Restricted stock units (RSUs) are:. a. reported as a liability if payable in shares rather than cash.
b. shares issued at the date of grant that must be returned if the recipient fails to satisfy the vesting requirement.
c. a grant valued in terms of a set number of shares of company stock.
d. recorded based on a value estimated by a restricted stock valuation model.

You have just been hired as a financial analyst for barrington industries. unfortunately, company headquarters (where all of the firm's records are kept) has been destroyed by fire. so, your first job will be to recreate the firm's cash flow statement for the year just ended. the firm had $100,000 in the bank at the end of the prior year, and its working capital accounts except cash remained constant during the year. it earned $5 million in net income during the year but paid $800,000 in dividends to common shareholders. throughout the year, the firm purchased $5.5 million of machinery that was needed for a new project. you have just spoken to the firm's accountants and learned that annual depreciation expense for the year is $450,000; however, the purchase price for the machinery represents additions to property, plant, and equipment before depreciation. finally, you have determined that the only financing done by the firm was to issue long-term debt of $1 million at a 6% interest rate. what was the firm's end- of-year cash balance? recreate the firm's cash flow statement to arrive at your answer

Your take on decision making process

Which of the following is not an example of one of the four mail advantages of prices on a free market economy