A high ratio is preferable since it implies that the company’s accounts receivables are collected on a regular and efficient basis. The accounts receivable turnover ratio is a financial and operational efficiency statistic that measures a company’s financial and operational performance. Recommended Read: Portfolio Turnover Ratio Interpretation Accounts Receivable Turnover Ratio High Accounts Receivable Turnover Ratio Rs 4,20,000Rs 5,00,000 – Rs 60,000 – Rs 20,000Īccounts Receivable Turnover RatioNet Credit Sales / Average Accounts Receivable Net Credit SalesTotal Credit Sales – Sales Returns – Discounts The following is an example of how to calculate the accounts receivable ratio: ParticularsĪverage Accounts Receivable(Accounts Receivable at the Beginning of the Year + Accounts Receivable at the End of the Year) / 2 To calculate the accounts receivable turnover ratio, you need to first calculate the net sales and average accounts receivable. Net Sales = Total Credit Sales – Sales Returns – Sales Discountsĭebtors or Accounts Receivable Turnover in Days = (1 / Debtors or Accounts Receivable Turnover Ratio) * 365 How to Calculate Accounts Receivable Turnover Ratio? The formula for the Accounts Receivable Turnover Ratio is:Īccounts Receivable Turnover Ratio – Net Credit Sales / Average Accounts ReceivableĪverage Accounts Receivable = (Accounts Receivable at the Beginning of the Year + Accounts Receivable at the End of the Year) / 2 Here we have discussed the introduction, examples, advantages, and disadvantages of the ART ratio along with a downloadable excel template.Child Education Accounts Receivable Turnover Ratio Formula This is a guide to the Accounts Receivable Turnover Ratio. So, the accounts receivable turnover ratio is a measure of how quickly a company is able to collect the receivable owed by its clients. The use of entire sales in place credit sales results in an inflated ratio that fails to represent the actual collection management of a company.In the case of seasonal businesses with a peak period in the middle of the year, the ratio may not reflect the true picture as the calculation is based on accounting figures at the start and at the end of the year.It indicates the quality of customers that the company is dealing with.It can help in understanding the credit policy of a company and its bargaining power among its customers.Source: Walmart Annual Reports (Investor Relations) Advantages and Disadvantages of ART Ratioīelow are some pros and cons of the ART ratio, which are as follows – Advantages collected its receivable 86.6 times during 2018, which is in line with its business which involves relatively low accounts receivable. Average Receivable = ($5,835 million + $5,614 million) / 2Īccounts Receivable Turnover Ratio = Net Sales / Average Receivable.Based on the given information, calculate the accounts receivable turnover ratio for Apple Inc. During the same period, the opening accounts receivable (net) and the closing accounts receivable (net) stood at $17,874 million and $23,186 million, respectively. The company reported net sales of $265,595 million for the year 2018. Let us take Apple Inc.’s example to illustrate the ART Ratio concept. Therefore, the company was able to collect its receivable 2.94 times during the year. The formula used to calculate the ratio is as follows:Īccounts Receivable Turnover Ratio = Net Credit Sales / Average Accounts Receivable Average Accounts Receivable = $85 million.Average Accounts Receivable = ($80 million + $90 million) / 2.The formula used to calculate the average account receivable is as follows:Īverage Accounts Receivable = (Opening Accounts Receivable + Closing Accounts Receivable)/2 The following information is made available from the latest annual report: Let us take the example of a company engaged in trading various wholesale grocery items in California. You can download this Accounts Receivable Turnover Ratio Excel Template here – Accounts Receivable Turnover Ratio Excel Template Example – #1
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The 24-hour fitness center has state-of-the-art Technogym machines and the courtyard offers a dining and grilling section plus fire pit.Īt this juncture, parties involved in the talks are keeping mum, with calls to CBRE/NE multifamily team leaders Simon J. Tenant reaction was immediate for the units which saw occupancy soar once they became available, so much so its sponsors declared the pace unprecedented when 50 units were pre-leased upon introduction to the market.īesides top-level finishes and expansive layouts in the apartments, Hanover at the Pinehills common areas are described as feeling like “a hip urban hotel” with a cyber-lounge sporting iMac computers, community kitchen featuring bar-top seating and a private movie/television screening room ensconced by surround sound. “It is beautiful,” the industry professional spoken to relays of the multi-winged property set around a large outdoor pool and patio. “They do have it,” concurs one CRE source tracking the process, a campaign which reportedly drew a number of established investors stirred by the new first-class construction and an amenity-filled development and thriving community located 45 miles south of Boston. in spring 2016, Hanover at the Pinehills by some accounts will reap over $325,000 per unit-near $72 million if true-on what is said to be a negotiation in its latter stages of conclusion. PLYMOUTH-John Hancock REIT has emerged as winning bidder for 220 luxury apartments here at the 3,000-acre Pinehills master-planned community in an exclusive listing of CBRE/NE advising its nationally known developer, market sources are telling Real Reporter. Also the logo and other images can be added simply by replacing the smart layer. Monogram Logo Vector, Ash Circle Shape Logo Template Corporate Identity Business Card. The user simply has to replace the default layers and edit the required information for create the business cards. Circle Line Vector Art, Icons, and Graphics for Free Download. Print templates provide the correct layout for. The vector layers of the free business card templates are grouped to enable easy filtering and hassle-free customization of the templates. Our Folded Business Cards print templates help to ensure your artwork is formatted correctly before printing. Editing and Optimization Cannot get Any Easier Way than this InDesign Business Card Template Below you can preview the business card design with two different color schemes, download the InDesign file and read up on a few helpful tips for editing your template in InDesign. The premium templates also allow users to create textured backgrounds for the cards as well. Discover a huge range of professionally-designed FREE InDesign templates. You can use it as a corporate identity brochure. Choose from the classic layouts that include vintage embossed designs and retro fonts to contemporary logo dominated card designs to even the modern metro and flat layouts and create a unique style combination for your business card. Proposals are important to help grow your business, which you can easily do, using this free proposal template. /rebates/2fcustom-printing2fdesigns2fbusiness-cards2f&252fcustom-printing252fdesigns252fbusiness-cards252f26tc3dbing-&idavery&nameAvery&ra1. Download and Create Unique Card Design in no Time with the TemplatesĬreate stunning designs using the templates by simply choosing from a plethora of available color schemes and design styles and adapting them to meet your requirements. The Half-Life remake, Black Mesa, opts for a similar approach, on steroids. Hilarious in Hindsight: The Xen level, "Focal Point", is considered one rare example of Xen being done right, with diverse environments, logical labyrinths, and more tame platforming, compared to the original game's Disappointing Last Level syndrome and Opposing Force's minute-long visits, of them only one being mandatory.For a final escape sequence, it's rather underwhelming. During the teleportation escape, you hold off a couple Houndeyes when the coolant line ruptures, and the HECU soldiers arrive so late that it's possible to just beeline for the teleport to the end. Disappointing Last Level: "A Leap of Faith" isn't much of a Final Battle.However, Blue Shift has more scripted sequences and set pieces, as well as far more improved models (see: Rosenberg.) It's to the point that this review recommends playing Blue Shift first, if only so Opposing Force doesn't become a Tough Act to Follow. You don't even unlock all the weapons the original game had to offer.
In conclusion, both romaine and iceberg lettuce have their unique characteristics and uses. In contrast, iceberg lettuce is commonly used in sandwiches, burgers, and as a bed for salads. It is also an excellent source of fiber, making it an essential ingredient in many weight loss diets. Romaine lettuce is commonly used in salads and can be grilled, roasted, or used as a wrap for sandwiches and burgers. In contrast, iceberg lettuce is relatively low in nutrients and contains fewer vitamins and minerals. It is also low in calories and high in fiber, making it an excellent choice for weight loss. It is a rich source of vitamins and minerals, including vitamin A, vitamin K, folate, and potassium. When it comes to nutrition, romaine lettuce is the winner. In contrast, iceberg lettuce has a mild, slightly sweet taste that is refreshing and complements a wide range of flavors. Romaine lettuce has a slightly bitter and nutty taste that pairs well with bold flavors like blue cheese and Caesar dressing. Romaine lettuce has a crisp and crunchy texture that is perfect for salads, while iceberg lettuce has a crisp and watery texture that is great for sandwiches and burgers. Romaine lettuce is also longer in shape, while iceberg lettuce is wider and flatter.Īnother significant difference between romaine and iceberg lettuce is their texture. Romaine lettuce has long, dark green leaves that are slightly curled and crinkled, while iceberg lettuce has round, tightly packed leaves that are pale green in color. The most obvious difference between the two types of lettuce is their appearance. We’ll explore the differences between romaine and iceberg lettuce to help you choose which type to use in your next meal. Although both are used in different ways, they have distinct differences. When it comes to lettuce, two popular types that are commonly used in salads and sandwiches are romaine and iceberg lettuce. The differences between romaine and iceberg lettuce Which Of The Two Is The Better Choice, Lettuce Romaine Or Iceberg?.Measuring The Advantages And Disadvantages Of Lettuce Romaine Versus Iceberg.Unleash Your Creativity: The Top Ways To Use Lettuce Romaine And Iceberg. The differences between romaine and iceberg lettuce. To learn more about the problem, here is the video in its entirety that shows where to look to identify if you have this transmission and where to look for the coolant line connector that needs a replacement option to prevent this from happening to you. A hard upshift between the 4th and 5th gear and hard downshift between the 10th, and 9th gear seem to be the most popular issues. Drivers have reported problems with smooth shifting. Related article: Six Vehicles with Fatal Engines or Transmissions to Avoid 2023 Ford F-150 transmission problems could include shifting delays, jumping or grinding during acceleration, the car shaking at any speed, or a burning smell. Transmission Issues The 2019 Ford F-150 also seems to be having issues with its transmission. US 120, The automatic lock system for the 4X4 failed to keep the front drive shaft from turning. Related article: Truth About CVT Transmissions Reveals Reliability and Costs of Having OneĪccording to a recent FordTechMakuloco YouTube channel, the host posted a reminder about the problem with Ford’s 6R80 6-speed transmission in the aforementioned F-150 model years that he says he is still seeing customers come in with ruined transmissions that can cost over $6000 for a replacement transmission plus labor. 2012 Ford F-150 4dr Crew Cab 5.5ft bed 48000 mi. Part of the problem is also due to engine shielding/baffling that is hiding the leaking fluid until it is too late. This fatigue and rusting leads to snapping of the lines and bleeding out of transmission fluid resulting in a burned-out transmission before the owner becomes aware of what is happening. One example of Ford F-150 models you should be wary of are those from 2009-2014 that are known for suffering from transmission cooler line fatigue and rusting. The following five significant factors might bring on Ford F150 automatic transmission issues. Even in models that are well built and popular such as the F-150 model. While the transmission problems can be dangerous, typically, people have enough time to move over after a sudden loss of power. However, just like buying any used vehicle-there are risks involved. Your Ford F-150 model and related vehicles with the 10R80 transmission don’t have a stop-drive order. It’s a learning transmission that will improve based on your driving habits, but it might not work correctly. Reportedly, having the transmission reflashed doesn’t solve the issues. Used trucks are a hot item for truck shoppers looking for an affordable solution toward owning a truck during a time in which new truck prices are shockingly high. The transmission is prone to slipping gears, harsh shifts, jerking, random acceleration, and loss of power. Last year, it was “Boeser is good, but the Canucks still suck.” Now it’s, “Pettersson is the missing piece this team needs to make the playoffs.” Pettersson is being nominated for the Hart, is changing the chatter around Vancouver and has convinced more people that this is a playoff team. Boeser was an exciting rookie who might win the Calder. It truly is different from how Brock Boeser was covered last year. Tiger’s peers were sick of hearing him, but right now, people can’t get enough of Elias Pettersson. I also liked how he contrasted the way people talk about him with Tiger Woods. The pass that he blocked in Montreal was brilliant and was just a sample of incredible things Pettersson has done this season. To make matters worse, teams still have games in hand on the Canucks and things may continue to spiral without Pettersson in the lineup.įinally, Friedman marveled at the things Pettersson is doing out there. If we are looking at points percentages, it’s 11th and 22nd respectively. Although, by that standard, if a certain top five player in Edmonton makes the playoffs, he will likely pick up every vote.Īs other teams have played during the team’s days off, Vancouver has fallen to 10th in the West and 20th overall. Although, it’s nice to see some people say they would give a Hart vote for Pettersson, even if the caveat is Vancouver making the playoffs. Like making the playoffs to get a Hart vote. It is an intriguing conversation, because those who are voting may have to reconsider the “rules” they have made for themselves. It’s not even close and Pettersson is expected to return in two weeks at the most. However, he has 42 points and the next closest player has 25. Friedman always used games played to make his decision for his vote and Pettersson will miss more than 10 this season. He was talking about a player missing games can affect their chances at the Calder. 2nd period penalty trouble sinks Canucks in 4-2 loss against Winnipeg All about Elias Pettersson.Canucks kick off 2023 with disappointing 6-2 loss to Islanders.Back to the future: How the skate uniforms became a regular Canucks’ feature night.What to expect from newcomers Anthony Beauvillier, Aatu Räty.So, assuming things shake out that way, Canucks fans could see Hughes wearing the blue and green by mid to late March. It will be a miracle for Michigan to come out of their division and I’m not sure if the selection committee would add the Wolverines to the championship tournament. They had a serious interesting in doing it, but will wait for his season to end in Michigan.Īnd honestly, that’s fine. According to Friedman, the Canucks were thinking about doing that, but nothing ever materialized. During the World Juniors, Rick Dhaliwal tweeted out that the Canucks were going to try and sign Hughes after the tournament, but hastily deleted it after. A 7th round pick is better than nothing, which is roughly what he should be worth right now. I was surprised to hear that teams are interested, but if they are at the deadline, do it. Maybe if he was a better defenceman, that wouldn’t be a problem. It’s obvious that he isn’t happy being a healthy scratch. He may not have a complete grasp of the market (thinking of the time when he blamed the fans/media for making Jim Benning’s job too hard), but he is one of the premium sources of hockey information.īefore we get to the big story on Elias Pettersson, Friedman had something interesting to say about Michael Del Zotto. With that said, the Canucks have been featured in a notable way by Elliotte Friedman, one of the few people in Toronto that are more than aware of Canucks fans. Granted, this organization needs to work a little harder to be recognized out East, but we are seeing differences in coverage this year compared to last year. It reflected the lack of interest in the team from an outside perspective. In the past, the Vancouver Canucks had few reasons to be featured on 31 Thoughts. We also have news on a pair of Vancouver Canucks defencemen. By Scott Rosenhek 4 years ago In the latest edition of 31 Thoughts, Elliotte Friedman centres the discussion around how we see NHL awards and has a lot to say about Elias Pettersson. Some of that is because of who he is as an artist. He has yet to win an Oscar, despite being so far ahead of others in the game. That crime has now been applied to Deakins. Like Scorsese, before winning for The Departed, it has become a joke that turned into a crime that he has yet to win an Academy Award. Both respective filmmakers were undeniably over-credited at the expense of Deakins’ credit for his masterful work. Can you think of any more dissimilar directors than the Coens and Denis Villeneuve? Yet, Deakins was able to get the maximum amount of humor out the former’s films and the right amount of beautiful tension out of the latter’s films. When I think of some of his shots, from the looming faces in 1984, to the long hallways in Barton Fink, to the widespread winter snow in Fargo, to the booming light from the shadows in The Man Who Wasn’t There, to trains coming out of the smoke in The Assassination of Jesse James by the Coward Robert Ford, to the red roses and yellow cloaks in The Village, to the dawning landscapes of pain in Sicario, it is an occasional reminder that we have lived in the time of possibly the Greatest Ever.Īnd not only is Deakins a master of visuals, but he is also skilled at complimenting exactly what the director was going for. Like Daniel Day Lewis or Meryl Streep with acting, it may not be the most exciting answer to say they’re the best, but it’s still the right answer. But you always went back to Deakins in the end. I went through periods over the years where I would defiantly say Robert Elswit (Paul Thomas Anderson’s regular) of Christopher Doyle (Park Chan-wook’s regular) were the best. He is an artist that is on a level above others and is almost too easy to pick when asked the question of who is the best. Roger Deakins is widely considered to be the best cinematographer working today. Shining a Light on the Greatest Cinematographer Working Today. The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. The cookie is used to store the user consent for the cookies in the category "Performance". This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other. The cookies is used to store the user consent for the cookies in the category "Necessary". The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". The cookie is used to store the user consent for the cookies in the category "Analytics". These cookies ensure basic functionalities and security features of the website, anonymously. The durable, lightweight design with a small footprint and built-in USB nano receiver storage make G305 Mouse a great travel companion.Necessary cookies are absolutely essential for the website to function properly. This mechanism results in crisp, reliable button performance you can depend on in even the most intense gaming sessions. Mechanical button tensioning with separated buttons enhances the consistency of the left and right primary mouse buttons and helps reduce the force needed to click. It also has middle a click, a DPI button and two side buttons that can be programmed to your preferences using Logitech G HUB. The G305 Mouse’s primary switches both left and right are rated for 10 million clicks. The lightweight mechanical design also contributes for an ultra-efficient battery usage. 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The Logitech G305 is a Lightspeed wireless gaming mouse designed for serious performance with latest technology innovations at an affordable price point. Logitech G305 Lightspeed Wireless Gaming Mouse (Black) If he doesn't comply with his probation requirements, prosecutors can bring a felony charge against him carrying a sentence of up to 10 years in prison. It may give prosecutors some leverage over Biden. The diverted gun charge, Rahmani said, is highly unusual. "In particular, any US attorney's office investigating the corruption and investigating the allegations that Hunter Biden failed to register as a foreign agent, the allegations that he paid his then-vice president father for influence on behalf of foreign entities." "There's nothing that I've seen that indicates that that the US Attorney's Office in Delaware is going to tie the hands of a US attorney's office elsewhere," Zelin said. It doesn't look like that's the case, according to Randy Zelin, a defense attorney and professor at Cornell Law School. In order to ward off charges related to that conduct, Biden would need to reach a global non-prosecution agreement with the Justice Department. Republicans in Congress have said they plan to continue investigating Biden's conduct as well, including over allegations that he was engaged in corruption through his role in the Ukrainian company Burisma, that he entangled his father in the alleged corruption, and various nebulous claims related to his laptop.Ī judge, Rahmani said, would not want to interfere with an ongoing criminal investigation - especially as it's subject to partisan attacks from Republicans. His office has reportedly been examining whether Biden broke laws related to money laundering and lobbying for foreign governments. While Biden's attorney said the Justice Department's five-year investigation into Biden was "resolved," US Attorney David Weiss, who is overseeing the prosecution, said in a statement that "the investigation is ongoing." "The investigation could have gone in 9 million different directions and the judge has no right to know any of that." What about Burisma? The big guy? The laptop from hell? "It's not really any of their business," Krissoff said. It's more likely, according to Rahmani, for a judge to reject a plea deal if the sentencing recommendations are too light and they believe more charges should have been brought for the underlying conduct. The judge can always impose a lower sentence. It's unusual for a judge to reject a plea deal if the sentencing recommendations are too harsh. Those sentencing reports may include more detail about Biden's taxes and his failure to pay them, but may be filed under seal, Rahmani said. But the judge can order one if they want. Since the tax charges are misdemeanors, there won't automatically be pre-sentencing reports prepared by probation services, according to Neama Rahmani, the president of West Coast Trial Lawyers. But it's still the judge's discretion to give whatever sentence they think is appropriate. With a plea deal, prosecutors bind themselves to recommend a particular sentence. The place where judges get to flex their muscles is during the sentencing process. "It's gonna be pretty simple - Hunter Biden stands up and says, 'I did X, Y, and Z, and did those things constitute a violation of 26 United States Code 7203.'" The judge could impose a higher sentence "The only thing they're really gonna be looking at is if the admitted conduct matches the charged conduct," Sarah Krissoff, a defense attorney at Day Pitney LLP and former Manhattan federal prosecutor, told Insider. In the case of the gun charge, for example, the one-paragraph information says Biden unlawfully possessed a Colt Cobra revolver for 11 days in October 2018 while he was also addicted to or used a controlled substance. The only role judges have in plea agreements like this, they said, is to make sure the charges match Biden's conduct, and to make sure Biden understands his constitutional rights.īiden is pleading guilty to charges in a document called an information, which briefly describes what he did. It's extremely unlikely that the judge who'll oversee Biden's case will reject the deal, three different prosecutors-turned-defense-attorneys told Insider. Last year, federal judges rejected plea deals for one of Ahmaud Arbury's killers and a married couple who tried to sell America's nuclear secrets, each deeming the agreed-upon sentences as too light. Most plea deals skate through court without any problems, but judges do occasionally reject plea deals in high-profile cases. The plea deal, however, still must be approved by a judge. Account icon An icon in the shape of a person's head and shoulders. |
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