $61,800. depreciation of these assets amounts to $75,700 for the tax return. (d) a $3,600 fine paid for violation of pollution laws was deducted in computing pretax financial income. (e) interest revenue recognized on an investment in tax-exempt municipal bonds amounts to $1,500. 4. taxable income is expected for the next few years. (assume (a) is short-term in nature; assume (b) and (c) are long-term in nature.) (a) prepare the reconciliation schedule for 2017 and future years. (b) prepare the journal entry to record income tax expense for 2017. (c) prepare the income tax expense section of the income statement beginning with “income before income taxes.” (d) determine how the deferred taxes will appear on the balance sheet at the end of 2017.