At the end of the year, a company debits Pension Expense and credits Cash to reflect fully funded pension rights for its salaried employees.
The debit to the pension asset or obligation would result in a credit to cash, which might increase the asset or lower the liabilities (since there is a cash outflow to fund the pension asset).
How much do pensions cost? The amount that a business deducts from revenue to pay its responsibilities for employee pension liabilities is known as a pension expense. The cost of this payment depends on whether the underlying pension is a defined benefit or defined contribution plan.
Other non-cash expenses include LIFO accounting, pension, postretirement and postemployment benefits, amortization of premiums on hedging contracts deducted from net income, and LIFO accounting.
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cynthia travels frequently by air for both business and pleasure. for which of her future trips would the services of a human travel agent be most useful?
In the travel and tourism sector, there are four primary categories of travel agents: high street, business, call centres, and online. Travel agencies are helpful.
if you're arranging a really expensive or complicated trip, a luxury or a trip for a large party. When it comes to tours, expensive flights, and cruises in particular, they travel have access to a multitude of discounts and bulk purchasing choices that we DIY lone consumers do not. A travel agency will typically just charge you a little fee, and occasionally they won't charge agents anything at all. They receive commission payments from hotels and distributors for a large portion of their income.
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assume that the yield curve currently is shaped as shown in yc1, and you anticipate it will be shaped as shown in yc2 one year from now. assuming you want to maximize the opportunity for capital appreciation, which of the following investment strategies would you recommend for clients, based on the current and anticipated shapes of the yield curves? a) sell long-term bonds and buy short-term bonds b) sell long-term bonds and buy intermediate-term bonds c) sell short-term bonds and buy long-term bonds d) sell intermediate-term bonds and buy short-term bonds
Option (a), which is to sell long-term bonds and acquire short-term bonds, is the best course of action.
The yield curve: what is it?Because of the inversion of the US Treasury Yield Curve, short-term interest rates are currently rising and getting closer to (or even surpassing) long-term rates. A yield curve inversion is an unusual occurrence that historically has been a remarkably accurate predictor of an impending economic recession.
What is the yield curve explained?On a yield curve, bonds with equal credit ratings but various maturities are shown as a line with their respective yields (interest rates). The slope of the yield curve can be used to estimate future changes in interest rates and economic activity.
What is predicted by the yield curve?A flattening or inverted yield curve frequently signals a tightening in lending markets, according to Greg McBride, chief financial analyst at Bankrate.com. "Lenders aren't drawn to the economics when borrowing short-term costs more than would be earned by lending long-term.
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A firm has a machine it can sell for $50,000. The book value of the machine is $20,000 at the moment. If the firm sells the machine today, what is the tax implication from the sale? assume that the tax rate is 40%.
The book value of the machine is $20,000 at the moment. The tax implication from the sale is 12,000.00
Tax implication from the sale = ($50000 - $20000)*40%
Tax implication from the sale = $30,000 * 40%
Tax implication from the sale = 12,000
Now, as there is a lot of capital gain, so that means the enterprise will have to pay taxes of 12,000.
The book value of a employer is the internet distinction among that agency's overall property and overall liabilities, wherein ebook price displays the full fee of a business enterprise's property that shareholders of that enterprise could get hold of if the agency were to be liquidated.
Book value is the price of an asset consistent with its balance sheet account balance. For property, the value is based at the unique value of the asset less any depreciation, amortization or impairment expenses made towards the asset.
The book value offers you a honest concept of what the organisation is really worth, in economic phrases. It indicates the quantity that you stand to get, in case of a organisation's liquidation. If the ebook fee of a employer is higher than its marketplace cost, it manner that its stock rate is undervalued. that is a fundamental guideline of fee investing.
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a form of real estate brokerage ownership characterized by an office run by one owner solely responsible for all decisions is legally known as a(n):
Option b) Sole Proprietorship is where an external agent acting as a sub-agent assists in listing agreements to acquire clients. This is a realtor ownership form that features offices run by an owner who is solely responsible for all decisions.
Examples of sole proprietorships include small businesses such as local grocers, local clothing stores, artists, freelance writers, IT consultants, and freelance graphic designers. The main advantages of a sole proprietorship are the tax benefits of transferring it, the ease of incorporation, and the low incorporation and maintenance costs. As a sole proprietor, you also don't have to fill out tons of paperwork, such as:- B. State Registration.
Here is the full question -
Ownership of a real estate agent characterized by the fact that the office is operated by oneself an owner who is solely responsible for all decisions is legally called (n).
a. private club
b.One-man business
c. Independent Brokerage
i.e. real estate dictatorship
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15.13. what is the price of a european call option on a non-dividend-paying stock when the stock price is $52, the strike price is $50, the risk-free interest rate is 12% per annum, the volatility is 30% per annum, and the time to maturity is 3 months? 15.14. what is the price of a european put option on a non-dividend-paying stock when the stock price is $69, the strike price is $70, the risk-free interest rate is 5% per annum, the volatility is 35% per annum, and the time to maturity is 6 months?
The price of a European call option on a non-dividend-paying stock with a strike price of $52 is $6.
What is call option?A call option, commonly referred to as a "call" in finance, is an agreement between the buyer and the seller to exchange securities for one another at a predetermined price. The buyer of a call option has the right, but not the obligation, to purchase an agreed-upon quantity of a specific good or financial product (the underlying) from the option's seller at a specific time (the expiration date) for an agreed-upon price. By doing this, the owner effectively acquires a long position in the given asset. If the purchaser so chooses, the seller (or "writer") is obligated to sell the good or financial instrument to the purchaser. The seller now has a short position in the given asset as a result.
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jan purchases a piece of land and immediately tears down an old building. the proceeds from selling the salvaged materials should be recognized as:
An old building. a cost of the purchased land should be reduced by the revenue from the sale of the salvaged items.
The cost of the asset is subtracted from the projected salvage value to get the asset's total depreciable value.
Salvage value, which is based on what a company anticipates getting in exchange for the asset after the end of its useful life, is the expected book value of an asset after depreciation is complete. The projected salvage value of an asset is therefore a crucial factor in determining a depreciation schedule.
To establish the overall depreciation over the item's useful life, the salvage value of an asset is deducted from its starting cost.
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Asking the right questions and treating a customer as a person fall into which stage of the selling process?.
Proper questioning and treating a customer as a person fall under the close stage of the selling process.
What are customers?
When it comes to sales, commerce, and economics, a customer (also known as a consumer, buyer, or purchaser) is the person who receives a good, service, product, or idea from a seller, vendor, or supplier in exchange for money or other useful consideration.
The word "consumer" is derived from the Latin word "consumer," which means "to incline" or "to bend." It is linked to the sentimental idea of closure.
Most people agree that when spurred by fear and greed, humans behave at their best. Gaining a customer is therefore a novel experience, which is why specialized professionals that deal with certain issues tend to attract long-term clients instead of one-time clients.
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a u.s. company imports raw materials from africa, has manufacturing facilities in china, and uses a company in india for assembly. this company is benefiting from __________ economies. multiple choice translation experience standard location
Out of the choices provided above, it can be concluded to state that the company that imports its raw materials from Africa, has its manufacturing in China and assembly company in India, the company is said to be benefitting from location economies. Therefore, the option D holds true.
What is the significance of location economies?Location economies can be referred to or considered as the economies that are particularly related to a specific location in the scope of their operations. Usually, the selection of location economies is done by a business to save costs and bring specialization in the entire process of the production of the goods and/or services that it deals in.
Therefore, the option D holds true and states regarding the significance of location economies.
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The average daily profit of an electronics store is $27,235. the company estimates that 15% is lost each day to returns, with a margin of error of ±3%. what is the maximum the company can expect for returned items? $3268.20 $3668.30 $4425.60 $4902.30
Answer: Person above has it pack down, but here's some extra proof
Explanation:
alice cooper contributes six percent of her monthly earnings to her 401k plan at work. the plan allows her to invest in several different types of mutual funds and her employer matches up to 3% of her salary. which suggestion for obtaining the money she needs for investing is she following?
According to the question, the answer should be taking advantage of employer-sponsored Investment programs.
What is Investment?Any asset that is purchased at cost with the expectation that its future worth would outweigh its current cost and time to value is referred to as an investment. This occurs as a result of the asset's value increasing.
Investors buy financial investments as tools in the hopes of generating a higher return in the future. These instruments are often stocks. As an illustration, an investor might buy $1,000 worth of stocks from a business. The funds are used by the business to expand and finance operations. The value of the investor's shares could increase to $1200 if the business grows. The investor will have made a profit of $200 on their initial investment.
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christopher has chosen a settlement option for his insurance plan in which the arrangement is a long commitment. the beneficiary will receive the interest on the investment and there will be administrative fees associated with this option. which settlement option did christopher choose?
The settlement option chosen by Christopher is to leave the Proceeds with the Company Option.
A beneficiary is an individual or organization that you formally name to be the recipient of the benefits from your financial products. That is the amount of money your life insurance policy will pay out in the event of your passing. That is your account's asset balance for retirement or investment accounts. Accelerated benefits are life insurance policy payouts made to the policyholder prior to death, also referred to as "living benefits."
Although the benefits might be included in the policies themselves, they are usually added as riders or attachments to either new or existing policies. The beneficiary of the policy may be changed by the policy owner without restriction. So, due to these Christopher proceeded with the company option.
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Poplar products is evaluating a piece of machinery. The cost of the machinery is $1,700,000. The machinery will be depreciated over five years. At the end of the project, the equipment will be worth 25% of its original value. The tax rate is 35%. What is the after-tax proceeds at the end of the project?.
At the project's conclusion, the after-tax earnings will total $276,250.
What are revenues after taxes?The phrase "Net After-Tax Proceeds" refers to the total of the net cash proceeds received by the seller from the asset sale after deducting any expenses incurred or taxes paid by the seller in connection with or as a result of the asset sale.Calculate the revenues after taxes as follows:
The equipment will initially cost $1,700,000 to buy.The equipment will be worth $425,000 at the end of the project, or 25% of its original cost ($1,700,000 ×.25).By this time, the machinery will have lost all of its value.The applicable tax rate is 35%.$425,000 in revenues after taxes is multiplied by 1 /.35 to get $276,250.Therefore, at the project's conclusion, the after-tax earnings will total $276,250.
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digby's sales forecast for daze is 2250 units. digby's inventory policy is 15% of sales. taking current inventory into account, what will daze's production after adjustment have to be?
Daze's production after adjustment have to be 2038.
What is production?Combining different immaterial (plans, knowledge) and material (inputs) inputs to create something for consumption is called production (output). It is the process of producing an output, a good, or a service that has value and enhances people's utility. The field of economics that concentrates on production is known as production theory, and it is interwoven with the field of economics that studies consuming (or consumer). When the original inputs are used productively, the manufacturing process and output are produced (or factors of production). Land, labour, and capital are thought of as the three basic production components, often known as primary producer commodities or services. In the output process, neither the primary inputs nor the finished product are considerably changed.
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why might employees prefer to have only fixed pay and no incentive pay if the incentive pay system meant that they could earn more money?
Employers may decide to provide incentive pay as a form of compensation in order to encourage good performance.
What is incentive pay a benefit?Employee motivation may be maintained and both morale and job satisfaction can be raised by implementing incentive compensation systems. improved retention and performance of employees.According to studies, contented workers perform better over the long term.First, rewards are given once the job is finished as long as the employee has met predetermined goals. On the other hand, benefits start to be provided as soon as an employee joins the company's workforce.Pay that is merit-based is incentive pay. It can take the form of both monetary and non-monetary prizes and is typically connected to performance or achieving predetermined goals.Employee awards and recognition programs are examples of common incentive compensation systems.To Learn more About incentive pay Refer to:
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Resonance structures are lewis structures that have the same relative placement of _____ but a different arrangement of _____.
Resonance structures are lewis structures that have the same relative placement of atoms but a different arrangement of electrons.
Lewis structure possibilities are averaged to provide resonance structures. Covalent bonds and covalent double bonds have intermediate bond lengths. The electronic bonding of a single polyatomic species, including fractional bonds and fractional charges, is described by resonance structures, which are a collection of two or more Lewis structures.
All resonance structures have an equal number of electrons overall due to the distribution of the electrons.
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Advertising, personal selling, publicity, and sales promotion are collectively known as the?.
Answer:promotion mix
Explanation: they are all types of promotion
The term "promotional mix" refers to a combination of promotional factors that marketers have chosen to help a company achieve its objectives. It is known to be a part of the marketing mix.
What is promotional mix ?The term "promotional mix" refers to a combination of promotional factors that marketers have chosen to help a company achieve its objectives. It is known to be a part of the marketing mix. Finding the ideal combination of these components is a challenge for marketers because it is thought that there is an ideal way to allocate funds for the various components of the promotional mix in order to obtain the best marketing results.Advertising is the acknowledged sponsor's paid presentation and promotion of concepts, products, or services through a mass medium. Print ads, radio, TV, billboards, direct mail, brochures and catalogues, signs, in-store displays, posters, mobile apps, motion pictures, web pages, banner ads, and emails are a few examples.Digital marketing is the practise of promoting goods or services through the use of digital technologies, primarily the Internet, but also mobile devices, display advertising, and other digital media.To learn more about promotional mix refer :
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when a commercial janitorial service company predicts demand for its services using commercial building permits issued, office leasing and vacancy rates, this is an example of:
when a commercial janitorial service company predicts demand for its services using commercial building permits issued, office leasing and vacancy rates, this is an example of a casual model.
Your local government issues commercial building permits as a way to make sure businesses follow current building codes in order to protect the safety of their clients and staff.
A novice property owner may make changes to their property that turn it into a liability if they disregard the requirements for commercial building permits. You can begin to understand the dangers associated with operating a building that is "unpermitted" by imagining operating a retail store with a leaky roof or improper wiring.
For the following projects in Florida, a building permit is required: construction, including remodeling and additions; alterations, such as roof replacements; and repairs, such as significant plumbing and electrical work.
Remember that this is not a comprehensive list; rather, its goal is to prompt you to ask questions when viewing potential commercial properties so you can obtain the most accurate information.
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Which of the following best describes a typical liberal arts college?
A.wide assortment of postgraduate programs
B.small classes and personal attention from professors
C.night classes and vocational training courses available
D.access to large facilities and resources
Answer:
B.
Explanation:
The difference between a typical liberals arts college and a regular college is that you get several professors just for you. You could say that give you personal attention. While colleges have 1 professor assigned to large classes. Arts college contains smaller classes with multiple professors.
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What is the practice called when a business prices its goods or services so low that other businesses can no longer compete and are driven from the market?.
When a company sets its prices for its products or services so low that competitors are unable to compete and are driven out of the market, this behaviour is known as predatory pricing.
Who are called as competitors?Competitors are companies that can provide clients with the same or comparable products and services as yours. In a competitive market, a company's market share declines and its client base gets smaller, especially if there is a finite amount of demand.
In order to remain competitive, a market can also compel prices to be lowered, which reduces profit margins for each product or service. An extreme case is a market that is overcrowded.
The greatest method to set company apart from the competition is to use effective marketing techniques.
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true or false? based on predetermined organizational culture, mission, vision, and strategies, consistency of leadership and management are paramount.
It is true that based on predetermined organisational culture, mission, vision, and strategies, consistency of leadership and management are paramount.
The culture of a corporation affects how employees should behave. This culture is comprised of shared values and beliefs that have been developed by leaders, communicated through a range of mediums, and reinforced in order to affect employee perceptions, behaviour, and comprehension.
A company's organisational culture is made up of its goals, standards, and guiding principles. These organisations usually succeed more than less structured enterprises because they have policies in place to support employee performance, productivity, and engagement.
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the weight of a product is normally distributed with a standard deviation of .5 ounces. what should the average weight be if the production manager wants no more than 10 percent of the products to weigh more than 4.8 ounces?
The popular deviation is a degree of the quantity of variant or dispersion of a fixed of values.
The required details for Standard deviation in given paragraph
z rating for 15% vicinity to its proper i.e. 85% vicinity to its left = 1.04
Let the suggest weight have to be M. Then,
P(X > 4.8) = 0.15
Hence,
(4.8 - M)/SD = 1.04
(4.8 - M)/0.5= 1.04
4.8 - M = 0.5*1.04
4.8 - M = 0.52
M = 4.8 - 0.52
M = 4.28
A low popular deviation suggests that the values have a tendency to be near the suggest of the set, even as a excessive popular deviation suggests that the values are unfold out over a much broader range. Standard deviation can be abbreviated SD, and is maximum normally represented in mathematical texts and equations via way of means of the decrease case Greek letter σ (sigma), for the populace popular deviation, or the Latin letter s, for the pattern popular deviation.
The popular deviation of a random variable, pattern, statistical populace, information set, or chance distribution is the rectangular root of its variance. It is algebraically simpler, though in exercise less robust, than the common absolute deviation. A beneficial belongings of the usual deviation is that, not like the variance, it's miles expressed within side the equal unit because the information.
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Which law provides rules related to the creation of financial statements to help avoid fraud?.
The Sarbanes-Oxley Act of 2002 was passed by the US Congress on July 30, 2002 to protect investors from fraudulent financial reporting by companies.
The Gramm-Leach-Bliley Act requires financial institutions to ensure the security and confidentiality of customer information. When an antivirus program quarantines an infected file, it removes it from its original location and changes it so that it cannot run as a program. It then transfers it to a hidden folder that other programs (or yourself as the user) can't access and stays there until you decide to deal with it. A computer worm is a type of malware whose primary function is to replicate and infect other computers while remaining active on an infected system. Computer worms replicate themselves to spread to uninfected computers.
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Which are factors that directly affect their profit?.
These include cost reduction, increased turnover, increased productivity, as well as increased efficiency. You could also enter new market segments or create new products as well as services.
The cash accounted for just as gross profit covers expenses such as operating costs as well as income tax. To determine the net profit, first add up all of the operational expenses. The overall operational expenses, comprising interest as well as taxes, are then added and deducted from either the gross profit.
The primary aspects that influence your profit are price, quantity, variable, as well as fixed costs. We will go through each of these elements in greater detail below, however first, there are a few things you should keep in mind if you really want to increase your profitability.
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the purchase order lead time is the amount of days that it would take us to get our product if we ordered it today? group of answer choices true false
True, the amount of time it would take us to receive our product if we ordered it today is known as the purchase order lead time.
What exactly is lead time?
The amount of time required to complete a particular process is referred to as lead time. The term "lead time" is frequently used in business to refer to the amount of time required to process an order, manufacture a product, deliver a product, or perform any combination of these tasks.
How long is an order lead time?
In layman's terms, order lead time is the time it takes an e-commerce company or supplier to fulfill an order after receiving a customer's order or a buyer's purchase order.
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a men's tie store sold an average of 30 ties per day when the price was $5 per tie but sold 50 of the same ties per day when the price was $3 per tie. hence, the absolute value of the price elasticity of demand is:
A men's tie store has an average sales of 30 ties per day with price $5 per tie. When decrease the price to $3, the store records sales of 50 ties per day. The absolute value of the price elasticity of demand for the men's tie is 1.
Price Elasticity of Demand represents the sensitivity of the quantity of a good or service demanded by any changes in the product's price. Price elasticity of demand could be calculated by the percentage change in the quantity of good or service demanded divided by the percentage of change in the price.
Price elasticity of demand = % change in Quantity
% change in Price
Price elasticity of demand = (Q2-Q1) / [(Q2-Q1)/2]
(P2-P1)/[(P2-P1)/2]
From the case, we know that:
P1 = $5
Q1 = 30
P2 = $3
Q2 = 50
The price elasticity of demand for the men's tie is:
Price elasticity of demand = (50-30)/[(50+30)/2]
(3-5)/[(3+5)/2]
Price elasticity of demand = 20/40
-2/4
Price elasticity of demand = -1
The absolute value of the price elasticity of demand = 1
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when items are out of stock or on backorder, the orders of the affected customers will appear on the
When items are out of stock or on backorder, the orders of the affected customers will appear on the open order report.
A stock is an accepted term used to depict the partnership certificates of some party. A share, in another way, refers to the stock certification of the association. Holding the association's share form you a stockholder. Description: Stocks are of two types—common and favorite.
This is a report that shows all open orders. This report shows main order facts in the way that PO Number, Order Number, Line Status, Delivery Status Scheduled Ship Date (SSD), etc. Open Orders Reports are deliberate functional reports and are frequently secondhand by result and plant managers to decide the plant's strength to achieve consumer orders.
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A new company wants to offer a line queuing service where customers book someone to wait in line on their behalf through a smart phone app. What concept is represented by the possibility that no one wants to pay someone else to wait in line ?.
The concept of offer a line queuing service where customers book someone to wait in line on their behalf through a smart phone app is A Waiting Line System.
What Is a Waiting-Line System?A queuing system, commonly referred to as a waiting line system, is what it sounds like. It occurs when a person or thing waits patiently in a line for an event to occur or a transaction to be completed. A consumer may be in line to pay for a movie ticket or deposit a check, or a shipment can be in a warehouse waiting to be dispatched.There are two types of waiting line service: a low level that is initially affordable to the business and a high level that is first expensive. The cost could, however, be justified given that returning customers are more probable the greater the level of customer satisfaction.
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according to the text, which three characteristics are important to consider when determining the long-run economic benefits of doing business in another country? (check all that apply.)
Answer:
purchasing power, size of the market, and spending power of the consumers.
Explanation
Purchasing power is defined as the ability of a unit of currency to buy goods or services. it can affect every aspect of the economy, from buying goods to buying stocks. when a country is hit by inflation it can cause severe consequences for instance increase in prices, an increase in interest rate, and ultimately results in higher costs of living. Example: At the beginning of the 20th century the average housing price in the U.S. was $126,000 and today it is as high as $259.000 and this is due to both inflation and a rise in demand.Size of market : Markets play a key role in price formulation and liquidity transformation. the size of the market can represent the estimated demand for the products in the market. it is also an indicator of the entry of new businesses.The spending power of consumers: the ability of the customers to spend more can result in an expansion of economy. the rise in the spending power of consumers would result in increasing demands which can help in the growth of the economy.In the context of inventory costs, _____ costs can reflect backorders or service interruptions for external customers.
Answer: Stockout costs
Explanation:
fernando and juanita have decided to start a new business. they have joined forces to have a food truck that serves fresh fruit smoothies at the local ball park. this type of business is known as a(n) .
The type of business that Fernando and Juanita have decided to start is called a franchise.
A franchise, also known as franchising, is a method of marketing products or services where a franchisor develops the brand's trade name and business model and a franchisee pays a royalty and frequently an upfront fee to have the right to use the franchisor's name and system. Therefore, Fernando and Juanita have decided to start a franchise.
The most valuable asset of a franchisor is its brand, and consumers base their decisions about which stores to frequent and how frequently they visit those stores on what they know or believe they know about the brand. Customers, to a certain extent, don't really care who owns the company as long as their expectations for the brand are met.
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