.... E-17/Computing working capital changes Learning Objective 4 Data for Research Enterprises follows: .... 2019 Working Capital $255,000 2019 2018 2017 Total Current Assets $ 490,000 $ 320,000 $ 230,000 Total Current Liabilities 235,000 160,000 115,000 Compute the dollar amount of change and the percentage of change in Research Enterprises's working capital each year during 2019 and 2018. What do the calculated changes indicate?

Q6

What accounting treatment is required by SFFAS 10 with respect to costs incurred by a federal agency in developing software internally during the following software life cycle phases: preliminary design, development, and operations? TABLE: LIFE CYCLE PHASES Development Operations Expense Capitalize Expense Capitalize Capitalize Expense Expense Expense Capitalize Capitalize Capitalize Capitalize Expense, capitalize, expense Capitalize, capitalize, expense Expense, expense, capitalize Capitalize, capitalize, capitalize

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