Thin Capitalization Rule ▸ Conditions ⚫ The debt-to-equity ratio cannot exceed a limit • Financial institution: 5:1 Other industries: 2:1 ▸ Effects Portion of interest expense above the stipulated ratio will be disallowed ▸ Exceptions If there is sufficient evidence (e.g. a thin capitalization special issue file) to show that the financing arrangement is at arm's length, these interests may still be fully deductible even if the ratios are exceeded. 48

true or false   8. Company's confidential information can be considerably more valuable than information about credit cards.

Why might a sales budget that intentionally underestimates sales have a negative impact on the organization?

What is the difference between shallow and profound copywriting?

There are several factors that should be taken into account when storing information. List and explain two (2) of these factors if you were wanting to store information that you would need to access in 20 years time.

Identify three items often found in Required Supplementary Information. (Accounting for Governmental and Not-for-Profit Organizations)

What are 'accelerated filers,' and how are they selected (i.e., based on revenue, number of employees, and so on)?

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Briefly describe each of the following, and explain how it is used in technical analysis: a. Breadth of the market b. Short interest c. Odd-lot trading