Saturday, April 18, 2020

How Will You Further Mission Sample Essay?

How Will You Further Mission Sample Essay?If you have ever taken a science test that was long and tedious, then you know how difficult it is to come up with an outline of what you will be doing next. This is the reason why you should practice how to write a science sample essay. The only way to learn how to do this effectively is to read some sample essays from other students who are writing them.Of course, when writing a sample essay, you will have to follow the norms of your course. For example, if you are taking Chemistry, then you should never write about HHO and other unrealistic situations. The reason for this is that the subject matter of Chemistry is a very dry one. Of course, the idea behind your science essay should be about something that interests the reader, such as experiments.As with any study of a topic, writing a science sample essay also requires research. By reading some sample essays from other students, you will get an idea of what kind of research paper should b e written. Of course, you should not hesitate to find out more about the student who wrote the sample essay. In this way, you will get some tips on how to write your own essay. However, it is important to remember that every sample essay is unique.The best thing to do in order to make sure that you are familiar with the ideas of writing a science sample essay is to read as many sample essays as possible. One easy way to do this is to go online and search for sample essay samples. This way, you will get to read various sample essays from students who are writing sample essays.When you read the sample essays, you will get an idea of how to structure a science sample essay. You can always make use of examples that are posted on the website to guide you in your research. Just keep in mind that when you read these samples, you should be able to apply them in your own science paper.In addition, you should make sure that you include the proper scientific terms in your science sample essay. Of course, it is very important to define the scientific jargon in your science essay. You should be able to define each scientific term using one or two sentences.Besides defining each term, you should also make sure that you convey the main idea of your science paper through your writing. As you read the sample essays, you will see that most writers do not think of their sample essay as a science paper. Instead, they use the sample essay as a reference for future studies.It is very important to focus on your main idea when writing a science sample essay. Moreover, you should make sure that you properly summarize all the concepts in your science paper. As a rule, you should be able to answer the question 'How will you further mission sample essay?'

Tuesday, April 14, 2020

Real Estate Investment Trusts Essays - Real Estate,

Real Estate Investment Trusts Derrick Robicheaux Auditing 11:00-11:50 Accounting for REITs A real estate investment trust, or REIT, is a company that buys, develops, manages and sells real estate assets. There are three types of REITs; they are equity REITs, mortgage REITs, and hybrid REITs. An equity REIT is a corporation that purchases, owns and manages real estate properties; it does not own or originate real estate loans. It may also develop properties. A mortgage REIT is a corporation that purchases, owns and manages real estate loans; it does not own real estate properties. It may or may not originate commercial and/or residential loans. A hybrid REIT is a corporation that purchases, owns and manages both real estate loans and real estate properties. It has the qualities of both an equity and mortgage REIT which is why it is referred to as a hybrid. One of the most distinguishing characteristics of a REIT is that they are required to distribute at least 95% of taxable income to shareholders. REITs allow participants to invest in a professionally-managed portfolio of real estate assets. This is important because prior to Congress's creation of REITs only extremely rich individuals were able to benefit from ventures in the real estate market. By pooling assets together in a manner similar to that of a mutual fund, REITs allow the everyday investor the chance to invest in real estate properties. The main benefit of a REIT is that it is exempt from double taxation. The normal corporation is taxed on earnings, and then when dividends are paid, the individual receiving the dividend is taxed. REITs can deduct dividends distributed from taxable income. This results in only one level of taxation. The main disadvantage of a REIT is that since nearly all earnings are distributed as dividends, the trust must find capital to reinvest into the business from other areas. These funds are usually raised by investments in the market, and through the capital gains realized from the sale of the REITs assets. The second method by which REITs procure capital to reinvest into the business raises an accounting issue regarding the classification of assets. Currently, the buildings and property that REITs utilize to raise income are classified as property, plant, and equipment. However, it can be argued that these assets should be classified as inventory. The accounting definition of property, plant, and equipment specifies those properties of a durable nature used in the regular operations of the business. These assets consist of physical property such as land, buildings, machinery, furniture, tools and wasting resources. With the exception of land, most assets are either depreciable (such as buildings) or consumable (such as timberlands). These properties do reasonably fall into this category, especially in the cases where the REIT is involved in managing the property and receives revenue from rents. The definition for inventory relates to asset items held for sale in the ordinary course of business or goods that will be used or consumed in the production of goods to be sold. It can also be reasonably justified that these assets fall into this category, this is the nature of REITs, to buy and sell real estate. This is a gray area in which reasonable people can disagree. It is my opinion that these assets should be classified according the company's honest intent for its use. Many REITs own and operate apartment complexes and have no intent to sell the property, but are content to manage the units and collect rent. In these types of cases the property is not being sold but leased. Therefore, PP&E would be the appropriate classification, similar to the method that car rental agencies use. But, if the company intends to improve and sell the property then the property should be inventory. This method would be similar to method by which securities investments are accounted for. Depending on the company's intent, securities can be classified as held-to-maturity, available fo r sale, or marketable securities. Since all these properties are currently classified as property, plant, and equipment, the issue of depreciation becomes important. If these properties were classified as inventory, then all maintenance and repairs would expensed as incurred, and no depreciation would be recognized. However, as property, plant, and equipment, maintenance and