which of the following is an example of a project that belongs to the functional area of accounting and finance? a. market research study b. planning a firm's initial public offering c. annual performance and compensation review d. installing a revenue management system

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Answer 1

Planning a firm's initial public offering is an example of a project that belongs to the functional area of accounting and finance.

A primary marketplace is a supply of recent securities. Frequently on a change, it is where organizations, governments, and other agencies go to achieve financing via debt-primarily based or equity-primarily based securities.

Number one markets are facilitated by way of underwriting corporations such as investment banks that set a starting charge range for a given protection and oversee its sale to buyers.

As soon as the initial sale is entire, similarly, trading is performed at the secondary marketplace, wherein the bulk of trade trading occurs every day.

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open innovation may enhance the stage of the new-product development process. multiple choice idea generation internal collaboration screening and evaluation new-product strategy development

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Open innovation may enhance the development stage of the new-product development process.

The development stage refers to the first section of the life cycle of a new business. During the development stage, agencies' cognizance of organizing themselves thru sports together with market studies, product improvement, and the development of the latest manufacturing facilities.

Developmental milestones are behaviors or physical talents visible in babies and kids as they develop and increase. Rolling over, crawling, walking, and speaking are all taken into consideration as milestones. The milestones are distinct for every age range. There may be a regular range wherein a child may reach each milestone.

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suppose there is an increase in government spending of $260.00 million and a marginal propensity to consume (mpc) of 0.50. in the questions below, give all answers to two decimals. 3rd attempt part 1 (1 point) what is the spending multiplier for this economy? part 2 (1 point) what is the total spending increase that results from this $260.00 million increase in income? $ million

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The amount that the government spends has increased.

What is government?

The term government refers that the system which was governed by a state or a country in it, we see there are different governments are being there in states the government is made by the people and govern for the people also in it. There is a system being made and under the system, the government is being run.

Given that, MPC = 0.5

Increase in government spending = $440 million

1) What is the spending multiplier for this economy?

Spending multiplier = 1/(1-MPC) = 2

2) What is the total spending increase that results from this $440 million increase in income?

Total increase in spending = $440x2 = $880 million

Therefore, total spending increase that results from this.

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the best explanation of why gulf airlines are giving u.s. legacy carriers stiff competition is that the gulf carriers

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Gulf airlines are giving u.s. legacy carriers stiff competition is that the gulf carriers because The Gulf carriers offer better service for lower costs than do the U.S. legacy carriers.

What is legacy carriers stiff competition?

Legacy airlines are U.S. airlines directly affected by the Airline Deregulation Act of 1978 because they had established interstate routes before the start of the route liberalization permitted by that act. The legacy airline is Alaska Airlines.The other largest LCC airlines are JetBlue and AirTran. Delta (DAL), United (UAL), Alaska (ALK) and American Airlines (AAL) have all reported third quarter 2022 results in the past two weeks. All airlines are considered legacy airlines that operated interstate routes prior to the 1978 deregulation of the domestic airline industry.

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paul is an hr manager who wants to motivate his employees using job characteristics theory to guide his efforts. one step paul should take is to:

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One step that Paul should take in order to motivate his employee using job characteristics theory as an HR (Human Resource) manager is that he should redesign jobs to be high on skills, variety, and autonomy.

The efficiency of the workers highly depends on the nature of the work, satisafaction level of the employee, working conditions, and success, and in order to motivate employees and make them understand how their efforts lead to meaningful outcomes.: one should redesign that specific job to be on skills, variety, and autonomy.

The human resources department ensures the employee must be motivated in all spheres of the company's goals and maintain a good relationship with one another as far as the efficiency and the goal of a company is concerned.

Therefore, The central element of the workplace characteristics model contains constructing (or redesigning) the job in taking the psychological status of employees ideally which could give desirable outcomes.

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which three long-term members of the eu were not receptive to the euro as a common currency as set forth by the maastricht treaty?

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Great Britain, Denmark, and Sweden are three long-term members of the eu were not receptive to the euro as a common currency as set forth by the maastricht treaty.

A currency is a standardized form of money that is used or in circulation as a medium of exchange, such as coins and banknotes. A currency, according to a broader definition, is a type of money that has become widely accepted over time in a particular setting, particularly among residents of a nation state. To buy and sell goods and services, money is a form of exchange. It is, in a nutshell, money that is typically issued by a government and is typically accepted as payment at face value. Coins and paper bills were produced. Fiat money, commodity money, and representative money are the three types of monetary systems that can be used to categorize currencies based on what guarantees a currency's value (the overall state of the economy vs. the government's physical metal reserves).

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marginal cost (mc) is equal to average variable cost (avc) and average total cost (atc) when? the economy is in the recovery phase of the business cycle. mc intersects avc and atc at their minimum points. avc and atc intersect mc at its maximum point. avc and atc intersect intersect mc at its minimum points. marginal revenue(mr) intersects avc and atc at their minimum.

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The marginal cost is equal to the average variable cost and the average total cost when mc intersects avc and atc at their minimum points.

When are the MC, ATC and AVC the same?

The Marginal cost, Average Variable cost, and the Average Total Cost will be the same when the Marginal cost curve begins to rise and intersects the Average Variable cost, and the Average Total Cost curves.

The Marginal cost curve would then keep rising which would lead to the Average Variable cost, and the Average Total Cost increasing as well. All costs would therefore rise until a certain position in production is reached.

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suppose the marginal utilities for the first three cans of soda are 100, 80 and 60, respectively. the total utility received from consuming 2 cans is

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The total utility received from consuming 2 cans is 180

What are marginal utilities?

Generally, Utility is a concept in economics that refers to the pleasure or advantage that one receives as a result of consuming a thing.

The amount of pleasure or satisfaction that is received by purchasers of a product or service as a direct consequence of an increase or reduction in the quantity consumed by one unit is referred to as the marginal utility of the item. There are three distinct categories for marginal usefulness.

The concept of marginal utility refers to the extra benefit that a user is expected to get from the use of an additional quantity of a given commodity.

The best way to calculate the total utility is, to sum up the marginal utilities one at a time.

For illustration's sake, let's say that in this scenario, the first can is providing a marginal value of 100, while the second can is providing a marginal utility of 80.

In conclusion, the total utility of the first two cans is

TU= 100 + 80

TU = 180

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the simple interest note was discounted at 15%. find the discount period in days and the proceeds. loan made: jan 7 face value: $2,600 length of loan: 120 days rate: 12% date of discount: mar 7

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THE SIMPLE INTEREST NOTE WILL BE FOR $2500.

A simple interest note is what?

Simple interest is a quick and simple formula for figuring out how much interest will be charged on a loan. To compute simple interest, multiply the principle, the number of days between payments, and the daily interest rate.

When you make a payment on a loan with simple interest, the money is applied to the principal after first paying the interest for that month. Because interest is always paid in full each month, it never accumulates. Contrarily, compound interest adds some of the monthly interest back onto the loan; thereafter, you pay new interest on top of the interest from the previous month.

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individuals, groups, or organizations with one or more similar characteristics that cause them to have similar product needs are classified as

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Individuals, groups, or organizations with one or more similar characteristics that cause them to have similar product needs are classified as a market segments.

Market segments are groups of people who are assembled for marketing objectives. Market segments are subdivisions of a larger market that usually combine individuals based on one or more similar characteristics. Using a variety of factors, businesses and their marketing divisions identify the target market for their products and services. Once they have a complete understanding of the needs, way of life, demographics, and personality of the target consumer, marketing experts adopt a distinctive strategy for each market segment.

In a market that is otherwise uniform, a market segment is a group of customers with comparable preferences. These clients may consist of people, families, companies, organizations, or a combination of several types.

Market segments are known to react to a marketing strategy, plan, or promotion in a somewhat predictable manner.

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Fontaine and Monroe are forming a partnership. Fontaine invests a building that has a market value of $366,000; the partnership assumes responsibility for a $133,000 note secured by a mortgage on the property. Monroe invests $108,000 in cash and equipment that has a market value of $83,000. For the partnership, the amounts recorded for the building and for Fontaine's Capital account are:
a. Building $366,000; Fontaine, Capital $324,000.
b. Building $233,000; Fontaine, Capital $233,000
c. Building $366,000; Fontaine, Capital $366,000
d. Building $366,000; Fontaine, Capital $233,000
e. Building $233,000; Fontaine, Capital $133,000.

Answers

For the partnership, the amounts recorded for the building and for Fontaine's Capital account are d. Building $366,000; Fontaine, Capital $233,000

A partnership is an arrangement where parties, called business partners, comply with cooperate to improve their mutual pursuits. The partners in a partnership can be individuals, agencies, hobby-based businesses, faculties, governments, or combinations.

A partnership is a relationship among extra people to do change or commercial enterprise. everyone contributes money, property, hard work or talent, and shares inside the earnings and losses of the enterprise. booklet 541, Partnerships, has records on the way to: shape a partnership. Make partnership distributions.

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The total cost for a continuous review system with uncertain demand excludes consideration of?.

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The periodic inventory method has the benefit of eliminating the requirement for separate accounting for inventories of raw materials, work-in-progress, and finished goods.

Why is periodic system is important?To sum up, the periodic table is crucial because it is set up to offer a wealth of knowledge on elements and their interactions in a single, convenient reference. Even qualities of elements that have not yet been found can be predicted using the table.All known elements are grouped together in the periodic table of elements into groups with related properties. It becomes a crucial tool for chemists, nanotechnologists, and other scientists as a result. You can forecast how chemicals will behave if you learn to use and comprehend the periodic table.All known elements are grouped together in the periodic table of elements into groups with related properties. It becomes a crucial tool for chemists, nanotechnologists, and other scientists as a result. You can forecast how chemicals will react if you learn to use and comprehend the periodic table.

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________ occurs when one physical device, such as a smartphone, provides the functions that previously required many physical devices, such as gps navigators, flashlights, medical devices, credit cards, texting, and cellular phones.

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Dematerialization occurs when one physical device, such as a smartphone, provides the functions that previously required many physical devices, such as GPS navigators, flashlights, medical devices, credit cards, texting, and cellular phones.

What is Dematerialization?

Dematerialization is the process by which customers can convert physical certificates into electronic balances.

Investors wishing to digitize their securities must open an account with the DP. The customer must pass the certificate registered in his/her own name to the DP in an unrecognizable way.

After electronic notification to NSDL, the DP will send the security to the relevant Issuer/R&T Agent. NSDL then notifies the Issuer/R&T Agent electronically of the digitization request using the NSDL storage system.

If the Issuer/R&T Agent finds the certificate in order, it will register NSDL as the holder of the security (the investor will be the beneficiary) and electronically send confirmation of the application to NSDL.

Upon receipt of such confirmation, NSDL will credit securities in the investor's custody account to her DP.

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which abstract data type (adt) is most suitable to store a list of perishable products such that the product with the nearest expiry date is removed first?

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A queue is the abstract data type (adt) is most suitable to store a list of perishable products such that the product with the nearest expiry date is removed first.

An abstract data kind is a mathematical model for statistics sorts. An abstract facts kind is defined with the aid of its behavior from the point of view of a user, of the records, particularly in phrases of feasible values, feasible operations on the information of this type, and the behavior of these operations.

Statistics abstraction is the reduction of a specific body of records to a simplified illustration of the entire. Abstraction, in wellknown, is the system of casting off traits from something to lessen it to a fixed of vital factors

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a private placement of securities involves: multiple choice the exchange of convertible bonds for equity. nondisclosure of the issuing firm's name until after the sale. selling only to the firm's current investors. a nonpublic sale of securities to a limited number of investors.

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Private placement of securities involves a non-public sale of securities to a limited number of investors.

The private placement is a sale of stock bonds given to pre-selected investors and organizations rather than opening it to the market for the public. That's why it is a non-public sale. All those pre-selected investors can be new or existing or both for placing bonds privately.

The main objective of this private placement is to raise capital in order to grow and develop with negligible glare. This is regulated and monitored by U.S. Securities and Exchange Commission. It is a kind of alternative to an initial public offering (IPO) where investors invite wealthy individual investors, and mutual funds companies to come and participate in a private placement program.

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what do retailers consider while managing markdown of merchandise? multiple choice question. an everyday low-price strategy implies that products are already at low prices and will not require markdowns. retailers that change their displays frequently have a more difficult time getting rid of merchandise. retailers who make bulk purchases are less likely to include markdowns in their retail formats. retailers that receive markdown money from vendors are less likely to markdown products.

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The thing that retailer consider while managing markdown of merchandise is option A: an everyday low-price strategy implies that products are already at low prices and will not require markdowns.

What are markdowns in retail?

When a product reaches the end of its lifecycle, a markdown is a permanent price reduction. Markdowns are used to sporadically boost demand for products with low demand, ideally long enough to exhaust all stock.

A markdown plan is also a successful approach to draw more shoppers into your physical store. This makes it more likely that you will sell to these clients again. They might come for your smaller margin but ultimately boost your earnings

Therefore, Markdowns are a marketing technique that should be meticulously prepared with ongoing, consistent monitoring in the retailer's daily operations. The store's earnings is impacted by minimizing markdowns, but it can also be leveraged to attract more customers and increase recurring business.


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if the direct labor rate variance is $500 favorable, and the direct labor efficiency variance is $250 unfavorable, the journal entry will include a: (you may select more than one answer. single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. any boxes left with a question mark will be automatically graded as incorrect.)

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Direct labor efficiency variance debit and  Direct labor rate variance is credited.

What is a journal entry?

A journal entry is the act of recording any transaction, whether one that is economic or not. An accounting diary that displays the debit and credit balances of a corporation lists transactions.

All company transactions are documented in journal entries. Any financial activity that has an effect on the firm is a transaction, in the broadest sense.

They encompass every transaction involving the exchange of money, including interest payments, depreciation, costs, and payroll. They are not just restricted to the purchasing and selling of goods and services.

A purchase of machinery by a nation, where the cash account will be credited and the machinery account debited, is an example of a journal entry.

Based on the information provided, if the direct labor efficiency variance is unfavorable and is $500, then the FAVORABLE VARIANCE will be CREDITED; if it is unfavorable and is $250, then the UNFAVORABLE VARIANCE will be DEBITED. This is because FAVORABLE VARIANCE are tend to be CREDITED while UNFAVORABLE VARIANCE on the other hand are tend to be DEBITED.

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if a certain household earns and spends $18,000 per year and, on the average, holds a money balance of $4,000, then the velocity of money for this household is multiple choice 1/4. 5.5. 1/5. 4.5.

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The velocity of money for the household, based on the amount earned and spent by the family per year, is 4. 5 .

How to find the velocity ?

The velocity of money for this household, given the variables in the question, can be found by the formula :

= Amount earned by household / Money balance

Amount earned by family = $ 18 , 000

Amount of money held as money balance per year  = $ 4 , 000

The velocity of money is :

= 18 , 000 / 4, 000

= 4. 5

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suppose an economy is in its long-run macroeconomic equilibrium when an oil shock shifts the short-run aggregate supply curve to the left resulting in a recessionary gap. a. how do the aggregate price level and aggregate output change in the short run as a result of the oil shock? what is this phenomenon known as? as a result of the oil shock, the aggregate price level

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As a result of the oil shock, The decrease in price level makes it cheaper to hire more workers and produce more.

What is price?The price is best described as: What a supplier charges for goods or services. The amount a consumer is willing to pay for goods or services. Price is the amount of payment or compensation (usually non-negative) made by one party to another party in exchange for goods or services. In some cases, the production price is given another name. The sum or amount of money or value that something is bought, sold, or offered for sale. Amount offered for  capture of survivors or deceased: Authorities placed a bounty on his head. Decrease the selling price of an item. Synonyms: deduction, discount. Type: downgraded downgraded downgraded. The act of reducing or reducing something.

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for your chosen company, discuss its brand and brand identity. what does its brand represent? how does its brand identity affect or influence its strategic product mix?

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A brand is a logo, symbol or name of a firm that distinguishes its products and services from other brand's products.

Brand identity is the characteristic of a company in the form of colors and symbols and designs that creates a visual image in the minds of consumers which helps them differentiate between different brands. For example: The Swoosh Logo of Nike. Brand is actually an intangible notion, which cannot be felt or touched but can be used to create perceptions. Brand image is both the result and the interpretation of the brand's identity. Good branding can increase the value of the product and the company. Branding can strongly influence whether consumers will buy the product and how much they are willing to pay looking at the size of the brand.

Some factors affecting brand mix are:

1. Profitability: Every business unit tries to maximize its profits

2. Objectives and Policy of Company

3. Production Capacity

4. Demand

5. Production Costs

6. Government Rules and Restriction

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a 23-year, $1,000 par value bond has 6.3% semiannual coupons. the bond currently sells for $984.36. if the yield to maturity remains at its current rate, what will the price be 9 years from now?

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If the yield to maturity maintains its current level, the price after 9 years will be 984.6%

Calculating the price that will be charged 9

in a few years

The first step is to determine or calculate YTM:

=RATE(23,6.3%*1000,-984.36,1000)

=16.74%

The PV function will be used to determine the bond's price.

=PV(F12,20,6.3% *1000,1000)

=984.6%

Thus, if the yield to maturity maintains its current level, the price after 9 years will be 984.6%

The term "yield to maturity" (YTM) refers to the total rate of return that is anticipated from a bond once all of its future interest payments have been made and the bond's initial principal has been repaid. It is a key metric used in the bond market. However, YTM calculations do not apply to bonds with a coupon rate since zero-coupon bonds (z-bonds) do not have recurring interest payments.

Given that z-bonds are a popular form of debt issuance for some companies, including some U.S. Treasury securities, yield to maturity is a crucial factor. Z-bonds are sometimes issued on the market at a discount before maturing to their face value rather than paying coupons. Here, we'll look at how to calculate a bond's YTM when it doesn't pay interest on a regular basis.

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the price of energy drinks increases by 20 percent and the demand for energy drink falls by 15 percent. based on this information, the price elasticity of demand is?

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The price elasticity of demand, based change in the price of energy drinks and the change in demand is - 0.75

How to find the price elasticity of demand?

The price elasticity of demand shows the impact of a change in price on the demand for a product .

The price elasticity of demand is found by the formula :

= Change in quantity demanded / Change in price

For the energy drinks, the price elasticity of demand would be:

=  - 15 % / 20 %

= - 0. 75

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the team members appear to be unmotivated to do team tasks and are avoiding taking responsibility for their work. to improve team member participation, which element of group dynamics can joe try to improve?

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Joe can use the 'division of labor' element of group dynamics to improve the performance of the employees working in the team.

A group with unmotivated employees can disrupt work. To avoid such issues group leaders can use a 'division of labor' group dynamic that separates a work process into several tasks with each performed by a separate individual or group of individuals.

As per the given scenario where team members seem to be unmotivated while performing tasks in teams and not willing to take responsibility for their respective work. In order to improve the participation of team members in group work, it is better to use the 'division of labor' element of group dynamics.

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selling a firm's unneeded assets is a reasonable last resort if sales revenues are declining and when neither equity capital nor debt capital can be found to meet a firm's need for capital. question 29 options: true false

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True, If sales revenues are falling and neither equity nor debt capital could be discovered to meet a firm's a need capital, selling off its surplus assets is indeed a reasonable last resort.

What is an Asset?

An asset is a resource with monetary value that an individual, corporation, or country owns or controls with the expectation of future benefit. A company's assets are reported on its balance sheet. They are divided into four categories: current, fixed, financial, and intangible. They are purchased or created in order to increase the value of a company or to benefit its operations. An asset is anything that can generate cash flow, reduce expenses, or increase sales in the future, whether it's manufacturing equipment or a patent. Assets are reported on a company's balance sheet. They are purchased or created in order to increase the value of a company or to benefit its operations. An asset is anything that can generate cash flow, lower expenses, or increase sales, whether it's manufacturing equipment or a patent.

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since most people prefer different goods and services, it is impossible to select a basket of goods and services that applies to everyone. as a result, the bls uses a basket of goods purchased by multiple choice question. small households. typical households. rural households. large households.

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As a result, the BLS uses a basket of goods purchased by typical households.

The two primary sorts are family families and nonfamily families. Family families have a householder and one or extra additional those who are related to the householder via marriage, beginning, or adoption.

Within the 1970s, the most typical household type in the U.S. Became a married couple with youngsters. But through the years, as human beings wait longer to get married and have fewer kids (if any), it's grown greater common to live by myself or with non-own family. The chart below indicates the shifts between 1976 through 2021.

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Citrus scents produces body sprays. Each bottle has a unit product cost of $5. 38. The company produced 1,490 bottles this month and sold 1,203 of those bottles. Total cost of goods sold was

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Citrus Scents produce body sprays. Each bottle has a unit product cost of $5.38. The company produced 1,490 bottles this month and sold 1,203 of those bottles. The total cost of goods sold was: $6,472.14.

(5.38 * 1203 = 6472.14)

Product cost is the direct cost incurred in manufacturing a product. For example, a manufacturer's product costs are direct labor. raw materials. Manufacturing Materials The costs incurred in manufacturing the products sold to customers are known as product costs.

Product costs include Direct Materials: Purchased raw materials that are used directly in the manufacture of the product. For example, the metal cost to build a car is a direct material cost for car manufacturers. Product costing is more than just setting a regular price. Determining the right price for a particular product helps businesses make data-driven decisions. Knowing how much a company spends to produce a product is not enough to determine the selling price of a product.

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what key factor determines what remedies are available for a seller in a sales contract when there is a breach by the buyer?

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The key factor that determines what remedies are available for a seller in a sales contract are:-

If the goods are in transit, the seller or lesser can stop the goods from being delivered (depending on quantity).If the goods are in the possession of the buyer or lessee, the seller or lesser can sue for the price of the goods and incidental damages or reclaim the goods if the buyer/lessee is in default.

A contract is a legally enforceable settlement that creates, defines, and governs mutual rights and duties amongst its parties. A contract commonly entails the transfer of products, offerings, money, or a promise to switch any of those at a future date.

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Why did lowcountry planters resist giving the upcountry equal representation in the assembly?.

Answers

They believed that the Upcountry farmers opposed slavery, Lowcountry planters resisted giving the Upcountry more equal participation in the legislature.

Explain about the low country planters and upcountry?

As Lowcountry Patriots fought backcountry Loyalists, the Revolutionary War had an effect on both groups and their relationship. The Backcountry would become known as the Upcountry following the Revolution. An important cause of conflict was political representation.

Short staple cotton can now be processed just as quickly as long staple cotton thanks to the development of the cotton gin. As a result, the low country and upcountry economies were roughly equalized.

Cotton cost an all-time high on the eve of the Civil War. The Confederate leaders believed that the South would receive the diplomatic and military support it needed to win because of the value of cotton on the international market, notably in England and France.

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residual income is a better measure for performance evaluation of an investment center manager than return on investment because? it encourages managers to make investments that are profitable for the entire company it can be used to compare the performances of divisions of different sizes it does not measure performance based on operating assets the problems with measuring the asset base are eliminated

Answers

Residual income is a better measure for performance evaluation of an investment center manager than return on investment because it encourages managers to make investments that are profitable for the entire company.

What is residual income?

In Business management, residual income can be defined as an amount of money that continually flows into the account of a business organization (company or firm), typically after an initial investment and other resources has been implemented.

Mathematically, residual income can be calculated by using this mathematical expression:

Residual income = Net operating income - (Average operating assets × Minimum required rate of return)

In this context, we can reasonably infer and logically deduce that residual income is most effective for the measurement of the performance evaluation of an investment center manager because it would encourage managers to be committed in implementing investments that are profitable for the entire business organization (company or firm).

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how can managers reduce the likelihood of political behavior by subordinates? a. by providing subordinates with responsibility b. by using inducements c. by decreasing diversity d. by enhancing their own images e. by firing any employee who engages in political behavior

Answers

A managers can reduce the likelihood of political behavior by subordinates by: A. by providing subordinates with responsibility.

What is  political behavior?

Political behavior can be defined as the type of behavior that are exhibited  by politician due to the power that was vested on them.

On the other hand  a manager can be defined as the person that help to plan, supervise and control the day to day activities of a company so as to achieve smooth operation.

A managers  can help to limit or reduce any for  of political behavior  display by subordinates by ensuring that the  subordinates are all assigned roles and responsibility.

Therefore the correct option  is A.

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all of the following assets will be included as intangible assets on the balance sheet except a.buildings. b.copyrights. c.patents. d.goodwill.

Answers

Except for structures, all of the following assets will be included as intangible assets on the balance sheet.

Intangible assets are any financial or non-financial items that cannot be touched directly. A separable asset or one that results from a contractual right or other legal right is one that can be identified. Assets that are separable may be sold, given away, licensed, etc.

In contrast, intangible assets are everything of value that you cannot touch, such as trademarks, domain names, and the goodwill you have created around the reputation of your business.

An intangible asset is a non-financial item without a material component. Bessette thinks that "patents or goodwill are appropriate examples." Goodwill, brand awareness, patents, copyrights, trademarks, trade names, and customer lists are a few examples of intangible assets.

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