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What is the concept of return to scale?

Returns to scale refers to the rate by which output changes if all inputs are changed by the same factor. Under increasing returns to scale, the change in...

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Knowledge Base

Latest insights and tutorials from the The Global Insight team.

What accounts do not appear on a balance sheet?

Off-balance sheet (OBS) assets are assets that don’t appear on the balance sheet. OBS assets can be used to shelter financial statements from asset owners...

Can I get free tax advice?

UNSW Tax Clinic provides free, independent and confidential tax advice and support. Our tax advice and representation services are often in high demand, s...

How do you account for revenue in accounting?

The accrual journal entry to record the sale involves a debit to the accounts receivable account and a credit to sales revenue; if the sale is for cash, d...

How does technology affect Labour productivity?

Shifts to energy-efficient technology may increase workers’ productivity, such as the move from standard fluorescent lighting to LED lighting in factories...

How do you calculate sales forecast?

The formula is: sales forecast = estimated amount of customers x average value of customer purchases. What are the four steps to preparing a sales forecas...

How do I record employer payroll taxes?

Create a journal entry to record the total payroll: Debit the salary expense account for the total amount of the payroll. Credit the tax payable accounts ...

Do PPP employees have to be full time?

When companies apply for PPP loan forgiveness, lenders and the SBA will require information regarding the number of full-time equivalent (FTE) employees d...

What is an inherently government function?

The term “inherently governmental function” means a function that is so intimately related to the public interest as to require performance by Federal Gov...

What are quantitative analysis questions?

Quantitative research questions are generally used to set the scene for an entire study or industry report. For quantitative business research it is imper...