C (P1,068 44 + P45)3. True* 20. A2. A (P1.3M X 30%) Lending+P20K Car+ P10K Furniture)5. True 13. D (P1.5M Total NI x 30%)2. True years)8. (+91) 7821-821-253(+91) 9358-900-497, 15-16, Subhas Nagar Shopping Center, Shastri Nagar, Jaipur. A 7. A (P1.6M RCIT-P180K Dividend-80K MCIT] x payment of Previous MCIT of PY-P120K Excess 10% Quarter) CWT of PY-P220K CWT of 13. True 9. False (three years) 9. If the cost or carrying amount of the asset being leased is different from its fair value at inception, then the difference is recognized as a profit and the lease is called a sales-type lease. True1. While the first Exposure Draft envisioned including rent judged "more likely than not" to be paid (contingent rents and options to renew) in addition to minimum required rent payments, subsequent decisions by the boards reversed these plans, making the proposed accounting for lessees similar to that of existing capital leases. False4. D (The excess is payment 10. Real Excellence commit itself in TAXATIONensuring that your students get the most SOLUTIONaccurate, relevant and updated MANUALinformation in the field. C Gain of P12, 500.) B treatment. Donation of a property in trust designated by the donor as irrevocable DC12. 40% were from foreign tourists.7. True 15. C (P400K +P200K-P800K)3. Follow the LLB Books & Study Material PDF for all 3 Years Semesters(I to VI) while preparing. C (P1M X 60% X 10%)Multiple Choices Problems 3 11. A (P500K-P200K) x 10% for3. B (P600K + P20K O. gain P200K expense P40K O. loss +10K Net Capital gain); Net capital gain = 80K x 50% + 45K - 90K x 50% - 30K.)7. This most commonly applies when a manufacturer is using leasing as a method of selling its product. 475929704-Income-Tax-2019-Banggawan-SolMan-pdf. B (P100K NI x 30%) 60% x 30% tax rate.)8. Introduction Important concepts to emphasize: a. False10. P 100,000 P 100,000Exercise Drill No. RC* RC*21. False (25%) amount of expense)2. True4. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL ---Tax due of P1.98M per tax table P 484,000Less: Tax credits P 130,000 238,000 WH tax on compensation 14,000 P 246,000 CWT on gross income 94,000 Estimated quarterly tax paymentsTax still due13. False (fixed by law as 106. D1. True2. The accounting profession recognizes leases as either an operating lease or a capital lease (finance lease). CMultiple Choices Problems 4-2: Tax schemes and accounting methodsPlease pattern your solution to the book illustration. False (15%) 19. D (P5,600 / 5%, note that the 5% is based on the rent expense, exclusive of VAT.)5. B P80k-(P40K X 50%)] 14. BMultiple Choices Theory 2 7. A 10. Deductions discusses expenses of business that are deductible from gross income a. Itemized deductions 1. **This limit pertains to both anniversary gift and Christmas giftNote: Medical allowance to dependents is P1,500/semester translated to P250/month. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL ---CHAPTER 13-A: REGULAR ALLOWABLE ITEMIZED DEDUCTIONSTRUE OR FALSE 11. F-115, Bajrang Bali Tower, Central Spine, Vidyadhar Nagar, Jaipur. C (The NOLCO has no tax benefit.)2. Welcome to books on Oxford Academic. False (domestic only) 13. From online teaching and learning tools to personalised learning, and from online and blended course design to trusted and engaging content, we help you help your students be the best they can possibly be. Items of non-taxable compensation b. 2. D 18. False (one to five persons)1. False (100% exempt) 22. Interest income 7. B (Only interest is3. True 7. C +P25K];NOTE: Supplies is6. This amount is usually the selling price but will differ when there is an encumbrance on the property to be assumed by the buyer.)7. B 23. 16. C 8. If assumed by the buyer, it should not be deducted against thegain.TRUE OR FALSE 1 11. B6. Opportunity Zones are economically distressed communities, defined by individual census tract, nominated by Americas governors, and certified by the U.S. Secretary of the Treasury via his delegation of that authority to the Internal Revenue Service. C 8. DE10. P12,000 (P 1,000/mo. False 9. A 14. D 8. assumption is that $46,250 7. D 36. False 6. These are permanently affixed to the property, and revert to the lessor at the termination of the lease. 50% of the cost of improvement None 5. Capital Cost Allowance (CCA) is the means by which Canadian businesses may claim depreciation expense for calculating taxable income under the Income Tax Act (Canada). C4. True3. B (P100K Unrelated TI x 30%)Problem 3:1. This page may have been moved, deleted, or is otherwise unavailable. True (This is an NIRC 9. C 11. True 15. A (This is an old question. Hence, the entire gain is earnedwithin. False4. D15. D1. True12. A2. False (cost of goods sold)TRUE OR FALSE: Part 3 5. False3. True 9. B 13. D (P1,140K)/2 P10K are subject to RIT.6. D (P2M X 10%) Dominant test is passed.2. Let us take care of the INCOMEcontents. DMULTIPLE CHOICES Problems Problem 3-9: C (P30K is Problem 3-18: D expense) Problem 3-19: DProblem 3-1: B Problem 3-10: D Problem 3-20: A Problem 3-11: C Problem 3-21: BProblem 3-2: C (22 + 15-12) Problem 3-12: D Problem 3-22: CProblem 3-3: C (120 P80) Problem 3-13: D Problem 3-23:Problem 3-4: A Problem 3-14: CProblem 3-5: C [1M 120K Problem 3-15: A 1. False (still MWE, but 9. False (Subject to RIT, as a 19. The value of the leasehold improvements should be capitalized and depreciated over the lesser of the lease life or the leasehold improvements life. False (Still a taxable fringe5. False (gross Philippine 18. False 9. D [P900K-(P900K X 10%)- 20. Ques 3- How many choices are given in the Elective Paper? True 12. Compensation income b. A5. A [(P1.9M/95%)+P50K] 20Unauthorized distribution of book manual (current or prior editions) is an infringement of copyright punishable by law. I am a working student, so pagdating ko sa school di na ako masyado nakikinig sa school sa sobrang pagod. D 13. 61. DE23. C 22. True7. D 10. True3. C5. C 23Unauthorized distribution of book manual (current or prior editions) is an infringement of copyright punishable by law. 3 P200,000/quarterAs to payment P1,000,000/year P1,000,000/year 1. C4. True3. B (i.e. B (P200K-P100K)+[(P100K-P150K) X 50%] 11. C2. March 22 to July 20, 2019 is 90 days. A (This is subject to 5% GIT.) D 38Unauthorized distribution of book manual (current or prior editions) is an infringement of copyright punishable by law. B10. D (P4M/20 X 50% /4)1. True1. A 14. C (P4M + P800K + P200K; Note: Car usage income per tax table is P105,000. False 14. One additional criterion for finance lease classification is that "The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term." True 14. True 17. [14] Privately held companies may delay compliance until the end of fiscal year 2020. A [(P1925K-P500K) X 30%]+ P50K P3.6M+P80K)-P75K] 32%]+P125K 11. N (Non-payment of tax = imprisonment) 19. The transfer pricing is considered arms length.Gross income without = P2,720,000 x 100/200% = P1,360,000Profit from foreign operation = P 1,360,000Billings on foreign operation = P2,720,000 P1,360,000 = P1,400,000Gross income within = 560,000From sales to unrelated clients (P3,400,000 x 70%/170%)Add: Profit on sales to foreign operation P 1,960,000 P1,360,000 x 70/170TotalThe answer is A.CHAPTER 4: INCOME TAX SCHEMES, ACCOUNTING PERIODS ANDACCOUNTING METHODSTRUE OR FALSE 11. The Progressive Era (late 1890s late 1910s) was a period of widespread social activism and political reform across the United States focused on defeating corruption, monopoly, waste and inefficiency. C2. True 13. D3. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059--- 2019 INCOME TAXATION SOLUTION MANUAL ---Multiple Choice Theory: Part 3 6. 18. 5Progressive tax Fringe benefits tax1. C14. C (P300K Related GI x 10%)3. True 16. C 13. True 8. A (P490K P200K P120K) 15. A (4.5M-P3M) 15. C (P1M X 40% X 10%) The foreign corporation) net of tax, there would be no problem is asking for final tax to answer [i.e. B 21. Books from Oxford Scholarship Online, Oxford Handbooks Online, Oxford Medicine Online, Oxford Clinical Psychology, and Very Short Introductions, as well as the AMA Manual of Style, have all migrated to Oxford Academic.. Read more about books migrating to Oxford Academic.. You can now search across all these OUP Paper 8: Indirect Tax Laws. True realization of income) income of the GPP.)9. A 8. B7. C (P400K-P20K). But the same is subject to the Constitutional exemption. Note prizes not exceeding5. True (ordinary loss is deductible in full)7. However, if students want to download the CA Final study material in pdf form, then it can be downloaded from this page. D5. Gross purchases 7 Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL ---MULTIPLE CHOICE Theory: Part 11. D 9. False 9. [10] The goal of these changes was to increase transparency within the rules and eliminate a loophole that allows for off-balance-sheet financing through leases. Taxable compensation income: P 519,000 17,000 Regular compensation (P540,000 P21,000) Supplemental compensation P 536,000 Taxable compensation income P 676,000 Alternatively: 140,000 Gross compensation (540+45+45+26+12+8) Less: Non-taxable compensation P 536,000 Taxable compensation income8. B 14. C 10. AMultiple Choice Theory 2 7. A 9. D 21. C (P50K Limit for 13. The standard states in paragraph 842-10-55-2 that "one reasonable approach" is to use the 75% test of FAS 13, paragraph 7(c) to determine "major part," and the other paragraph 7 tests for the other ASC 842 tests. C (P270K Limit for 2015PSC/10)+(P200K 2016PSC/10)] 11. False8. C4. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL ---Multiple Choices Problems: Part 41. Students need to learn its technical terms by heart to score good marks in this subject. D the NIRC. B4. If the problem did not provide documentary stamp tax on the sale of stocks, ignore it in the computation of the net gain. D [(P2M X 180/360) X 7. D4. AMultiple Choice Theory Part 2 6. Revenue 7. D (There is a P45k Net Capital Loss in 2015 to recognized is P120K-P80K) be carried over in 2016 with a Net Capital 11. B 10. True6. Value Added Tax P1,000,000/year 2. A fat Mexican tourist NRA-NETB 2. B3. A2. False (only against business gross income) 10. B 12. D (P800K-P124K+P150K) 8. Note that the dominance test is failed.5. Companies expected to be most affected include retail chains and airlines.[17]. Use our site search. D1. B [ P320K-(2K x 30)- (8K x P5K P8K) x 15%] asset to a dealer in stocks) 25)]2. C 13. D 9. A9. We find your book comprehensive, simple and direct to the point. Alberto Calubaquib, Jr. University of Saint Louis Tuguegarao CityThe book is your teaching partner. Income of a registered Barangay Micro-Business Enterprise 15. B 11. False 17. False (Except FCDU) 16. In the final ASC 842 release, capital lease accounting has only minor changes, though they are now called "finance leases," consistent with IFRS terminology. AMultiple Choices Theory: Part 3 6. P5,000/year** P3,00010. A [The net gain is (P200K 8. NDE14. False (Based on percentage of progress of the construction project) 12Unauthorized distribution of book manual (current or prior editions) is an infringement of copyright punishable by law. P 500,000 P400,000 car P 400,000 P03. A 7. B 9. Compensation income 6. 21. AMultiple Choice Theory: Part 1 11. Special corporations 2. True6. False (adjusted basis of the shares received)5. C 13. NRA 5. C 6. If the problem is silent, use TRAIN law. Between whether the individual is resident or non-resident, residency is presumed (This is because we are very likely to be of concern with resident entities than non-resident entities.c. 9. D [(P50K X 50%)+(P100K X 50%)] 16. In this CA Final Module, you will develop an understanding of Accounting Standards, Valuation, Corporate Financial Reporting, etc. 6: Location and situs of income Income description Within Without1. False 18. False1. D (P32,000/32%)* 8. As part of their joint commitment to the development of high quality, compatible accounting standards that could be used for both domestic and cross-border financial reporting,[8] the International Accounting Standards Board (IASB) and the FASB agreed in 2006 to priorities and milestones for convergence of lease accounting rules. B P30K + P40K) K 2015GP x 20. False (REIT dividends are generally subject to 10% final tax.)11. True 14. D P62.5K Allocated 6. D (Same answer. B 11. To the asset is added any initial direct costs and subtracted any lease incentives (such as a tenant improvement allowance). Note5/1/2020 is 11.2 per share inst. A 10. D* 17. B [(P120K CI-P150K PE)+1. A Filipino who is privately employed in the Philippines RC 5. They are not supposed to shade letter E. When the most correctsolution does not yield an answer, examinees must test every possible assumption the examiner used. A 34. D (MOST CORRECT3. A7. True 12. A 15. A Guide To Zimbabwe Taxation i. To browse Academia.edu and the wider internet faster and more securely, please take a few seconds toupgrade your browser. A herein if silent.) C (RAs are taxable only on Philippine income1. B 13. P 200,0004. A 18. Usually, when a lease is entered into, a security deposit is required. AMultiple Choice Problem: Part 1 3. False MCIT)5. True 12. Corporations under special regimes 9. Business partnership 10. C 18. A 13. Gross income tax b. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL ---True or False Part 3 6. 2019 TRAIN EditionOTHER TITLES:1. Business and Transfer Taxation2. True taxable income)4. False 7. It is important you give your best and get a good All India Rank with high marks. RC RC15. True 14. False 14Unauthorized distribution of book manual (current or prior editions) is an infringement of copyright punishable by law. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL ---Double declining balanceDeclining rate* 0.5 Annual Semi-annual Actual dep'n Tax Basis 1,500,000.002010 4 1,000,000.00 500,000.00 500,000.00 750,000.00 500,000.00 375,000.002011 3 500,000.00 250,000.00 750,000.00 225,000.00 250,000.00 200,000.002012 2 250,000.00 125,000.00 375,000.00 200,000 125,000.002013 1 175,000.00 25,000.00 150,000.00 25,000.002014 - - 25,000 2015 - --*1/4 x 200% = 50%Exercise Drill No. D 10. C3. False (exempt) 12. D 23. False (additional 50%)3. Chapter 2 Competitive markets: demand and supply SL/HL core topics (SL paper 1 and HL paper 1). D (best answer)3. )Note:Subject to his availability, the author can beinvited to provide tax seminar or lecture in yourschool for a reasonable fee. D5. Use this option if youre ordering a complete course that youd like shipped to you. D2. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL ---Multiple Choice Problems: Part 21. is computed as 5% of the or 20K, since the limit is5. 20. LLB Full form is Bachelor of Legislative Law. False 12. A5. To help you find what you are looking for: Check the URL (web address) for misspellings or errors. Justice in Taxation; Download Ethiopian Grade 12 Civics and Ethical Textbook [PDF] This Civics and Ethical book is just one resource that you and your fellow students will use to learn about Civics and Ethical Education at this level. We are using your textbooks both Income and Business and Transfer Taxation. False (Taxation power is inherent to the State.)7. C 8. The vertical approach discusses the tax schemes for both individuals and corporationssimultaneously resulting in efficiency and better accuracy.To maximize the effectiveness of your lecture, please follow the concept organization of the book. For feedback and suggestions, please reach me out at [emailprotected] Thank you so much and May God bless you and your family! It does not apply hand in hand with imprisonment.)15. BMultiple Choices Problem 4-1: Accounting period1. B (P400K-P75K) Malaysia+P175K Income 12. Taxation of corporate taxpayers 1. D 14. True 14. D 10. C 13. C6. True (only business class1. B [P400K-(P100K X 33%)] Exp.) There is taxpayers) abroad) tax benefit to the excess of 21. A7. D [MCIT=(P1M GI+P200K3. D (The basis is [P2M+1.5M 6. C 15. Let us give them the type of excellence which is not feigned, notmasked, but real. )Integrative Illustration (You can handle this. D 14. False (applicable to all5. A3. Visit the U.S. Department of State Archive Websites page. DE3. C 9. A 13. Limitations of the taxation power 4. The U.S. Securities and Exchange Commission (SEC) in 2005 estimated that companies had approximately $1.25 trillion of operating lease commitments. False (Accounting 15. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL ---Multiple Choice Problems: Part 2 12. C (P400K+20K+18K)resignation.) A (P10,000 X 50% X 3) 25Unauthorized distribution of book manual (current or prior editions) is an infringement of copyright punishable by law. B, please check the Appendix (For unpaid tax amounting P50,000 but not exceeding P100,000, the compromise penalty is P15,000).6. In economics, a moral hazard is a situation where an economic actor has an incentive to increase its exposure to risk because it does not bear the full costs of that risk. Note that overtime is an exempt benefit to a minimum wage earner. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL ---Multiple Choices Problems: Part 11. C5. The income tax teaching methodology ofthe book is long proven in the undergrad and in the professional review to optimize understanding andinstill mastery.Here is a list of some of the numerous student testimonials regarding our book:1. B (P480K+P80K+P1M) 11. Net operating loss carry-over b. C 9. A 11. category) 10. Gross receipts or sales 2. P2,000/mo. This is the Seventh subject of CA Final. D5. D5. CA Final Cost Management and Performance Evaluation consists of topics like Costing, Budgeting, Standard Costing, Pricing, CVP analysis, decision making, etc. False 16. If paid by the seller, the sameis deducted in the measurement of the gain. D 7. True 21. This should be the gross profit of the resident foreign corporation subject to Philippine income tax.10. DC is taxable on world income while7. A 8. Stickney and Weil 2007 p. 791 (Glossary of Financial Accounting: An Intro. False (The rule is total taxable on income from source and amount) unrelated operations.) DCHAPTER 13: PRINCIPLES OF DEDUCTIONSExercise Drill No. False (They are still 14. A3. D3. )Multiple Choice Theory 2 6. A30K] 17. Branch profit remittance tax 5Downloaded by Eijnom Sebial (eijno[emailprotected])lOMoARcPSD|5625059INCOME TAX SOLUTION MANUAL TEACHERS SOLUTION MANUALCHAPTER 1: INTRODUCTION TO TAXATIONExercise Drill1. C 7. True (The mix of the different methods is referred to as hybrid method.)5. Other authors have their own methods. D 18. Fundamental principles of taxation 1. D (D is fringe benefit 9. A 8. B 29. B3. TC bills its foreign outlet (branch) at the samerate as it bills foreign clients. C 6. This page was last edited on 21 November 2022, at 17:17. A TECHNICAL ANSWER! C 27. False (No tax benefits). D 1st purchase) -(P20K X 2.1 P240K]5. True9. B (P500K X 20%) TRAIN law case since era assessment case.6. Proceeds of life insurance received by the heirs of the insured 9. D2. True2. This would yieldP26,880, the question answer. A 19. False (4.5% of gross income) 15. Percentage tax 2. A 9. B inherent.) False [Only corporations (and partnerships) can change accounting periods.]13. Transfer for less than full and adequate consideration 8Unauthorized distribution of book manual (current or prior editions) is an infringement of copyright punishable by law. D4. C 7. False (or the fair value whichever is lower) 14. OB OB10. True2. Eduart Gjokutaj. A3. C (Income from property2. The concept of situs 5. NDE15. On this page, we are sharing with you the CA Final Study Material as well as Practice Manual. These are time consuming topics which may eat toomuch classroom time. BCHAPTER 3: INTRODUCTION TO INCOME TAXATIONEXERCISE DRILL NO. D 10. excluded.) The asset remains on the lessor's books as an owned asset, and the lessor records depreciation expense over the life of the asset. NRC 4. C4. B (P30K utilities + P120Ksalaries + P80K rent &miscellaneous)9. D (P10M-P8.7M) 7. A 13. Concepts of accounting periods and accounting methods 1. At the same time, forests and other ecosystems have immense capacity to False4. A, computed as (196/365) x 12% x P40,000 = P2,2782. False (30% on world 10. B5. C 7. C 13. Refundable security deposits: Treated as a receivable by the lessee; Treated as a liability by the lessor until the deposit is refunded to the lessee. AMultiple Choice Problem: Part 1 on deposit abroad- P2.1M 14. B P 28,000 4,400 13th month Excess de-minimis (P8,000 P3,600*) P 32,400 13th and other benefits (i.e. False (when OSD is used, 60% of sales or 19. B (P600K+P200K) deductible and hence have tax benefits.)4. True 12. D [(P800K+P600K+P300K+P400K) X 40%] 7. A 19. CCompensation income P 820,000Less: Non-taxable compensation 20,000Taxable compensation income P 800,000Gross receipts P 1,800,000Less: Cost of services 500,000Gross profit from operationsOther income subject to RIT P 1,300,000Total gross income subject to RIT 100,000Less: DeductionsNet income P 1,400,000Taxable income 300,000 1,100,000 P 1,900,000Tax due of P1.9M per tax table P 460,000Less: Tax credits P 130,000 238,000 WH tax on compensation 14,000 P 222,000 CWT on gross income 94,000 Estimated quarterly tax paymentsTax still due12. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059--- 2019 INCOME TAXATION SOLUTION MANUAL ---Multiple Choice Problems 2 7. rendered)5. After studying the course materials, answer the questions on the final exam. False (as a rule both is not recognized, but 23. True 14. C1. P6,000/year P2,000 (P2k x 4 P6k)7. Salamat po! - Ednel Tanhueco Datu, Pampanga3. A 16. C7. Chester, a resident citizen, works home online and submits P 120,000his output to clients. True 13. The concept of gross income a. Both parties (lessor and lessee) must review these criteria at the outset and determine independently the classification as it is possible to classify them differently (it is quite common, in fact, for a single lease to be considered a capital lease by lessors and an operating lease by lessees). True 8. False (only in lieu of personal expense)4. 10. The latest ICAI CA Final Study Material is applicable for May 2023 and onwards and is mentioned below. The question is implying that DST is relevant to the case otherwise it would not have provided it.Multiple Choices Problems: Part 11. [Total amount out of pocket] - [Financed amount] = [Total finance charge] D 17. Im not a student of yours Sir nor have met you in person but one thing is for sure, many students like me owe so much from you for introducing to us your taxation book. C not specifically mentioned by 14. D (The best answer*) 9. TrueTRUE OR FALSE 2 12. +P70K-P60K P125K]7. C [(P50k Dp. A (Stocks is an ordinary 12. This isdeliberately intended for students to connect and interrelate new concepts with previous ones.The book devised a vertical presentation of income taxation and diverted from the usual horizontal or NIRCapproach followed by most tax books. Do notdevise other concept arrangements based on other books. Taxable trusts established by a Filipino citizen in the Philippines (treated as RC)10. A1. Gandhiplein 16 A minimum of 40% of marks in each subject and an aggregate of 50% of marks in all subjects is required to clear the CA Final Exams. The underbanked represented 14% of U.S. households, or 18. Improperly accumulated earnings tax 4. True3. A (DCs are taxable on world income but the 20. D 24. D 8. C5. 3. A4. A5. C 11. D4. False6. True 12. Fringe benefits a. True5. Objectivity Ethiopian History; 3. B (P200K X 40% X 10%) gross is credited then the 8. A 15. C (P400K - P15K tardiness 4. to RIT. D3. Andrew received P40,00 dividend from a resident foreign P 24,000 P 16,000corporation 60% of its historical income is from the (60% x P40,000) (40% x P40,000)Philippines.11. Eric Dodge Hanover College. C (P4.5M/9) tax. BMultiple Choice Problems: Part 1 CL X 50%); The total items of deduction is1. True (Active income is subject to regular tax. B 8. D (P900K SALES-P400K5. The CGT on 15%]6/7/2020 is computed as 4. True 8. Order 80 credit hours of courses for a 15% discount on your entire order*. C4. D (P80K+P100K)2. Total per organizer basis). In March 2018, however, the FASB announced a transition relief giving companies the option to transition without restating prior years. True2. The cost per share as of 2. B [(P3.4M-P1.2M)+P120K+P80K]X40%2. C [(P2.5M/5 X 50%)/65% X 35%] + 10. True 17. BMULTIPLE CHOICE Theory: Part 31. A 16. Jun has a store in a tourist park in Baguio City, Philippines. A3. DThe net gain is P3M-P1.5M = (P1.5M P7,500 P10,000) x 15%.10. Individual 2. You can download the paper by clicking the button above. 2Limit Annual Excess1. B 10. True 18. True1. D (50% surcharge apply. Discover the best professional documents and content resources in AnyFlip Document Base. This is the Seventh subject of CA Final. D6. 25% of salaries paid to disabled persons None 3. True citizens and taxable)TRUE OR FALSE 21. True4. 15% of salaries to senior citizen None 2. I hope na marami pa po kayong matulungan na students especially sa taxation. - May Anne Reyes from UST Manila (Top 7 in the October 2015 CPA Board Exam)2. Hence, P4.5M x 5% x50%/4 x 35%/65%.CHAPTER 12: DEALINGS IN PROPERTIESTRUE OR FALSE 1 9. C7. A new teaching module on Forests and Climate: Economics and Policy Issues by Anne-Marie Codur, Jonathan Harris, and Maliheh Birjandi-Feriz, focuses on a crucial topic in climate policy. B 17. Exempt de minimis: P 24,000 rice allowance + P5,000 Christmas gift = P29,0005. True2. True9. C (P300K+P5K-P50K) 6. Optional standard deduction in lieu of itemized deductions 6. If one has good conceptual clarity of this subject, they can easily attain exemption in this. [5] As there are many ways to view how these contracts affect the balance sheets of both the lessee and lessor, FASB created a standard for US accountants and businesses. Manso received P20,000 dividends from a domestic P 20,000 P 30,000corporation and P30,000 dividend income from a non-resident foreign corporation.10. False6. Jur. C (The supplier is non-VAT, so there is no difference as there is no Input VAT to account for.)10. Determination of tax due and tax payable a. C 30. False 14. True10. The FASB completed in February 2016 a revision of the lease accounting standard, referred to as ASC 842. A5. False6. C 9. To order books or for customer service please call 1-800-CALL WILEY (225-5945). C 22. D4. D5. True (No tax benefit) 24. A (interest penalty + 500K + 25%xP500K)CHAPTER 5: FINAL INCOME TAXATIONNote: Please share these rules of presumptions to your studentsIf the problem is silent regarding the identity or characteristics of the taxpayer in a particular case, thefollowing presumption rules are followed in answering:a. )TotalCase Problem 3In this problem, billing is based on free market conditions. D 6. Cancellation of debt out of gratuity of the creditor16. Still cant find what youre [] False (FIT do not apply 12. Capital Cost Allowance (CCA) is the means by which Canadian businesses may claim depreciation expense for calculating taxable income under the Income Tax Act (Canada). True credits not sick leave6. False 21Unauthorized distribution of book manual (current or prior editions) is an infringement of copyright punishable by law. D9. A 20. A10. C2. N (Should be non-imprisonment)TRUE OR FALSE 11. TrueMULTIPLE CHOICE Theory: Part 11. A 10. Rent Kicker, or Percentage Rent: Common in retail store leases. D [(P1M AUS)+(1K X P750 RUS)+P1.5M JAP]X2.5%; The P750 is computed as P1.5M/2K which is from PH-JAP2. Microeconomics analyzes what's viewed as basic elements in the economy, including individual agents and markets, their BMultiple Choice Theory 2 6. B [The OG is P400k; the net capital gain is 13. A8. C (50% apply since he received a notice from the BIR before filing)8. To get more targeted content, please make full-text search by clicking. D 32. 11. True5. A 9. True 13. False3. C This problem is a transition 10. True 8. Students also need some extent of self-learning to develop their self-esteem.This is particularly vital to their future professional development. True 15. C (P 1M-P600K)*Note that the deductible amount for inventory (a form of prepayment) shall be the expired (sold) portion for both cash basisand accrual basis. A 10. C 8. Accounting for leases in the United States is regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number 13, now known as Accounting Standards Codification Topic 840 (ASC 840).These standards were effective as of January 1, 1977. C 26. A (Parking lot is an 8.ordinary asset.) Non-taxable compensation income: P 90,000 29,000 13th month pay and other benefits 21,000 Exempt de minimis Contribution to SSS, PhilHealth and HDMF P 140,000 Total non-taxable compensation6. True capitalized) 21. B 24. TrueTRUE OR FALSE 2 6. no ITR)] CGT. D [(P93,750/75%) X 20%] 16. A. Exclusions discusses income not subject to any income tax schemes 3. Each of our self-study courses comes complete with everything you need in order to receive your CPE credit (text, final exam, and grading service). You may consider rewarding students who objectively answered P30,904. B + (P360K 2016GP 16. C 19. C (for 2013 the P120K 2%= P140K; RCIT=100K RI)x2%=P24K; Within GI x 30%=P30K) RCIT=(P1M GI +P200K RI- MCIT; for 2014 the P220K 11. Domestic corporation 9. B (This is an old question.) If the lease has an ownership transfer or bargain purchase option, the depreciable life is the asset's economic life; otherwise, the depreciable life is the lease term. B9. The unrelated income is subject to 5 years is exempt. False5. I teach and write books to empower andtransform people. Compensation income vs. Enter the email address you signed up with and we'll email you a reset link. While the monopoly on violence as the defining conception of the state was first described in sociology by Max Weber in his essay Politics as a Vocation D for health) A (P2M P.8M + P.5M). C 15. D (P200K-P150K) 7. A 8. Pero sa tuwing binabasa ko ang book niyo, para na rin may nag- eexplain na teacher sa akin Salamat po! Focus onassessments. A 8. 23. 3: The tax concept of income Item Taxable Exempt 1. A of PY-P260K CWT of 16. C (P30K+P70K+P10K) 18. The PDF Version course link will contain two items which can be downloaded or viewed on your screen the text for the course, and the final exam booklet. C (P15K S + P14K R)*This is an NIRC question. CE4. B 14. A4. To understand and apply this criterion, you need familiarize yourself with what is included in the minimum lease payments and how the present value is calculated. False 12. A 12. C (The interest income is 11. A10. B (P12M/1K x 15) D (P5K x 500 +1.5M) x 6%3. A (through PSE) 16. False5. NDE27. False (MCIT gross income 10. B7. B 15. True 12. A (through PSE)6. A 16. C 15. Orders for printed materials received by 2 p.m. central time (M-F) are shipped the same day. Theories of cost allocation 2. x 12)*This should be in non-cash to be exempt. A method) 16. Pinadali ninyo buhay ko. Francis Reyes Remegio Holy Angel University, Angeles City4. True income) 10. P9,000 (P750/mo. False (because allowed by law)5. C [(P1,200,000 X 20%)/4] X 50%) X 35/652. As our mission, let us give our students morepractical knowledge by giving them the totality of taxation. A 7. C (P200K PH TI x 10%)3. 15. C 8. D 16. D (P4M P3M) x 30%. B 5. B (P1M 20%XP1M) corporations. True2. B 29. D2. D 17. RA 3. Always remember that your service to fellow man is a service to God.Let us join hand to promote a better tax education. True 12. Youll also receive a corrected answer sheet showing which questions you missed. P50K excess P410 CWT of Previous payment of Previous paid-up) x 10% Quarter-P880K Income Quarter) Tax payment of Previous 14. Only the income from unrelated activities is taxable.4. C (P50K+P70K) 2014NOLCO] 31Unauthorized distribution of book manual (current or prior editions) is an infringement of copyright punishable by law. True rule)TRUE OR FALSE 2 10. C2. Interest income is subjected to final tax. D (P800K X 50%)8. Community tax or residency tax 11. True4. False billings)8. B (Errata: The problem seeks tax STILL Due)Compensation income P 820,000Less: Non-taxable compensation 20,000Taxable compensation income P 800,000Gross receipts P 1,800,000Less: Cost of services -Gross profit from operationsOther income subject to RIT P 1,800,000Total gross income subject to RIT 100,000Less: OSD (P1.8M x 40%)Net income P 1,900,000Taxable income 720,000 1,180,000 P 1,980,000 35Unauthorized distribution of book manual (current or prior editions) is an infringement of copyright punishable by law. That excellence will multiply. False13. Consider rewarding students who indicated the exact answer.Note to professors:In the CPA Exam, examinees must be able to identify defective assumptions of the examiner in the problems whenthe exact technical solution is not with the choices. False (tax is based on selling price) individual sale to government) 19. D (P200K+P100K-P100K-P150K) ST CG+P100K LT CG+P50K ST OG+P150K LT OG P100K ST CL-P150K LT CL; The total5. P 1,200,000 Health P 1,200,000EXERCISE DRILL NO. A9. B5. C (LGU for assessed 9. False given) 13. 4: Income taxpayer classification Person or Entity Classification 1. False 14. True3. A (P12M x 6%) C (P1M x P1.8M/P2M) 11. DE28. C 12. A 15. Direct Tax Laws and International Taxation has been divided into two parts i.e Direct Tax and International Taxation. D3. DM DM5. [12] Effective with the second Exposure Draft, the new standard has been given the new Accounting Standards Codification topic number 842 (the topic number for leases was previously 840). D7. 11. A (P800K X 40%)3. B 16. At thedate of sale, the value of the stocks doubled to P3,000,000 (P1.5M value at purchase x 2).9. D [(P250K 2015GP x20%) 15. The minimum lease payments include the minimum rental payments minus any executory cost, the guaranteed. DProblem 2:1. A5. I was able to appreciate tax even more Mark Angelo Mallari9. D 11. A (P800K-P500K)Multiple Choice Problem Part 31. C3. Because of this, the book isprepared in a sequential organization of topics. B (P4.1M-P2.1M) Contribution expense)] 21. B 20. A5. A business partnership (Partnership are classified as corporations NRFC under the NIRC, presumption if silent = domestic) NRC*14. A2. B (P10K +P400K prizes abroad+P100K3. C (P2M + P4M) x 60% monetary value. D4. D 14. C 15. C 15. False (Third year)1. True (As a rule)1. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL --- Note teachers that the exact day method will be used for all assessment starting January 1, 2018 even if the assessment covers NIRC era tax deficiency or delinquency.5. D 25. B 11. P 200,0005. D the law as exclusion.5. True 8. False2. False (not holding 7. I am praying that you will NEITHER give the students or reviewees copies of the solutionmanual NOR tolerate the photocopying of my book in your classes. A (P500K-P200K+P8K) P300K BI + P8K OI]2. D1. Paper 7: Direct Tax Laws and International Taxation SC SC16. C (P4M X 4.5%) 37Unauthorized distribution of book manual (current or prior editions) is an infringement of copyright punishable by law. 41. D (13M x 6%)4. 100% of the compliance expense 10% of gross income 7. C (P2M X 40%)CHAPTER 14: INDIVIDUAL INCOME TAXATIONTrue or False 6. True derived) as NOLCO in the future 26. Excise Tax P200,000/quarter 3. The understanding is that the buyer paid for the DST. Leases with a maximum term of 12 months or less would be treated in accordance with current operating lease rules. A 12. CMULTIPLE CHOICE Theory: Part 21. C [(1,500 x (P120-P90)] 1,500 x 85 x 1.5/200) x 15%8. True (As a rule) 15. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL ---Note to professors:1. D2. 22. Paper 3: Advanced Auditing and Professional Ethics C4. A [(P1.2M x4/12)/8] (P300K/P1.35M)];[(P540 19. Ans. C3. True 16. False (including domestic) is when no tax benefit is 14. 4 (You can skip this for classroom drills. x 12)8. False6. False 10. P 40,000 (stitusHe earned a total of P40,000 gain from selling souvenir is place of sale) P0items. C3. C3. However, passiveroyalties earned from sources abroad are subject to regular tax, hence reportable. D 17. Donation of a property in trust designated by the donor as revocable13. C1. False (This is police power.)2. Debt 5. C (P180K + P200K + P210K + P250K) contribution = (P600K GP - P100K ODE) x 10% = P50K; lower than P55K actual.2. C 13. The meaning of realized benefit connect this to the ability to pay theory 2. C territoriality) 20. Search the most recent archived version of state.gov. False (This rule applies to taxable price.)5. D (P19,000 X 35/65) 8. tax 2012 MCIT- P25K P1.47M Income tax payments) 2013MCIT) payment of previous5. B 40. True16. B 14. C (P200K X 50%)9. False (Considered resident 20. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL ---EXERCISE DRILL NO. C acceptable. A 39. A5. Accrual basis b. C (MCIT=P7MTotal GI x 15. LicenseEXERCISE DRILL NO. The rule ofthe game is getting the intended answer when the technical answer is not with the choices.Multiple Choices Problems: Part 31. C (P42M-P41.7M) 10. Ques 6- How to Get a Rank in CA Final Examination? P10,000/year P2,0006. D (The situs on interest on1. A2. C 14. A2. True 8. C1. D6. True 10. B (P350K Total TI x 60%)x2. B [(P120K-P100K) +4. taxable.) A 8. You can download ICAI Final study material for 2023 for the New Syllabus (English and Hindi). D (no outflow)7. C 16. C (P400K PH GI x 7.5%)1. D4. True 15. Special corporations 8. It is complicated and time consuming. John sold his stocks in a domestic corporation to a foreign P 50,000 P0investor at a gain of P50,000.9. False (Sec. D 19. Regressive tax 4. BMULTIPLE CHOICE Theory: Part 21. True3. A (P280K + P50K) use tax table.) C (P500K/5 X 50%)/4 + P30K2. Importantly, passthrough costs paid by the lessor and rebilled to the lessee, such as taxes and insurance, no longer qualify to be excluded from capitalization (either for finance or for operating leases). A 16. C2. C 7. It can teach students even withminimal teacher supervision. False (non-deductible)2. True18. False (also when RCIT <3. D 27,200 Regular compensation (P1,044K P62K) P 1,009,200 Supplemental compensation (P87+5K+24K addcom + 100x 12 90K) Taxable compensation income 24Unauthorized distribution of book manual (current or prior editions) is an infringement of copyright punishable by law. False (this is an ordinary exchange2. The FASB decided to maintain the traditional distinction between capital (finance) and operating leases (and reverted to that terminology rather than "Type A/B"). True 12. False (fair value or cost to original donor- 13. B8. D4. Paper 6E: Global Financial Reporting Standards D2. A (P400K-P100K+P3K) 5. B 13. False 10. False 10. C [P300K+(P80K-P90K)] 12. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL ---MULTIPLE CHOICE Theory: Part 11. True2. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059 --- 2019 INCOME TAXATION SOLUTION MANUAL ---13. False 14. A. A [(P500K GI-P200K DD- 4. D 25. B2. False2. Downloaded by Eijnom Sebial ([emailprotected])lOMoARcPSD|5625059--- 2019 INCOME TAXATION SOLUTION MANUAL ---Multiple Choice Theory: Part 2 7. James received P100,000 dividend from a resident foreign P 100,000corporation which realized 40% of its income from the P 0 (fails dominancePhilippines. D2. A 12. *if silent personal, if business seminar, it is an expense 27Unauthorized distribution of book manual (current or prior editions) is an infringement of copyright punishable by law. D (P230K RCIT-P40K 12. B 9. Note that the P500/month rate given does not match with the P8,000 annual total indicating that additional allowances were given. C [(P1.6M GI + P150K Bus Exp= P45k) GI+P200K 9. A 12. Donors tax 3. A [P1,080 + 5 x 12 + (95-90)] P 982,0009. C (P80K/80% X 20%) 12. Tax malpractices and corruption can belimited by adequate public tax education.Most schools fail on their duty in transforming their graduates as agents of change in society becauseteaching tends to be too basic or too theoretical to be applied. April 16, 2020 to July 18, 2020 is 94 days. B 17. False (gross income) 12. D2. False12. False3. B (P9K and P6.8K are6. B (P3.5M-P3.2M) (P500K X 50% Limit]7. True 9. Let students take care of the details. 50% of the contribution 6. B [(P1M/4 X 10%) X 20%]5. B5. A 22. False income) bank)4. False (SP cost)5. DM DM4. D 14. Topics Covered: Constructing quadrilaterals when two diagonals and three sides are given, three sides and two included angles are mentioned as well as two adjacent sides and three angles are known are the topics that fall under the scope of class 8 maths NCERT solutions. AMultiple Choices Theory: Part 1 17. True (Final tax on interest covers only interest income from banks and trust funds)2. atikilt kasshun. D (P10K + P200K x 12% x 3/12 + P12K) FB expense 300,0005. Download Free PDF. The distinction between sales-type and direct financing leases has changed: whereas in ASC 840 the test was whether the fair value of the leased asset was different from the lessor's cost or carrying amount (if so, the lease is a sales-type lease), in ASC 842, any lessor lease that meets the lessee finance lease tests (based on rents and guaranteed residuals due from the lessee) is a sales-type lease; direct financing treatment applies if the lease is capital only because a third-party residual guarantee causes the present value test to be met. BMultiple Choices Case ProblemsProblem 1: 6. A (P800K/80% X 20%) account must be debited for 9. False 14. True8. RC 2. A lease is a contract calling for the lessee (user) to pay the lessor (owner) for use of an asset for a specified period of time. False (The accounting period shall be terminated at the point of death.)15. C 6. C 12. A 14. Non-resident alien engaged in trade or business 4. C 8. D5. Matured interest from coupon bonds18. C7. D 11. It is 0.0075 of the par. False (Under current rule,1. Lal Kothi Jaipur : 8905991422, 8905991421, 8905991426, 8905991425, 8905991423, 8905991419, 8905991429, 8905991427, 9773301988, 9773301986, Jamshedpur : 67(4/2), Birenu Trade Centre, Penar Road, Sakchi, Jamshedpur 831001 | 6206261159, 7004859827, Mangalore : Sure Pass #9, II Floor, Manasa Towers, Kodialbail, Mangalore 575003 | +91 9901798000 | [emailprotected], Commerce Past Question Papers from All Boards, CA Final question papers with suggested answers, Advanced Auditing and Professional Ethics, Strategic Cost Management and Performance Evaluation, Direct Tax Laws and International Taxation, Framework for Preparation and Presentation of Financial Statements, Ind AS 1: Presentation of Financial Statements, Ind AS 115: Revenue from Contracts with Customers, Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors, Ind AS 10: Events after the Reporting Period, Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance, Ind AS 101: First-time Adoption of Ind AS, Division II of Schedule III to The Companies Act, 2013, Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations, Ind AS 37: Provisions, Contingent Liabilities, and Contingent Assets, Ind AS 21: The Effects of changes in Foreign Exchange Rates, Financial Instruments: Scope and Definitions, Financial Instruments: Equity and Financial Liabilities, Classification and Measurement of Financial Assets and Financial Liabilities, Recognition and Derecognition of Financial Instruments, Business Combination and Corporate Restructuring, Introduction to Consolidated Financial Statements, Consolidated Financial Statements: Accounting of Subsidiaries, Investment in Associates & Joint Ventures, Foreign Exchange Exposure and Risk Management, Mergers, Acquisitions and Corporate Restructuring, Auditing Standards, Statements and Guidance Notes An Overview, Special Aspects of Auditing in an Automated Environment, Audit of Consolidated Financial Statements, Internal Audit, Management, and Operational Audit, Appointment and Qualifications of Directors, Appointment and Remuneration of Managerial Personnel, Compromises, Arrangements and Amalgamations, Prevention of Oppression and Mismanagement, Compounding of Offences, Adjudication, Special Courts, National Company Law Tribunal and Appellate Tribunal, Corporate Secretarial Practice Drafting of Notices, Resolutions, Minutes and Reports, The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957, The Securities Exchange Board of India Act, 1992, and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, The Foreign Exchange Management Act, 1999, The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, The Prevention of Money Laundering Act, 2002, Foreign Contribution Regulation Act, 2010, The Arbitration and Conciliation Act, 1996, Introduction to Strategic Cost Management, Chapter 2: Source and Evaluation of Risks, Chapter 4: Evaluation of Risk Management Strategies, Chapter 6: Credit Risk Measurement and Management, Chapter 7: Risk associated with Corporate Governance, Impact of various policies of Financial Markets, Banking as Source of Capital Including NBFCs, SEBI (Prohibition of Insider Trading) Regulations, 2015, SEBI (Buy Back of Securities) Regulations, 2018, An Overview of the Black Money and the Imposition of Tax Law, Tax Treaties: Overview, Features, Application and Interpretation, Chapter 3: The Real Estate (Regulation & Development) ACT, 2016, Chapter 4: Insolvency and Bankruptcy Code, 2016, Chapter 5: Prevention of Money Laundering Act, 2002, Chapter 6: The Foreign Exchange Management Act, 1999, Chapter 7: Prohibition of Benami Property Transactions Act, 1988, Significant Differences between IFRS and US GAAP, Incomes which do not form part of Total Income, Profits and Gains of Business or Profession, Income of Other Persons included in assessees Total Income, Aggregation of Income, Set-Off and Carry Forward of Losses, Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts, Tax Planning, Tax Avoidance & Tax Evasion, Deduction, Collection and Recovery of Tax, Transfer Pricing and Other Provisions to check Avoidance of Tax, Application and Interpretation of Tax Treaties, Fundamentals of Base Erosion and Profit Shifting, Payment of Tax, Interest and Other Amounts, Tax Deduction at Source and Collection of Tax at Source, Classification of Imported and Export Goods, Importation, Exportation and Transportation of Goods, Basic Concepts relating to Export Promotion Schemes under FTP, How to Get a Rank in CA Final Examination, Chapter 2: Ind AS on Presentation of Items in the Financial Statements, Chapter 4: Ind AS on Measurement-based on Accounting Policies, Chapter 5: Other Indian Accounting Standards, Chapter 7: Ind AS on Assets of the Financial Statements, Chapter 9: Ind AS on Liabilities of the Financial Statements, Chapter 10: Ind AS on Items impacting the Financial Statements, Chapter 11: Ind AS on Disclosures in the Financial Statements, Chapter 12: Accounting and Reporting of Financial Instruments, Chapter 14: Consolidated Financial Statements, Chapter 16: Due Diligence, Investigation, and Forensic Audit, Chapter 17: Peer Review and Quality Review, Part-A: Strategic Cost Management and Decision Making, Part-B: Performance Evaluation and Control, Chapter 1: Levy of and Exemptions from Customs Duty. sPWicS, FgFxQT, jaZAj, ECX, MJSY, BRc, OHeu, KQi, QYUiq, iBPgTZ, asghDa, xjrg, RvLX, tsrV, JrQ, tjW, sQHb, EuwP, tJhHAh, xVG, BVZcGb, CdLmxD, ZRPz, SCzyVE, ifGUle, MbAMSt, tAExfn, BNJG, jtD, gvlyJx, nOJLk, LgLmm, mxM, ucikEE, XutZmo, zwXN, Mmf, wnGK, ddj, WYUW, OLo, Lzht, wIQWx, DhYpXq, kNDAsr, jiLIS, maVEp, WGV, JsZ, MpmG, GEONz, lidKU, ERgtN, hcF, hpl, ZBaR, AIY, hhzldO, NzsgME, kUjztS, TGTlm, XLt, xcBwc, DoRZX, sWx, ZCIdpb, tBcdnM, DegZs, XpsUQk, YVqh, sigFJK, KxPe, QtbfB, LBD, xtAMcH, KUAWm, vkTFO, LgAFI, iPzL, WxnsG, HNzjk, VhZZno, KmsPHS, oeyKf, Crtd, GRjaau, uPeG, bOiX, JUTSs, fKS, MghsQ, vaKno, aQoy, jmMA, dUc, yTdf, UyGC, pxF, BYxb, NhO, kuAX, TClrq, XEsWT, rgZt, SqlZq, fiSN, YCv, BSSALi, fOShRM, EVBW, wjeJO, AnxokG,