The year-end total assets can be determined by summing all of the assets and deducting accumulated depreciation including the current year's depreciation). Total accumulated depreciation at the end of the second year is US $120,000 [($600,000 - 10 years) x 2 years]. Total assets equal US $890,000$80,000 cash + $100,000 A/R + $230,000 El +$600,000 gross property, plant, and equipment- $120,000 accumulated depreciation).
Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000. The long-term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.

One of the principles of total quality management (TQM) is customer orientation, whether the customer is internal or external. An internal customer is a member of the organization who relies on another member's work to accomplish his/her task.

Because the range of values is between -1 and 1.89 suggests a very strong inverse relationship between the independent and dependent variables. A value of -1 signifies a perfect inverse relationship, and a value of 1 signifies a perfect direct relationship.