Question: Find the controlling buckling load (kN) for

> Why are dividend payments to non-controlling shareholders treated as an outflow of cash in the consolidated cash flow statement but not included as dividends paid in the consolidated retained earnings statement?

> Why is the amortization of the acquisition differential added back to consolidated net income to compute net cash flow from operating activities in the consolidated cash flow statement?

> Explain the meaning of the account "net assets invested in capital assets" and describe how it is used under the two methods of accounting for contributions.

> A parent company acquired a 75% interest in a subsidiary company in Year 4. The acquisition price was $1,000,000, made up of cash of $700,000 and the parent's common shares with a current market value of $300,000. Explain how this acquisition should be r

> What are some of the main differences between IFRS and ASPE for business combinations?

> When the parent company uses the cost method, an adjustment must be made to its retained earnings on consolidation in every year after the year of acquisition. Why is this entry necessary? Why is a similar entry not required when the parent utilized the

> What is the major consolidation problem associated with indirect shareholdings?

> Explain the difference in the calculation of consolidated net income attributable to shareholders of parent and consolidated retained earnings depending on whether the preferred shares of a subsidiary are cumulative or non-cumulative.

> Explain how the non-controlling interest in the net assets and net income of a subsidiary is calculated and reported when the parent owns 90% of the subsidiary's common shares and 30% of the subsidiary's cumulative preferred shares.

> Explain how an acquisition differential from an investment in preferred shares should be reflected in the consolidated financial statements.

> A company's net income for the year was $17,000. During the year, the company paid dividends on its non-cumulative preferred shares amounting to $12,000. Calculate the amount of the year's net income that "belongs to" the common shares.

> The shareholders' equity of a subsidiary company contains preferred and common shares. The parent company owns 100% of the subsidiary's common shares. Will the consolidated financial statements show non-controlling interest? Explain.

> Is the consolidated cash flow statement prepared in the same manner as the consolidated balance sheet and income statement? Explain.

> Is it possible that an organization would be required to use certain aspects of the deferral method even though it reports using the restricted fund method? Explain.

> "There should never be a gain on an intercompany sale of equipment when the selling company uses the revaluation model under lAS 16 and the equipment is sold at fair value." Is this statement true or false? Explain.

> When a company sells equipment that had previously been re measured to fair value under the revaluation model of lAS 16, it transfers the revaluation surplus from accumulated other comprehensive income directly to retained earnings. What adjustments must

> When there has been an intercompany sale of a used depreciable asset (i.e., accumulated depreciation has been recorded for this asset), it is necessary to gross up the asset and accumulated depreciation when preparing the consolidated financial statement

> If an intercompany sale of a depreciable asset has been made at a price above carrying amount, the beginning retained earnings of the seller are reduced when preparing each subsequent consolidation. Why does the amount of the adjustment change from year

> Why does an intercompany sale of a depreciable asset (such as equipment or a building) require subsequent adjustments to depreciation expense within the consolidation process?

> An intercompany gain on a depreciable asset resulting from a sale by the parent company is subsequently realized by an adjustment to the subsidiary's depreciation expense in the preparation of consolidated income statements. Should this adjustment be tak

> An intercompany inventory profit is realized when the inventory is sold outside the entity. Is this also the case with respect to an intercompany profit in a depreciable asset? Explain.

> "The realization of intercompany inventory and depreciable asset profits is really an adjustment made in the preparation of consolidated income statements to arrive at historical cost numbers." Explain.

> Explain how the matching principle supports the recognition of deferred income tax expense when a gain is recognized on the elimination of intercompany bond holdings.

> Explain how the recognition of gains on the elimination of intercompany bond holdings is consistent with the principle of recording gains only when they are realized.

> Name the two methods of accounting for contributions, and explain how the methods differ from each other.

> "Some intercompany gains (losses) are realized for consolidation purposes subsequent to their actual recording by the affiliates, while others are recorded by the affiliates subsequent to their realization for consolidation purposes." Explain and refer t

> The adjustment for the holdback of an intercompany gain in assets requires a corresponding adjustment to a consolidated deferred tax asset. The adjustment for a gain from intercompany bond holdings requires a corresponding adjustment to a consolidated de

> An interest elimination gain (loss) does not appear as a distinguishable item on a consolidated income statement. Explain.

> Four approaches could be used to allocate gains (losses) on the elimination of intercompany bond holdings in the preparation of consolidated financial statements. Outline these four approaches. Which approach is conceptually superior? Explain.

> Explain how an intercompany gain of $2,700 on the sale of a depreciable asset is held back on the consolidated income statement in the year of sale and realized on subsequent consolidated income statements. What income tax adjustments should be made in e

> "Intercompany losses recorded on the sale of assets to an affiliate within the consolidated entity should always be eliminated when consolidated financial statements are prepared." Do you agree with this statement? Explain.

> A parent company rents a sales office to its wholly owned subsidiary under an operating lease requiring rent of $2,000 a month. What adjustments to consolidated income tax expense should accompany the elimination of the parent's $24,000 rent revenue and

> Explain how the matching principle supports adjustments to income tax expense when eliminating intercompany profits from consolidated financial statements.

> "The reduction of a $1,000 intercompany gross profit from ending inventory should be accompanied by a $400 increase to deferred income taxes in consolidated assets." Do you agree? Explain.

> Explain how the revenue recognition principle supports the elimination of intercompany transactions when preparing consolidated financial statements.

> Contrast the revenue recognition and matching concepts that apply to profit-oriented organizations with those that apply to NFPOs.

> The Handbook describes revenue that is unique to NFPOs. What is this revenue called, and what characteristic does it have that makes it unique?

> The hoisting arrangement for lifting a large pipe is shown in the figure. The spreader is a steel tubular section with outer diameter 70 mm and inner diameter 57 mm. Its length is 2.6 m, and its modulus of elasticity is 200 GPa. Based upon a factor of sa

> A long slender column ABC is pinned at ends A and C and compressed by an axial force P (see figure). At the midpoint B, lateral support is provided to prevent deflection in the plane of the figure. The column is a steel wide-flange section (W 250 &Atilde

> Three pinned-end columns of the same material have the same length and the same cross- sectional area (see figure). The columns are free to buckle in any direction. The columns have cross sections as: (a) a circle, (b) a square, and (c) an equilateral tr

> Three identical, solid circular rods, each of radius r and length L, are placed together to form a compression member (see the cross section shown in the figure). Assuming pinned-end conditions, determine the critical load Pcr. (a) The rods act independe

> A rectangular column with cross-sectional dimensions b and h is pin-supported at ends A and C (see figure). At mid-height, the column is restrained in the plane of the figure but is free to deflect perpendicularly to the plane of the figure. Determine th

> A slender bar AB with pinned ends and length L is held between immovable supports (see figure). What increase ∆T in the temperature of the bar will produce buckling at the Euler load? Α ΔΤ Β L

> A horizontal beam AB has a sliding support at end A and carries a load Q at end B, as shown in the figure part a. The beam is supported at C and D by two identical pinned-end columns of length L. Each column has flexural rigidity EI. (a) Find an expressi

> A horizontal beam AB is supported at end A and carries a load Q at joint B, as shown in the figure part a. The beam is also supported at C by a pinned end column of length L. The column has flexural rigidity EI. (a) For the case of a sliding support at A

> A horizontal beam AB is pin-supported at end A and carries a load Q at joint B, as shown in the figure. The beam is also supported at C by a pinned end column of length L; the column is restrained laterally at 0.6L from the base at D. Assume the column c

> Determine the allowable axial load Pallow for a steel pipe column that is fixed at the base and free at the top (see figure) for each of the following lengths: L = 2.6 m, 2.8 m, 3.0 m, and 3.2 m. The column has an outside diameter d = 140 mm and wall thi

> Repeat Problem 9. Use two C 150 × 12.2 steel shapes and assume that E = 205 GPa and L = 6 m. Data from Problem 9: A column, pinned at top and bottom, is made up of two C6 × 13 steel shapes (see figure) that act together. (a)

> A column, pinned at top and bottom, is made up of two C6 × 13 steel shapes (see figure) that act together. (a) Find the buckling load (kips) if the gap is zero. (b) Find required separation distance d (inches) so that the buckling load is th

> A column ABC is supported at ends A and C and compressed by an axial load P (figure a). Lateral support is provided at point B but only in the plane of the figure; lateral support perpendicular to the plane of the figure is provided only at A and C. The

> A horizontal beam AB is pin-supported at end A and carries a clockwise moment M at joint B, as shown in the figure. The beam is also supported at C by a pinned-end column of length L; the column is restrained laterally at 0.6 L from the base at D. Assume

> Solve Problem 3 for a W 10 × 45 steel column having a length L = 28 ft. Data from Problem 3: Calculate the critical load Pcr for a W 8 × 35 steel column (see figure) having a length L = 24 ft and E = 30 × 106 psi

> Solve the preceding problem for a W 250 × 89 steel column having a length L = 10 m. Let E = 200 GPa. Data from Problem 3: Calculate the critical load Pcr for a W 8 × 35 steel column (see figure) having a length L = 24 ft and

> Calculate the critical load Pcr for a W 8 × 35 steel column (see figure) having a length L = 24 ft and E = 30 × 106 psi under the following conditions: (a) The column buckles by bending about its strong axis (axis 1â€

> Slender column ABC is supported at A and C and is subjected to axial load P. Lateral support is provided at mid-height B but only in the plane of the figure; lateral support perpendicular to the plane of the figure is provided only at ends A and C. The c

> Determine the allowable axial load Pallow for a steel pipe column that is fixed at the base and free at the top (see figure) for each of the following lengths: L = 6 ft, 9 ft, 12 ft, and 15 ft. The column has an outside diameter d = 6.625 in and wall thi

> An aluminum tube AB with a circular cross section has a sliding support at the base and is pinned at the top to a horizontal beam supporting a load Q = 200 kN (see figure). Determine the required thickness t of the tube if its outside diameter d is 200 m

> A rigid L-shaped frame is supported by a steel pipe column AB (see figure) and is subjected to a horizontal load F = 140 kips. If the pipe has an outside diameter d = 4 in. and a factor of safety of 2.5 is required with respect to Euler buckling, what is

> A column, fixed at the base and free at the top, is made up of two C 100 × 10.8 steel shapes (see figure) that act together. (a) Find the buckling load (kN) if the gap is zero. (b) Find the required separation distance d (mm) so that the buc

> Find the controlling buckling load (kips) for the steel column shown in the figure. The column is fixed at the base and free at the top and is made up of two C6 × 10.5 shapes that act together. Assume that E = 30,000 ksi and L = 14 ft.

> A fixed-pinned column is a W310 × 21 steel shape and is designed to carry an axial load of 125 kN. Determine the maximum permissible height L of the column if a factor of safety n = 2.5 is required with respect to the buckling of the column.

> Determine the critical load Pcr and the equation of the buckled shape for an ideal column with ends fixed against rotation (see figure) by solving the differential equation of the deflection curve. B A

> The roof beams of a warehouse are supported by pipe columns (see figure) having an outer diameter d2 = 100 mm and inner diameter d1 = 90 mm. The columns have a length L = 4.0 m, modulus E = 210 GPa, and fixed supports at the base. Calculate the critical

> The horizontal beam ABC shown in the figure is supported by columns BD and CE. The beam is prevented from moving horizontally by the pin support at end A. Each column is pinned at its upper end to the beam, but at the lower ends, support D is a sliding s

> A vertical post AB is embedded in a concrete foundation and held at the top by two cables (see figure). The post is a hollow steel tube with modulus of elasticity 200 GPa, outer diameter of 40 mm, and thickness of 5 mm. The cables are tightened equally b

> The upper end of a W 8 × 21 wide-flange steel column (E = 30 × 103 ksi) is supported laterally between two pipes (see figure). The pipes are not attached to the column, and friction between the pipes and the column is unreliable

> Determine the allowable axial load Pallow for a steel pipe column with pinned ends having an outside diameter of 220 mm and wall thickness of 12 mm for each of the following lengths: L = 2.5 m, 5 m, 7.5 m, and 10 m. (Assume E = 200 GPa and σY = 250 MPa)

> Solve the preceding problem for a W250 × 89 shape with length L = 7.5 m and E = 200 GPa. Data from Problem 5: A wide-flange steel column (E = 30 × 106 psi) of W12 × 87 shape (see figure) has a length L = 28 ft. I

> A wide-flange steel column (E = 30 × 106 psi) of W12 × 87 shape (see figure) has a length L = 28 ft. It is supported only at the ends and may buckle in any direction. Calculate the allowable load allow P based upon the critical

> Solve the preceding problem for a steel pipe column (E = 210GPa) with length L = 1.2 m, inner diameter d1 = 36 mm, and outer diameter d2 = 40 mm. Data from Problem 3: An aluminum pipe column (E = 10,400ksi) with a length L = 10.0 ft has inside and out

> An aluminum pipe column (E = 10,400ksi) with a length L = 10.0 ft has inside and outside diameters d1 = 5.0 in. and d2 = 6.0 in., respectively (see figure). The column is supported only at the ends and may buckle in any direction. Calculate the critical

> A cantilever aluminum column has a square tube cross section with an outer dimension of 150 mm. The column has a length L = 4 m and is designed to support an axial load of 45 kN. Find the minimum required thickness of the section if the factor of safety

> A frame ABCD is constructed of steel wide-flange members (W8 × 21; E = 30 × 106 psi) and subjected to triangularly distributed loads of maximum intensity qo acting along the vertical members (see figure). The distance between su

> A steel post AB with a hollow circular cross section is fixed at the base and free at the top (see figure). The inner and outer diameters are d1 = 96 mm and d2 = 110 mm, respectively, and the length is L = 4.0 m. A cable CBD passes through a fitting that

> Solve the preceding problem for an aluminum column with b = 6.0 in., t = 0.5 in., P = 30 kips, and E = 10.6 × 103 ksi. The deflection at the top is limited to 2.0 in. Data from Problem 12: An aluminum box column with a square cross sectio

> An aluminum box column with a square cross section is fixed at the base and free at the top (see figure). The outside dimension b of each side is 100 mm and the thickness t of the wall is 8 mm. The resultant of the compressive loads acting on the top of

> The column shown in the figure is fixed at the base and free at the upper end. A compressive load P acts at the top of the column with an eccentricity e from the axis of the column. Beginning with the differential equation of the deflection curve, derive

> Determine the allowable axial load Pallow for a steel pipe column with pinned ends having an outside diameter of 4.5 in. and wall thickness of 0.237 in. for each of the following lengths: L = 6 ft, 12 ft, 18 ft, and 24 ft. (Assume E = 29,000 ksi and σY =

> Solve the preceding problem (W250 × 44.8) if the resultant force P equals 110 kN and E = 200 GPa. Data from Problem 9: A wide-flange member (W10 × 30) is compressed by axial loads that have a resultant P = 20 kips acting at t

> A wide-flange member (W10 × 30) is compressed by axial loads that have a resultant P = 20 kips acting at the point shown in the figure. The material is steel with modulus of elasticity E = 29,000 ksi. Assuming pinned-end conditions, determin

> A wide-flange member (W 200 × 22.5) is compressed by axial loads that have a resultant P acting at the point shown in the figure. The member has modulus of elasticity E = 200 GPa and pinned conditions at the ends. Lateral supports prevent an

> Solve the preceding problem for a column with e = 0.20 in., L = 12 ft, I = 21.7 in4, and E = 30 × 106 psi. Data from Problem 6: Plot the load-deflection diagram for a pinned-end column with eccentric axial loads (see figure) if the eccent

> Plot the load-deflection diagram for a pinned-end column with eccentric axial loads (see figure) if the eccentricity e of the load is 5 mm and the column has a length L = 3.6 m, moment of inertia I = 9.0 × 106 mm4, and modulus of elasticity

> Determine the bending moment M in the pinned-end column with eccentric axial loads shown in the figure. Then plot the bending-moment diagram for an axial load P = 0.3 Pcr. Note: Express the moment as a function of the distance x from the end of the colum

> A brass bar of a length L = 0.4 m is loaded at end B by force P = 10 kN with an eccentricity e = 6 mm. The bar has a rectangular cross section with an h/b ratio of 1.5. Find the dimensions of the bar if the deflection at the end is limited to 4 mm. Assum

> A simply supported slender column is subjected to axial load P = 175 kips applied at distance e = 0.5 in. from joints A and B (see figure). The column has a circular cross section with an outer diameter of 10 in. and wall thickness of 0.5 in. Calculate t

> A steel bar having a square cross section (50mm × 50mm) and length L = 2.0 m is compressed by axial loads that have a resultant P = 60 kN acting at the midpoint of one side of the cross section (see figure). Assuming that the modulus of elas

> A wide-flange column with a bracket is fixed at the base and free at the top (see figure). The column supports a load P1 = 340 kN acting at the centroid and a load P2 = 110 kN acting on the bracket at a distance s = 250 mm from the load P1. The column is

> Select a steel wide-flange column of a nominal depth of 360 mm (W 360 shape) to support an axial load P = 1100 kN (see figure). The column has pinned ends and length L = 6 m. Assume E = 200 GPa and σY = 340 MPa. A L A Section A-A H

> A W14 × 53 wide-flange column of a length L = 15 ft is fixed at the base and free at the top (see figure). The column supports a centrally applied load P1 = 120 kips and a load P2 = 40 kips supported on a bracket. The distance from the centr

> The wide-flange, pinned-end column shown in the figure carries two loads: a force P1 = 450 kN acting at the centroid and a force P2 = 270 kN acting at a distance s = 100 mm from the centroid. The column is a W250 × 67 shape with L = 4.2 m, E

> A pinned-end column with a length L = 18 ft is constructed from a W12 × 87 wide-flange shape (see figure). The column is subjected to a centrally applied load P1 = 180 kips and an eccentrically applied load P = 752 kips. The load P2 acts at

> A W310 × 74 wide-flange steel column with length L = 3.8 m is fixed at the base and free at the top (see figure). The load P acting on the column is intended to be centrally applied, but because of unavoidable discrepancies in construction,

> A steel column (E = 3 0 × 103 ksi) that is fixed at the base and free at the top is constructed of a W8 × 35 wide-flange member (see figure). The column is 9.0 ft long. The force P acting at the top of the column has an eccentri

> A W410 × 85 steel column is compressed by a force P = 340 kN acting with an eccentricity e = 38 mm, as shown in the figure. The column has pinned ends and a length L. Also, the steel has a modulus of elasticity E = 200 GPa and yield stress &

> A steel column (E = 30 × 103 ksi) with pinned ends is constructed of a W10 × 60 wide flange shape (see figure). The column is 24 ft long. The resultant of the axial loads acting on the column is a force P acting with an eccentri

> A steel W310 × 52 column is pin-supported at the ends and has a length L = 4 m. The column supports two eccentrically applied loads P1 = 750 kN and P2 = 500 kN (see figure). Bending occurs about axis 1–1 of the cross sectio

> A steel W12 × 35 column is pin-supported at the ends. The column carries an axial load P = 150 kips with eccentricity e = 3 in. (see figure). Find the length of the column if the maximum stress is restricted to the proportional limit Ï&

> A circular aluminum tube with pinned ends supports a load P = 18 kN acting at a distance e = 50 mm from the center (see figure). The length of the tube is 3.5 m, and its modulus of elasticity is 73 GPa. If the maximum permissible stress in the tube is 20

> Select a steel wide-flange column of a nominal depth of 12 in. (W 12 shape) to support an axial load P = 175 kips (see figure). The column has pinned ends and length L = 35 ft. Assume E = 29,000 ksi and σY = 36 ksi. A L A Section A-A H