![]() When we assign costs to units completed and transferred and units remaining in ending work in process under the FIFO method, we need the following items: The formula we will use for calculating cost per equivalent unit under the FIFO Method is: Current Costs added this period This video will explain the differences between the two approaches. Under the FIFO method, we will only use the costs added this period. Under the weighted average method, we use beginning work in process costs AND costs added this period. The equivalent production for the period would be: Units from beginning WIP ![]() The physical flow of units would be (calculate units started and completed as units started 10,000 – units in ending work in process 5,000): Units in Beg. To illustrate the computation of equivalent units under the FIFO method, assume the following facts (for simplicity we are using just one percent complete for materials, labor and overhead): Beginning work in process inventory Units in Ending work in process: just like with the weighted average method, we will take the ending work in process units x a given % complete.Units started and completed this period: take the units x 100% complete since they were started and completed they have received all of their materials, labor and overhead and will not receive any more since they are finished.You will calculate this as beginning work in process units x (100% – given % complete) to calculate the amount of additional work necessary to make the unit 100% complete. Units from beginning work in process: you want to complete this units, so how much MORE effort will be needed to finish these units.This video will discuss the differences between the Weighted Average and FIFO methods for equivalent units (if you are comfortable with the weighted average method, skip to minute 4:06 to begin the discussion on the FIFO method).Įquivalent units for the period will be calculated as follows under FIFO ( keep in mind, you may have different percent complete for materials, labor and overhead): Under the FIFO method, we will calculate equivalent units for 3 things: Units completed from beginning work in process, units started and completed this period and units remaining in ending work in process. Just as in the weighted average method, the 2 Total Units figures must agree! + Units started and Completed this period Under the FIFO, we the physical flow of units would be documented as: Units in Beg. This is altered just slightly under the FIFO method as we must separate the items in units completed into Units Completed from beginning work in process and Units started and completed this period since under FIFO, we must finish anything from beginning work in process before we start something new. The physical flow of units is as follows under the weighted average method: Units in Beg. Assign Costs to Units Completed and Ending Work in Process Inventory.Under either method, weighted average or FIFO, process costing consists of 5 steps: We will look at each item individually as we discuss the steps of process costing. Work In Process, Units started and completed and units in End. Work in Process Costs + Equivalent Units x cost per equivalent unit for units finished from Beg. Work in Process Costs + Costs added this periodĮquivalent Units x Cost per Equivalent Units for Units completed and units in ending Work in Processīeg. Work in Process completed + units started and completed + units in Ending Work in Processīeg. Units completed this period + Units in Ending Work in Process ![]() Total units finished from beginning work in process + units started and completed this period ![]() The following table shows the differences between the weighted average method and the FIFO cost method: Under the FIFO method, we assume any units that were not completed last period (beginning work in process) are finished before anything else is started. Another acceptable method for determining unit cost under process costing is the first-in, first-out (FIFO) cost method. ![]()
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![]() ![]() "As we’ve long said, this journey will take time and our quarterly results may be volatile, given this industry is still in its early days, however we find these conditions motivating," it wrote.Įarlier this year Coinbase announced plans to cut 950 jobs, around 20pc of its global its workforce. It also warned that its goal to build infrastructure and products that bring over 1bn people in crypto will take time. Our efforts are showing meaningful progress. We reduced costs, doubled down on operational excellence and risk management, and continue to drive product innovation and regulatory clarity. ![]() This quarter represented a turning point in our drive towards building a company that is more efficient and financially disciplined a company that is able to do more for less. In a letter to shareholders, Coinbase said: It comes after the largest US cryptocurrency exchange reported a first-quarter loss of $79m (£62.5m), compared with losses of $429.7m recording during the same period last year. “It’s definitely the talk of the town," Alesia Haas told Bloomberg. However, all four banks are still trading significantly lower than they were a week ago.Ĭoinbase is examining how artificial intelligence could improve customer experiences in a cost-efficient way, according to its chief financial officer. Other regional banks making a recovery on Friday included Western Alliance, which gained as much as 49pc. “The tension between poor market sentiment and strong liquidity at regional banks is difficult to reconcile as investors take a draconian view of banks’ capital and operating models,” Bloomberg Intelligence analyst Herman Chan said. While some investors have warned of further losses, others have argued the plunge has gone too far. The crisis of confidence in the banking sector and anxiety over its stability has plagued regional lenders, as investors grow concerned over large unrealised losses on bond investments and high exposure to real estate lending. Shares in several US regional banks have suffered deep losses this week as contagion fears intensified following J P Morgan’s rescue of Californian lender First Republic. It came after concerns about the health of US regional banks deepened as PacWest confirmed that it was holding talks with potential investors about strategic options, which reportedly included a possible sale or capital raise. It marks a significant recovery for the Beverly Hills-based lender, following a six-day selloff that saw its shares tumble over 70pc, and 51pc on Thursday alone, its worst one-day loss on record. ![]() PacWest's share price increased by as much as 88pc today, marking its biggest intraday gain ever. US lender PacWest has led a rebound US regional banks stocks after investors cautioned that some of this week’s bruising sell-off was overdone. ![]() ![]() ![]() If you like car racing and are looking for an exciting game to play on your Android devices, I recommend you to download and try this game. Additional aids: racing lines, minimap etc.There are different control types in the game, you can choose the one that is closest to your style and play. Most races are simple, but in some, for example, the last car at the end of each turn is eliminated and only one car remains at the end. The time you finish in the game, which has 12 cups and an average of 4-6 races in all, is scored according to the average of the general. It is all about stunt and precision driving, drifting and sliding a certain route. For example, in career mode, you can compete in many races and win trophies. One of the new features for Reckless Racing 3 is the Gymkhana game mode. Download Reckless Racing 2Īlthough the game did not change the basic racing game style in general, it added a lot of things. I believe that you can get your moneys worth, even if its money, and thats why I recommend you to try it. Reckless Racing 3 might not add that much more to the template the series has lived by, but it's a polished and preened little beast, and it's well worth a look if you've got petrol in your veins.Reckless Racing 2 is a very successful car racing game that you can play on your Android devices. It just about gets the balance between precision and insanity right, there are multiple, moveable control schemes, and you can crash a truck into a beach buggy. Still there's a huge lump of game here, and when it gets things right you can't help but grin from ear to ear. It's in the rough and tumble of the chasing pack that Reckless Racing 3 really finds its feet, and when you're away from that the little frustrations become that much more obvious. Sometimes the scenery can obscure your vision, and early on if you make a decent start you might end up spending the entire race on your own. There's a decent variety to the raceways, from crumbling castle walls to the leaking ruins of a nuclear power plant, there's enough here to keep you interested. From crates and barrels to barrier-free drops into the ocean, and they pose as much of a threat to your progress as your opponents.Īt the same time there's something deeply satisfying about drifting around a corner, nudging a rival as you overtake them, and sending them spinning into a brief watery grave. The ultimate edition of the acclaimed Reckless Racing top-down racer series is here and exclusive to Windows 8. The first few in your career are reasonably simple to win, but after that the game levels the playing field and things get much more interesting. The actual races are the real star of the show though. It's sort of like practice for career mode, but it's still pretty entertaining. Now bigger and dirtier than ever Download the free trial today Race on a huge selection of road and dirt tracks, single and multi-player events, modded cars and trucks, and challenging game modes. There's Hot-Lap as well, which sees you tearing around a track trying to set the best time. The ultimate edition of the acclaimed Reckless Racing top-down racer series is here and exclusive to Windows 8. You're donuting around barrels, smashing through piles of boxes, and trying not to clip any cones. Gymkhana sees you tackling a pre-set track of obstacles in a Ken Block-style race against the clock. You earn points for sliding around corners, and chaining together drifts earns you even more. There are Drift and Gymkhana events to tackle as well, and you'll need separate cars for each of the disciplines.ĭrift is essentially about spending as much time as you can sideways. Wisefab has since developed a Formula Drift legal kit complying. Kevin informed all the drivers in both FD and Pro-Am once the kit was discovered, to prevent privateers and lower level drivers from spending 2,800 on a kit only to have it removed by Round 1. You start off with a bog-standard C-class buggy, and start the hard work from there. When the Wisefab suspension kits came out, they were illegal per Formula Drift rules. The aim of the game is building up your garage by winning races and tournaments. It might lack some of the energetic urgency of the original game, but this is still a dramatic and worthy new addition to the series. A vaguely Skidmarks-inspired, almost top-down racer that sees you hurtling through dirt tracks and concrete roads as fast as you possibly can.īut it's more of the same done well, and it adds enough new ideas and modes that newcomers and veterans alike will find something to sink their teeth into. Every tap or tilt of the device feels solid and dependable, and the shiny graphics and neat UI make everything easy to process. Reckless Racing 3 is an undeniably slick production. ![]() ![]()
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If they stop paying you have the ability to replace them with a tenant who can make rent, and the original tenant will still be liable for what they owe you. Tenants, on the other hand, will continue to pay their rent because they still require a place to live. However, after the Covid-19 induced shutdown and the closing of New Zealand’s borders, it is now unlikely the company will pay out a dividend for many years. In the 12 months to December 2019, the company had the highest yielding stock at 16.42%. They will change based on each company’s performance.Ī good case study for this is Air New Zealand. So the benefit of shares is that if you focus on higher-yielding stocks, the dividend yield you can get is likely to be higher than property in some years. The average yield was 3.39% for all shares, and 5.35% from those shares that paid a dividend. Subscribe to our social media pages to be the first to know about the newest free templates collections.Of those that did pay a dividend, the yields ranged from 0.31% from Allied Farmers, all the way up to 51.72% from Sky Network TV. We are grateful for any type of contribution. If you like the quality of our newspaper template, specify a link to our service. Also, we allow you to download the newspaper template and transfer that to a printing office. Remember that you can edit the template using Google Documents. This information is sufficient for the home page of a newspaper. At the very bottom of the sheet are links to the publisher's social networks. At the top of the template, you can add the title of your publication and your company. There are 3 small images on the sheet with text in between. As for the colors, only white and black are present here, which immediately warns of the seriousness of the publication. The design of the template is made in a strict, formal style. 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Nowadays it pulses with nightlife, locals spilling out onto the cobbles for alfresco drinks, or else heading to Trabuxu to sip Maltese wines beneath 400-year-old vaults. ![]() He points out Strait Street, or ‘The Gut’, where prostitutes once cavorted with drunken sailors. “Malta is almost the Middle East, but not quite almost Africa, but not quite almost Italy, but not quite.” “And it’s all wrapped around baroque architecture and megalithic temples older than the pyramids,” he says. From May 2023, the former BBC journalist will be offering small-group tours of Valletta’s dark side, with stories of witchcraft, murder and the naughty Knights of St John.Īs we wander through the twisting backstreets, Mario tells me how familiar Malta is to British travellers: the sense of humour, driving on the left, telephone boxes. EU investment has raised standards and given locals the incentive to open bars, restaurants and clubs.”ĭiving into the less-explored corners of Malta’s history, Mario’s tours forego the usual tourist spiel and draw on obscure sources, including death certificates, police reports, rare books, Vatican archives and even Roman Inquisition records. “Now there are glitzy cocktail bars next to sushi restaurants and high-class steak houses. If you saw a handful of people on the main street at 10pm, it was a lot,” says Mario Cacciottolo, guide and founder of Dark Malta Tours. Honey-stone houses have been spruced up with brightly painted gallariji, the eye-catching wooden balconies that are perfect for spying on neighbours and trapping the winter sun.īut this revival started even earlier: in 2014, Italian architect Renzo Piano put Valletta back on the map with his City Gate project, redesigning the main entrance to the fortified city, with a new gate, open-air theatre set in the ruins of the old opera house, and a striking new parliament building – nicknamed ‘the cheese grater’ – with a pixelated, fretted façade echoing the island’s starkly eroded coastline. Since it seized the European Capital of Culture reins in 2018, boutique hotels, cafés and cocktail bars have been taking root in Renaissance palazzi. Shadows deepen and lights flicker on in the old town.īack on dry land, Valletta has become cooler than ever. As we approach St Elmo Bridge, Sunday bells peal from domes and churches, reverberating across the Grand Harbour. “It was the backdrop for Baelor in Game of Thrones and Ridley Scott is filming Gladiator 2 there,” he says, voice muffled by the breeze. “Over there is Manoel Island and its star fort,” shouts MC Adventure guide Massimiliano, pointing his paddle at its formidable bastions. Malta’s charms are many, and Valletta has “film set” written all over it, too – and producers have cottoned on, too. Wind and spray whip me as I dip my paddle into the choppy sea, passing cliffs where fishermen stare into the silver distance and boys leap into watery depths to raucous cheers. ![]() Malta’s capital is impressive at ground level, but, seen from a kayak, it is astonishing. Along the way it passes many of the great monuments, including St John's Co-Cathedral.Valletta’s limestone fortifications glow in the late-afternoon light, as high and impenetrable as when the Knights of St John built them in the mid-16th century. Valletta's backbone is Republic Street, which runs from City Gate – where the tourist office is located – to Fort St Elmo on the tip of the peninsula. The Knights believed having straight streets would make their fortress city easier to defend. ![]() The city has been awarded Unesco World Heritage status because of its unique characteristics and historic importance – for example, as the first European capital city to be laid out on a grid pattern. He never lived to see the city completed, but it was named in his honour: Valletta. Their Grand Master, Jean de Vallette, decided to build a near-impenetrable citadel on the peninsula on the opposite shore. The Turks attacked again but the knights survived the Great Siege of Malta in 1565. They moved on to Malta, which at the time was sparsely populated, and established a city at Vittoriosa – facing present-day Valletta. For two centuries they lived on the island of Rhodes, but were driven out by the Turks early in the 16th century. The Mediterranean has brought wave after wave of civilisation, creating layer after layer of history, but the origins of Valletta rest with the Knights of St John: this Christian military order of European noblemen began by caring for pilgrims to Jerusalem. ![]() ![]() If users are interested in opening a book in your library, they first had to go through the book information popup in order to open the book. You may now control the size of the book thumbnails of your library to suit your audience, between small, medium, large, and x-large. Now it is a more self-intuitive experience, similar to other common applications.ĩ new mini-apps have been published with this release:įeel free to go to the Mini-apps page to explore what each one does! 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