The size of the world market for rooftop solar photovoltaics was estimated at USD 99.5 billion in 2021 and is projected to increase to USD 398.3 billion by 2030.
The term "market size" refers to the greatest volume of sales or clients your company can handle, frequently calculated over the course of a year. Before introducing a new product line or line of company, it's useful to evaluate the prospective market size because that can help you decide whether it's a reasonable investment of your time and money.
Market share is a related idea that describes the entire portion of the market that a company possesses as sales or customers.
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a company's year-end data shows the following amounts. current assets $65,000 current liabilities $25,000 net income $7,500 net sales $125,000 total assets $150,000 based on this information, what is the company's current ratio? 2.6 1.9 2.3 6.0
The current ratio of the company is 2.6
A liquidity ratio called the current ratio assesses a company's capacity to settle short-term debts or those that are due within a year. It explains to investors and analysts how a business can use its present assets to the fullest extent possible to pay down its current liabilities and other payables.
In general, an acceptable current ratio is one that is comparable to the industry average or slightly higher.
Current assets = $65000
Current liabilities = $25000
Net income = $7500
Net sales = $125000
Total assets = $150000
Computing the current ratio we get:
Current ratio = current assets/current liabilities
= 65000/25000 = 2.6
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atlantis fisheries issues zero coupon bonds on the market at a price of $513 per bond. these are callable in 5 years at a call price of $570. using semiannual compounding, what is the yield to call for these bonds?
The yield to call for these bonds 1.7%
What is the yield?The term "yield" describes the profits produced and realized on an investment over a specific time frame. It is shown as a percentage based on the amount invested, the security's current market value, or its face value.
Dividends per share divided by stock price by 100 is the stock yield.
(Coupon / Bond Price) times 100 equals the bond yield.
Real estate yield is calculated by multiplying the net rental income by 100.
The market at a price of $513 per bond. these are callable in 5 years at a call price of $570
YTM = [($570/$513)1/10 - 1] × 2 = 1.7%
The yield to call for these bonds 1.7%
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service staff poka-yokes usually focus on preparing the customer for the encounter, understanding and anticipating their role in the service transaction, and selecting the correct service or transaction.
The service staff poka-yokes DOES NOT focus on preparing the customer for the encounter, understanding and anticipating their role in the service transation, and selecting the correct service or transaction.
Poka-yokes is a Japanese ideology and techniques that used to avoid simple human error in the workplace. This concet also known as mistake-proofing system.
In the service industry, poka-yokes is used in the process of designing the service blueprint. The service blueprint will provide the guidance about how service staff should act and it usually including what should be asked or told to the customer.
The poka-yokes system is also implemented by using the checklist and repeated question-answer set. This system is used to ensure that the service staff have all the information needed to proceed with the next service procedures.
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suppose that second republic bank currently has $100,000 in demand deposits and $65,000 in outstanding loans. the federal reserve has set the reserve requirement at 10%.
$30,000
$20,000
$10,000
Reserves are the total portion of a bank's deposit that isn't used to fund loans.
Reserves are equivalent to deposits minus outstanding loans.
$100,000 - $70,000 = $30,000
The central bank decides how much money banks must hold in deposits as reserves.
Deposits times the necessary reserves equal required reserves.
0.2 x $100,000 = $20,000
Excess reserves are the difference between reserves and the minimum required reserves.
$30,000 - $20,000 = $10,000
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amos is a new licensee who has just earned his first commission check. what should he do with it?
Amos should deposit his first commission check into a business account separate from his personal account.
To manage its finances, a business requires a system. The uninvested cash, money owed to the company, money owing to creditors, and payroll payments to employees are all tracked using business accounts. it is different from personal account. Different businesses will demand different number of accounts; however all firms need business accounts. A bank account designated solely for business transactions, as opposed to personal funds, is known as a business account. It can be set up in the company's name, enabling payments will be made and received under the original company. Similar to how personal accounts work, so do business accounts.
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you are set to receive an annual payment of $12,200 per year for the next 18 years. assume the interest rate is 7.1 percent. how much more are the payments worth if they are received at the beginning of the year rather than the end of the year?
The difference in value is worth an additional $8,650.65 in cash.
1) The end of each year is when payments are made.
To calculate the present value of the payments we will be receiving at the end of each year, we will use the annuity formula in this case.
Annual Cash flow (P) = $12,200
Interest Rate (r) = 7.1%
The number of Payments (n) = 18
Annuity PV Factor (End of Year) = { P [ 1 - ( 1 + r )-n ]} / r
Annuity = 12200* [ 1 - (1 + 7.1%)¹⁸] / 7.1%
Annuity = $8650.64568 / 0.071
Therefore, the Annuity PV factor = 121840.08
2) At the beginning of the year, payments are due.
We will apply the annuity formula, as in the case above, to determine the present value of the payments we begin receiving each year. Due to the fact that the first payment is being made at today's price, its value will remain constant.
Annuity PV Due (Beginning) = {P + P [ 1 - ( 1 + r )^-(n-1) ]} / r
Annuity = 12200 + 12200 * {1 - [1 / (1 + 7.1%)^(18-1)]} / (7.1%)
Therefore, Annuity PV Due = $130490.7257
Difference = 130490.73 - 121840.08
Therefore, the difference between the payments received = $8650.65
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which of these is not an example of direct censorship group of answer choices licensing and registration pre-publication review government monopolization self-censorship all of the answers listed are examples of direct censorship
Self-censorship is not an example of direct censorship. Censorship can be defined as an attempt by the government or regulatory agency of the government.
A government is the gadget or organization of people governing an organized community, typically a kingdom. Inside the case of its vast associative definition, government commonly consists of legislature, govt, and judiciary. Government is a way by means of which organizational guidelines are enforced, in addition to a mechanism for figuring out policy. In many nations, the authorities has a type of charter, a statement of its governing concepts and philosophy. Whilst all types of corporations have governance, the time period government is frequently used more in particular to consult the approximately 2 hundred independent country wide governments and subsidiary agencies.
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How does a tax deduction work?
Your taxable income is decreased by a tax deduction, which decreases your overall tax burden.
Define the working of tax deduction?You have two options when claiming tax deductions on your tax return: itemize your deductions or take the standard deduction. You must select one!
A standard deduction is the simple choice since it's like an automatic tax break; the IRS sets the amount each year. The taxable income is effectively lowered by a predetermined amount should you select to take the normal deduction, depending on whether you file as a single person, a married couple filing jointly, or a married couple filing separately. You will pay less in taxes as a result of this. There's no need to sift through bank statements or receipts to identify your deductions.It takes extra time to itemize your deductions because you have to list each one separately.
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a country reports that its inflation rate and unemployment rate have both increased. these changes could be the result of
When both inflation and unemployment rise, the inflation-unemployment cycle enters the Phillips phase.
What Happens When Inflation and Unemployment Are Positively Correlated?The decline in a currency's purchasing power over time is referred to as inflation. As a result, one unit of money has less purchasing power than it had before economic inflationary forces emerged. When there is a greater demand for labor than there are available positions, economists refer to this scenario as unemployment.When a central bank seeks to encourage growth by regulating the money supply, monetary policy is implemented. To encourage growth, interest rates are lowered and more money is printed and poured into the economy. When central banks try to stifle growth, rates rise.Tax and expenditure policies are referred to as a nation's fiscal policy. The promotion of economic growth occurs when governments relax their fiscal restrictions. When the reins are pulled tighter, growth is slowed.To Learn more About unemployment cycle refer to:
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a 7.5 percent coupon bond with nine yars left to maturity is priced to offer a 10.4 percent yield to maturity. you believe that in one year, the yield to maturity will be 8 percent. what is the change in price the bond will experience in dollars
$122.47 is the change in bond price will experience in dollars at 8 percent yield to maturity and 7.5 percent coupon bond.
to calculate duration of the bond using formula:
Duration = [(1+YTM/2) /YTM] - [(1+YTM/2) + M(C-YTM)]/YTM + C[(1+YTM/2)2M - 1]
annual coupon rate, C = 7.5%
yield to maturity ,YTM = 10.4%
bond maturity ,M = 9 years
Duration = [(1+0.104/2)/0.104] - [(1+0.104/2) + 9(0.075-0.104)]/0.104 + 0.075[(1+0.104/2)2 × 9 - 1]
Duration = 10.12 - (0.791)/0.104 + 0.075(2.49 - 1)
= 10.12 - (0.791)/0.104 + 0.112
= 10.12 - (0.791)/0.216
= 10.12 - 3.66
= 6.46 Years
percentage change in bond price = duration change × change in YTM
Modified duration = duration/(1+YTM/2)
= 6.46/(1+0.104/2)
= 6.46/1.052
= 6.14
% change in bond price = 6.14× (0.104 - 0.08)
= 0.147 or 14.7%
Bond price will increase by 14.7%
N= maturity = 9×2 = 18;
I/Y = YTM = 10.4%/2 = 5.2%;
FV = par value = 1,000;
PMT = coupon = 1,000 × 7.5%/2 = 37.5
PV = current price = 833.12
Change in price in dollars = $833.12 × 14.7%
= $122.47
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the money supply grows by 1%. real gdp grows by 3%. velocity is stable. according to the quantity theory of money, which group is most likely to benefit from this outcome?
The quantitative theory of cash states that nominal value equals the product of 2 variables: the rate of cash and, therefore, the stock of cash provide.
The previous describes what proportion of cash changes hand to facilitate transactions, and therefore the latter describes the quantity of cash on the market within the market. Inflation is caused once the money in an economy grows quicker than the economy's ability to provide merchandise and services.
The quantity theory of cash generally referred to as "The Fisherian Theory," merely states that an amendment in value will be associated with an amendment within the funds. In easy terms, it states that the amount of cash on the market (money supply) within the economy and, therefore, the value levels have similar growth rates by the end of the day.
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in terms of the investment demand curve, an increase in demand is represented by a(n) ______ shift and a decrease in demand is represented by a(n) ______ shift.
In terms of the investment demand curve, an increase in demand is represented by a rightward shift, and a decrease in demand is represented by a leftward shift.
A boom inside the level of manufacturing is in all likelihood to enhance the call for capital and as a consequence cause greater funding. Consequently, growth in GDP is likely to shift the funding demand curve to the proper.
An expected destiny growth in demand for his or her product will lead to large income and consequently ends in an immediate boom in investment call. An increase in expected future earnings shifts the investment curve to the proper; a decrease shifts the curve to the left.
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Suppose a decrease in the supply of wheat results in an increase in revenue. This indicates that?.
A decrease in the supply of wheat resulting in an increase in revenue indicates that B) the resulting increase in price is proportionately greater than decrease in quantity sold.
As the supply of wheat will be decreased, this means that its price in the market will increase due to the short supply but increased demand. As wheat is a product that is required majorly by people, hence its prices will most likely go rocket high.
Due to this reason, a decrease in the supply of wheat in the market can result in higher revenue. Higher amounts of wheat might not be sold at such high values and hence do not generate such high revenue.
Although a part of your question is missing, you might be referring to this question:
Suppose a decrease in the supply of wheat results in an increase in revenue. This indicates that?
A) the decrease in quantity sold is proportionately larger than the resulting change in price.
B) the resulting increase in price is proportionately greater than decrease in quantity sold.
C) the demand curve for wheat must be vertical.
D) the supply curve for wheat must be vertical.
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6.the seller of product a has no idle capacity and can sell all it can produce at $20 per unit. outlay cost is $4. what is the opportunity cost, assuming the seller sells internally
The seller of product a has no idle capacity and can sell all it can produce at $20 per unit. $ 16 will be the opportunity cost.
Calculating the problem:
a seller an produce= $ 20 per unit
outlay cost = $ 4
opportunity cost = produce unit - outlay cost
= $20 - $ 4
= $ 16
Hence, the opportunity cost is $ 16
Why is meant by opportunity cost?
Opportunity cost is the value of what you lose when choosing between two or further options. Every choice has trade- offs, and opportunity cost is the implicit benefits you will miss out on by choosing one direction over another.
What's opportunity cost benefits?Opportunity cost represents the benefits abjured by choosing one option over another. Feting opportunity costs can help you make better opinions in all aspects of your life. It can be delicate to identify occasion costs when the benefits of the indispensable choice are not fluently quantifiable.
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fully vested incentive stock options exercisable at $50 per share to obtain 24,000 shares of common stock were outstanding during a period when the average market price of the common stock was $60 and the ending market price was $60.
fully vested incentive stock options exercisable at $50 per share to obtain 24,000 shares is equal 4000 shares.
Given:
Exercisable price per share = $50
Number of shares of common stocks to be obtained = 24,000
Average market price of the common share = $60
Ending market price per share = $60
Total Amount for the shares = Number of shares × Price per share
or
Total Amount for the shares = 24,000 × $50 = $1,200,000
Thus,
number of shares purchased = 1200000/60
or
The number of shares purchased = 20000
Hence,
Increased weighted-average number of shares
= Shares to be obtained - Actual number of shares purchased
or
= 24000 - 20000 = 4000 shares
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which of the following statements accurately compares marketing to final consumers with marketing to organizational customers?
A) As compared to B2B buyers, consumers are more likely to utilize purchasing specifications
B) Firms may choose to serve either organizational buyers or final consumers. but not both
C) As compared to those made by consumers, purchasing decisions by organizational buyers are usually more economic and less emotional
D) Business-to-business marketing includes marketing to final consumers
E) Marketing to organizations is just like marketing to final consumers
The correct statement that accurately compares marketing to final consumers with marketing to organizational customers is:
c. As compared to those made by consumers, purchasing decisions by organizational buyers are usually more economic and less emotional.
Retailers, manufacturers, distributors, and institutions are some examples of organizational purchasers. They are crucial in boosting demand across the supply chain. However, compared to regular consumers, organizational buyers, who are in charge of making purchasing decisions for their organizations, tend to be a little more intelligent.
Corporate purchasing. Organizational purchasing largely on this. It is the procedure used by formal organizations to determine the criteria for making a purchase of goods or services by locating, evaluating, and choosing the best substitute for the market's many brands and providers.
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The superego includes the ______, which prevents us from behaving in a morally improper way by making us feel guilty if we do wrong.
The superego includes the conscience, which prevents us from behaving in a morally improper way by making us feel guilty if we do wrong.
A moral sense is a cognitive procedure that elicits emotion and rational institutions based on a character's moral philosophy or fee system. moral sense stands in evaluation to elicited emotion or thought because of institutions based totally on the spot sensory perceptions and reflexive responses, as in sympathetic significant apprehensive gadget responses.
In common phrases, the judgment of right and wrong is often defined as leading to feelings of regret when a person commits an act that conflicts with their ethical values. The extent to which judgment of right and wrong informs ethical judgment before an action and whether or not such ethical judgments are or must be based totally on purpose has occasioned debate via a good deal of cutting-edge records between theories of basics in the ethic of human lifestyles in juxtaposition to the theories of romanticism and other reactionary movements after the quilt of the middle a while.
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suppose consumer preference for beef starts to rise while the cost of raising beef continues to rise. in the market for beef, this would be represented by the equilibrium price and the equilibrium quantity .
Suppose consumer preference for beef starts to rise while the cost of raising beef continues to rise. In the market for beef, this would be represented by the equilibrium price increasing and the equilibrium quantity increasing or decreasing.
An equilibrium price is a stability of demand and deliver factors. there's an inclination for charges to go back to this equilibrium unless a few traits of demand or deliver alternate. adjustments within the equilibrium price arise while both call for or deliver, or each, shift or move.
In economics, economic equilibrium is a scenario wherein financial forces along with supply and call for are balanced and in the absence of external affects the values of economic variables will now not exchange.
The equality of quantity demanded and quantity provided is a trademark of the installed of the equilibrium. while we draw the demand and supply curves on a single diagram, the factor of intersection of those two curves is the factor of equilibrium.
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During a recession, unemployment compensation payments increase without the need for any government action. This increase is an example of.
This increase is an example of automatic fiscal policy.
Automatic stabilizers are a sort of fiscal policy intended to counteract changes in a country's economic activity through the course of their regular operation without additional or timely approval by the government or policymakers.
The most well-known automatic stabilizers include gradually graduated corporate and individual income taxes, as well as transfer programs like welfare and unemployment insurance. Because they act to smooth economic cycles and are automatically initiated without further government intervention, automatic stabilizers are so named. Although they may also be used to "cool off" an expanding economy or fight inflation, automatic stabilizers are primarily intended to counter negative economic shocks or recessions.
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The right to receive a proportionate share of any assets remaining after the corporation goes out of business, sells its assets, and pays off its liabilities is the right of.
The right to receive a proportionate share of any assets remaining after the corporation goes out of business, sells its assets, and pays off its liabilities is the right of liquidation.
What is Right of Liquidation?In contract talks for mergers and acquisitions, liquidation rights, sometimes referred to as liquidation preferences, are a crucial component. In the event that a business decides to sell or liquidate all of its assets, they decide who is compensated and when. The key warning signs that a company may be on the verge of going out of business are: a lack of understanding of business procedures; a lack of resources to cover expenditures; excessive spending to attract customers; failure of customers to pay debts; and intense competition. Making ensuring that all of the company's affairs have been resolved and all of its assets have been realised is the goal of liquidation. After completing this, the liquidator will request that the company be dissolved, which means it will be removed from the Companies House registry.
Hence, The right to receive a proportionate share of any assets remaining after the corporation goes out of business, sells its assets, and pays off its liabilities is the right of liquidation.
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What is the difference between having a co-signer and becoming an authorized user?.
A co-signer cannot make purchases, although an authorized user can. If the principal cardholder doesn't pay off the balance or debt, the co-signer does.
What is co-signer ?When a borrower does not repay a loan as agreed, a co-signer agrees to be held accountable for the debt. If you want to buy a big item, like a car, but you can't get a loan on your own, you might consider getting a co-signer. Along with the primary borrower, a co-signer is fully responsible for debt payments. A family member will frequently co-sign a loan.
What are the benefits of a co-signer and how does co-singer works ?Obtain a lowered security deposit while leasing an apartment, Get a car loan with a lower rate of interest and monthly cost, reduce the interest rate on your mortgage, Obtain a student loan from a private lender with a reduced interest rate. Together with the principal borrower, the co-singer works through and assumes full responsibility for loan repayment. A family member will frequently co-sign a loan. If the borrower defaults, the co-signer may be required to pay any missing payments as well as the entire loan balance.
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How is a capital asset's tax basis calculated?
a. The tax basis includes costs incurred in preparing the asset for initial use.
b. The tax basis includes costs to substantially improve the asset.
c. The tax basis includes the original cost (or other basis) in the asset.
The tax basis covers the costs of considerably improving the asset. The initial cost (or other basis) in the asset is included in the tax basis. The tax basis comprises costs incurred in preparing the asset for initial use.
A tax is a mandatory financial charge or other type of levy imposed on a taxpayer by a governmental organization to fund government spending and various public expenditures, and tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers pay the right amount of tax at the right time and receive the correct tax allowances and tax reliefs. The first known taxes took place in Ancient Egypt between 3000 and 2800 BC. Failure to pay on time, as well as tax avoidance or resistance, is illegal and penalized by law. Taxes can be either direct or indirect, and they can be paid in cash or in labor equivalents.
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Cnn projected __ competitive seats in the house and __ competitive seats in the senate.
CNN’s Election Center uses pre-election race ratings for all 435 House seats by Inside Elections with Nathan L. Gonzales. Every two years, all 435 House seats are on the ballot. Heading into the election, Democrats controlled 220 out of 435 US House seats, while Republicans controlled 212 Seats, with three vacancies.
To control the US House of Representatives, a party must hold at least 218 seats out of 435 when all seats are filled. Based on race ratings by Inside Elections, Republicans were favored to win 216 Seats this November, while Democrats were favored to win 199 Seats . 20 Seats were rated as toss-ups.
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the long-run average cost curve defines the minimum average cost of producing alternative levels of output, allowing for optimal selection of multiple choice fixed factors of production. only one factor of production. all factors of production. sunk cost factors of production.
The long-run average cost curve defines the minimum average cost of producing alternative levels of output, allowing for optimal selection of all factors of production.
Long run cost is the minimal cost of producing any given level of output when all individual factors are variable. The long run cost curve helps us understand the functional relationship between out and the long run cost of all factors of production.Factors of production are the resources people use to produce goods and services; they are the building blocks of the economy. Economists divide the factors of production into four categories: land, labor, capital, and entrepreneurship.
Factors of production are resources that are the building blocks of the economy; they are what people use to produce goods and services. Economists divide the factors of production into four categories: land, labor, capital, and entrepreneurship.Thus, option (c)all factors of production is correct.
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a corporate bond's yield to maturity: multiple select question. is usually not the same as a bond's coupon rate. changes over time. remains fixed over the life of the bond. is always equal to a bond's coupon rate. need help? review these concept resources
The yield to maturity of a bond purchased at par, or face value, is equal to its coupon rate.
What is Coupon Rate?The amount of income investors might anticipate receiving while holding the bond is known as the coupon rate or yield. Although bonds can be issued with variable rates, coupon rates are fixed at the time the government or business issues the bond. These variable rate instruments frequently have LIBOR or another widely available yield as a tying factor.The annual amount of interest that will be paid based on the face value or par value of the asset is known as the coupon rate. Some bonds may be set up to pay interest on a recurring basis. Additionally, the dates on which dividends are paid are particular (i.e. holders on the date of record).To Learn more About coupon rate refer to:
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a company hires one of its board members, a cpa, to issue accounting reports for the company. assuming any required disclosures are made, which of the following reports may the cpa issue without violating independence rules? group of answer choices compilations. reviews. audits. agreed-upon procedures.
State regulators only permit CPAs to provide these services because of the reliance on third parties.
What is the role of oversight in financial reporting?
A position in which a person can or does exercise influence over the contents of the financial statements or anyone who prepares them is referred to as a "financial reporting oversight role," such as when the person is a member of the board of directors or another management or governing body or chief executive.
Is an independent CPA required for a compilation?
To carry out audits or review engagements, CPAs must be independent.No exceptions apply.For advice on independence concerns, consult the AICPA Code of Professional Conduct.Section 1.200 outlines the rules governing independence.
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the effective interest rate method of amortizing a bond discount or premium is the preferred method by generally accepted accounting principles. true or False
True. This is because it results in a constant periodic rate of interest on the carrying value of the bond, which is more representative of the true economic cost of borrowing.
The Effective Interest Rate Method of Amortizing a Bond Discount or PremiumThe effective interest rate method of amortizing a bond discount or premium is generally accepted as the preferred accounting method because it results in a constant periodic rate of interest on the carrying value of the bond. This method is more representative of the true economic cost of borrowing, as it results in interest payments that are more consistent with the actual cost of borrowing funds.
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amazon generates sales of a million copies of books by selling 10 copies each of 100,000 different books targeted at various niche markets rather than trying to sell one million copies of a single bestselling book. this is an example of:
This is an example of long-tail marketing.
Long tail marketing is a strategy for selling small quantities of specialty goods and services in addition to huge quantities of well-liked goods. According to the assumption, the cumulative profit from sales of low-demand products will be comparable to that of popular ones.
The long-tail marketing technique enables a company to increase the variety of its customers. No long tail, by definition, consists of just one consumer group; rather, it will represent a large number of various consumer segments, and the longer the tail, the more diverse the customer base.
For instance, a business may employ the well-liked keyword phrase "running shoes" while also focusing on the more specific long tail keyword phrase "best trail running shoes." From there, a marketing plan is developed around the keywords to raise your position in search engine results and boost website traffic.
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suppose we deposit $1195 in a savings account earning 3.1% per year, compounded annually. calculate the value of the account at the end of year 29.
The initial loan amount, or principal, is multiplied by the annual interest rate raised to the number of compound periods minus one to get compound interest.
After this, you will have the entire loan amount, including the compound interest.
How is the annual compounded amount calculated?
On the off chance that the given chief is accumulated every year, the sum after the time span at percent pace of revenue, r, is given as: A and C.I. would be as follows: P(1 + r/100)t - P.
Interest that is calculated based on the initial principal as well as all of the interest that has accumulated over previous periods is referred to as compound interest.The power of compound interest is the process of producing "interest on interest."Any frequency schedule, from continuous to daily to annual, can be used to compound interest.
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the practice of product counterfeiting has spread to high-technology products and services from the traditionally counterfeited products: high-visibility, strong-brand-name consumer goods.
The practice of product counterfeiting has spread to high-technology products and services from the traditionally counterfeited products: high-visibility, strong-brand-name consumer goods.
This statement is True.
Consumer goods are products that the average consumer purchases for consumption. Consumer goods, also called final goods, are the end result of production and manufacturing. Clothing, groceries, and dishwashers are examples of common consumer goods.
Consumer goods are products purchased for personal use. Producer goods are those that firms use to produce more of their goods. Examples of industrial goods include factories, warehouses, and office buildings.
Someone who pays a barber to cut and style their hair. A company that purchases printers for their company. The customer is the company that purchased the printer, and the consumer is the employee who uses the printer. The company does not intend to resell the printers.
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