amortises. Let us take the simple example of a building bought for $100,000 and is estimated to have a salvage value Salvage Value Salvage value or scrap value is the estimated value of an asset after its useful life is over. amortises

 
 Let us take the simple example of a building bought for $100,000 and is estimated to have a salvage value Salvage Value Salvage value or scrap value is the estimated value of an asset after its useful life is overamortises  This problem has been solved! You'll get a detailed solution from a subject matter expert that helps you learn core concepts

Noah amortises debenture premium by the straight-line method. This is a satire channel. Payment of interest and amortization of discount on February 28, 2013. Abstract and Figures. Invariances in Self-Supervision Self-supervised methods. Antonyms for amortise. FINANCE 3102. Transcriptomic analysis shows that genes differentially expressed in Mig-6 d. (This case doesn't exactly. more . Copy. The debentures are repayable at nominal value on or before 31 May 2026 and interest is payable annually on 31 May of every year. It had an estimated useful life of eight years from the date of purchase, with no residual value at the end of that period. The efficiency of a plant is the relationship between power output and power input. The prognosis of parosteal osteosarcoma is excellent, with a 90% overall survival rate at 5 years. Pathology. Type up to 14 letters then click the search icon. entities—for example, if one entity amortises customer lists over 10 years but another entity amortises customer lists over 20 years. the process of reducing a cost or total in regular small amounts: 2. Liquidity Support: The transaction benefits from a liquidity facility of GBP300 million to cover interest and scheduled amortisation on the bonds. Commonly used words are shown in bold. Opposite of pay back. Thường nói will; chỉ nói shall để nhấn mạnh. To investigate the effect of ERBB2 targeting on endometrial progesterone resistance, fertility, and endometriosis, we introduce Erbb2 ablation in Mig-6 d/d mice (Mig-6 d/d Erbb2 d/d mice). incur. Recurrence rate up to 23% has. Related: Basics Of Accounting - Terminology, Principles And Concepts. Nearby Words. Phase 2 amortises the cost of computing a non-myopic sequential policy for choos-ing experiments and Phase 3 takes advantage of the computation conducted in Phases 1 and 2 in order to optimally gather data andStep 8: This step converts your annual interest rate into a decimal figure by dividing it by 100. This sequence (if I get around to completing it) is an attempt to. evaluate the string in question; separate it into words; throw away inconsequential words (all-numerics, noise words like 'at', 'the', 'to', and so on); then. Looking for amortises? Find out information about amortises. A direct peer would be FLNG, which trades at north of 10x EBITDA and 2x book value. If the market interest plain. Here is a compilation of top six accounting problems on debentures with its relevant solutions. . Why Do Deferred Tax Liabilities Matter? They’re part of any M&A deal. 3. 6, 80,000 and took over liabilities of Rs. The liquidity facility amortises in line with the notes’ balances and amounted to GBP 15. . Summary of key messages •RMI’s 2014 study quantified the risks and impacts of “grid defection”in an era of rising electricity rates and falling PV+batteryprices, raising the specter of a dis-integrated grid driven by customer-led technology adoption. Amortized Loan: An amortized loan is a loan with scheduled periodic payments that consist of both principal and interest. It is often used interchangeably with depreciation, which. How to say amortises in English? Pronunciation of amortises with 1 audio pronunciation and more for amortises. For a monthly cash flow forecast, the following ratios should be used: Monthly accounts receivable = Receivable days 30 * Sales. All rights reserved. Noah amortises debenture premium by the straight-line method. They include trademarks, customer lists, goodwill, etc. Full text. Bayside, Incorporated 2022 Income Statement (in millions) Net sales $ 5,840 Cost of goods sold 4,100 Depreciation 320 Earnings before interest and taxes $. The rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial asset or financial liability to the gross carrying amount of a financial asset or to the amortised cost of a financial liability. 1 table. 1. New regulations allow terms as long as 50 years. Company B amortises over 10 years (amortisation of 2 per year). Find Similar Words Find similar words to amortise using the buttons below. Possible Scrabble & Words With Friends words with letters amortises, anagram of amortisesTypes. b. They typically have fixed interest rates and extended repayment periods, often spanning. Written by MasterClass. present perfect; I: have been amortising: you: have been amortising: he, she, it: has been amortising: we: have been amortising: you: have been amortising: they: have. American. Amortises Definition Login | Join PoetrySoup Home Submit Poems Login Sign Up Member Home My Poems My Quotes My Profile & Settings My Inboxes My Outboxes Soup Mail Contests Poems Poets Famous Poems Famous Poets Dictionary Types of Poems Quotes Short Stories Articles Forum Blogs Poem of the Day New Poems Resources Syllable. FBI Limited amortises the company liabilities using the effective interest rate method. They are composed of a dense osteoid component attached to the outer cortex over a narrow zone. IFRS does not permit amortisation of goodwill. If your cross currency swap amortises, then there will be principal payments at some points in the schedule, which will need to match those in the hedging swaps. Since the same amount of debentures is outstanding each year, therefore. 15. Amortise definition: Amortize. Definition of amortisseur winding in the Definitions. A mortgage loan is one of many loans that undergoes a process called amortization. The findings support the above diagnosis. Principal and interest either amortises through the life of the prepay, or is embedded in the commodity pricing, or fully repaid and the end of the term as a bullet payment with its attendant refinancing risk. Advertisements. The amount that is applied to the principal is. We found a total of 551 words. Dividends to Support Construction SegmentSynonyms for amortised in Free Thesaurus. The prevented damages and losses associated with flood events significantly ease the financial burden on private households and district budgets and usually amortises the costs of running and maintaining the LFEWS within a few years. It is often used interchangeably with depreciation, which. Remember to always amortize the cost of goods out. For example, if a company spends $1 million on a patent that expires in 10 years, it amortizes the expense by deducting $100,000 from its taxable income over the course of 10 years. On 1 May 2016, Noah issues 9%, 20-year debentures with a maturity value of $200,000. Amortized Loan: An amortized loan is a loan with scheduled periodic payments that consist of both principal and interest. 1. (Law) property law (formerly) to transfer (lands, etc) in mortmain. Amortization schedules are used by lenders, such as financial institutions, to. It is also used to accelerate the motor during starting. Along the spectrum, parosteal osteosarcoma occupies the well-differentiated end. So, just follow the steps shown below. Using the word 'amortises' in Scrabble will fetch you 11 points while using it in Words with Friends will fetch you 12 points (without taking into consideration the effect of any multipliers). com is 8 years 6 months old. To write off an expenditure for (an asset, especially an intangible one, such as a patent) by prorating over a certain period, usually the expected duration of the asset's benefit. Pages 100+ Total views 100+ Strathmore University. 1 Present value of future profits (PVFP) 6. erotisms 10. 2 (a), mitigates the risk of exposure to changes in the fair value of a recognised asset or liability or an unrecognised firm commitment (or a component of such items). 3 Journalise the interest accrual needed on 31 December 2016. In addition, this project should also serve as a possible second life scenario for batteries with regard to the rapidly developing global electromobility and the perspective return of used LIBs. “A newer trailer allows you to amortize the initial cost over more years and maximize the benefits of the features you request. A tax deduction for the gradual consumption of the value of an asset, especially an intangible asset. Principal Amortisation, Low LTV: The transaction amortises over time with a few classes having a bullet payment at maturity. In the Fixed Asset Card window, select Intangible Asset in the FA Type field. There are various types of assets that companies use in daily operations to generate revenues. 2. Journalize the issue of the debentures on 1 May 2016. 38%), followed by the arm in 10 patients (15. Choose the icon, enter Fixed Assets Setup, and then choose the related link. verb am· or· tize ˈa-mər-ˌtīz also ə-ˈmȯr- amortized; amortizing transitive verb 1 : to pay off (an obligation, such as a mortgage) gradually usually by periodic payments of principal. 1 table. Fill in the fields as necessary. 95 on 1 January 2006. Here, the D13 cell refers to the “Loan Amount” of “$125,000”. Expert Answer. 3 Policyholder account balances 37. Transformed. 3. However, some investors have doubts about the company as they are uneasy about certain accounting policies the company has adopted. Abstract. As no active threats were reported recently by users, amortises. Definition Source Verb Filter verb amortised, amortising Amortize. In the event of a liquidation, senior debt is paid out first, while subordinated debt is only paid out if funds remain after paying off senior debt. 4 Journalise the interest. Among these are fixed assets, which they use in the long run to generate revenues. They are composed of a dense osteoid component attached to the outer cortex over a narrow zone. And, as it is intra-group, there is often no premium paid by the debtor to the party issuing the guarantee. On the specifics in this question: you've identified the position for two of your three intangibles. There are differing views in the working party as to whether this is commercially desirable orNe jouez pas le mot amortises, 5 anagrammes, 0 préfixe, 0 suffixe, 10 sous-mots, 2 cousins, 1 lipogramme, 1 épenthèse, 37 anagrammes+une. A portion of each monthly payment goes towards interest and represents the cost of borrowing. By figuring the interest on the declining principal and the number of. 04). past simple and past participle of amortize 2. For Problems 1 to 3: The following information was taken from the records of JUGATE PAIRED Co. ) Chapter 1 Objective 1. Depending on how many years the player has played for the. There are various types of assets that companies use in daily operations to generate revenues. Amortises is a term that is commonly used in the field of finance and accounting. Forecast working capital using working capital ratios such as receivable days, inventory days, and payable days. He amortised the loan in monthly installments. 1 synonym for amortise: amortize. This practice is considered to be questionable as there is no guarantee that customers will be obtained and retained from direct mailings. Assets are resources owned or controlled by a company or business that bring future economic inflows. amortization. This is a satire channel. 20. We searched through the clinicopathological reports and histopathological archives of patients diagnosed with parosteal osteosarcoma who visited Cipto Mangunkusumo Hospital, Jakarta, Indonesia, between the period of January 1999 and August 2018. to subject to an illusion. Find step-by-step Business math solutions and your answer to the following textbook question: Tony Delgado buys twenty $\$ 500$ bonds at $104. It is also used to accelerate the motor during starting. A tax deduction for the gradual consumption of the value of an asset, especially an intangible asset. Non-Amortizing Loan: A type of loan in which payments on the principal are not made, while interest payments or minimum payments are made regularly. paying back. Amortized Cost is the amount at which the financial asset or financial liability is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount and, for financial assets,. paxdiablo paxdiablo. . am·or·ti·za·tion (ăm′ər-tĭ-zā′shən, ə-môr′-) n. 2 million at 30 June 2018) and amortises them on a straight-line basis over 3 years. Find clues for singer Amortises or most any crossword answer or clues for crossword answers. Archaic. Verify if the 9-letter AMORTISES is playable in Words With Friends. Factors that could, individually or collectively, lead to negative rating action/downgrade:As verbs the difference between amortised and amortises is that amortised is past tense of amortise while amortises is third-person singular of amortise. Open the card for a fixed asset. To alienate (property) in mortmain. A squirrel cage winding placed near the surface of the pole faces of a synchronous motor. The limit (effectively the principal) amortises downwards each month per whatever schedule you agreed to in your loan contract. These prepays may be financed using the trader’s balance sheet, or the trader may invite banks to participate silently. Past tense for to decrease in amount or degree. Open Risk Manual Entry. 1. The loan was due to mature in May 2023. For example, if a company spends $1 million on a patent that expires in 10 years, it amortizes the expense by deducting $100,000 from its taxable income over the course of 10 years. The amount allocated toward principal increases steadily month by month as the debt amortises, starting out small at first. The bonds benefit from fixed interest rates and a six-month debt service. amortise synonyms, amortise pronunciation, amortise translation, English dictionary definition of amortise. These payments are a much bigger deal than coupon cashflows, and forward exchanges are often not at par. “A newer trailer allows you to amortize the initial cost over more years and maximize the benefits of the features you request. modification or exchange, and instead amortises them over future periods. Premium Course. The system compares the actual slip frequency of the accelerating motor with predetermined slip frequencies. Question 16abc. amortisation UK. My rental covers maybe 60% of the bond plus ownership costs. It is often used interchangeably with depreciation, which. The increased CE results in greater protection for the class A notes from losses incurred on the mortgage portfolio and has led to their upgrade. 1. Citation, DOI, disclosures and article data. Paying for it is hell of course :) #13. Then use that table for searching, almost certainly much faster than multiple LIKEs. reduced. Question 3 A person amortises a loan of R15000. Our analysis focuses particularly. Opposite of to pay or give what is owed. If your cross currency swap amortises, then there will be principal payments at some points in the schedule, which will need to match those in the hedging swaps. eliminate. v. This model is part of a sustainable development logic. It is a domain having com extension. solve. You attended the planning meeting with the audit engagement partner and finance director last week and. Thanks to the scheduled amortisation, the LTV has remained relatively low. redeem. amortises. term, amortization. Difficult (1 votes) Spell and check your pronunciation of amortises. The longer the amortization period, the more interest the borrower is going to pay, and therefore, the higher the cost of borrowing. Verse 7 says, "Then they [Chedorlaomer. A tax deduction for the gradual consumption of the value of an asset, especially an intangible asset. 5 million as of October 2022. An amortisseur winding is a squirrel cage winding placed near the surface of the pole faces of a synchronous motor. Last but not least, we can also apply the Goal Seek feature of Excel to build a chattel mortgage calculator. the changes resulting from manipulating each variable. Share. Amortises word meaning in English is well described here in English as well as in Urdu. 7 letter words made by unscrambling the letters in amortises. The Basel Committee on Banking Supervision has received a number of interpretati ve questions related to the definition of capital incorporated in the Basel III framework. 2. For example, if a company spends $1 million on a patent that expires in 10 years, it amortizes the expense by deducting $100,000 from its taxable income over the course of 10 years. This change in fair value must be attributable to a specific risk that could affect profit or loss. Pathology. Unscramble letters AMORTISES and make up 767 new words. Mortgages: These are long-term loans used to finance the purchase of homes. 6,40,000 by issuing debentures valued Rs. It exhibits extensive bone matrix and minimal fibroblastic cellular atypia, and as such is considered to be a low-grade tumor 4. Download a template for creating loan amortization reports by going to the. amortises. Tiếng Anh: ·Truyền lại, để lại (tài sản). Liabilities are debts that a company owes to a third-party such as lenders or banks. amortises - ऐमर्टाइज़ का अर्थ क्या है? amortises (ऐमर्टाइज़) का अर्थ, अनुवाद, उदाहरण, पर्यायवाची, विपरीत, परिभाषा और तुकांत शब्द। amortises का मीनिंग।amortises abduction in non-invertible mechanisms, g k is a ‘high-level’ non-invertible branch (e. 68. The price of a bond with an 8% coupon rate paid semi-annually, a par value of $1,000, and fifteen years to maturity is the present value of. An amortisation expense of $45,000 was recorded in the current period as well as total accumulated amortisation of $225,000 for the five years. 2. Find • Monthly payment. present perfect; I: have been amortising: you: have been amortising: he, she, it: has been amortising: we: have been amortising: you: have been amortising: they: have. The value per kWh from the FiT is €0. extraordinary borrowing had been so extensive, Joly de Fleury reckoned, that even if it were amortized over the following decade, the state would still be running an annual deficit of over 50 million livres. However, some investors think that recognising all identifiable assets acquired and liabilities assumed in a business combination at fair value does not provide any useful information. With amortized loans, the principal of the loan is paid down gradually, typically through equal monthly installments. Instead, they talk in terms of the credit limit on your loan and the outstanding balance. Calculating amortisation for accounting purposes is generally straightforward, although. And yet, the grid has been an enabler for the energy transition up to now; it is not our enemy. to reduce a debt or cost by paying small regular…. Hitta snabbt som börjar med eller sluta med amortises. Financial Profile. Βρες Αμορτισέρ & Ελατήρια Αυτοκινήτου στην καλύτερη τιμή! Διάβασε κριτικές & διάλεξε ανάμεσα σε 20. Purchase and release the intangible asset. Click on a word above to view its definition. (əˈmɔrt) adj. These assets can be either tangible or intangible. Noah amortises debenture premium by the straight-line method. The company is conservative in its accounting values and decided to record a provision of $60,000. i X Х Requirements Requirement 1. The key difference between prepaid expenses and accrued expenses is that prepaid expenses are payments made in advance for goods and services that are expected to be used in the future and are recognized as current assets in the company's balance sheet while accrued expenses are costs that a company has already incurred during business. verb (used with object),am·or·tized, am·or·tiz·ing. 5. For example, Mags Ltd capitalises the costs of its direct mailings to prospective customers ($4. Yes, there can be some stress along the way, but that is quickly forgotten when you save so much. These predetermined slip frequencies are each associated with a timer which measures successive time segments. The company amortises its long-term debt over a period of five years. recompensing. paying off. 1 synonym for amortize: amortise. 2623, i. asterism 10. Get full access to this article. Parosteal osteosarcoma originates from the outer fibrous layer of the periosteum. They amortise their mortgage by making extra payments. All the windings are shorted at the two ends of each pole of the. Ngày xưa, ở ngôi thứ nhất, thường nói shall và chỉ nói will để nhấn mạnh. Meaning of amortisseur winding. For more information, see How to: Purchase and Release Undepreciable Fixed Assets. Below are Total 547 words made out of this word. The following information relates to the accounting year ended 30 April 20x6 of Arnold Co: Brand - carrying amount 1 May 20x5: $44,880 Arnold Co amortises the brand on a straight-line basis. accumulate. com Dictionary, Vocabulary. Noah amortises debenture premium by the straight-line method. Amortises word is driven by the English language. Fitch expects CE to continue increasing as the transaction amortises sequentially while the reserve fund remains at its initial balance. View all. Tempo Limited issued 150 000 R10 debentures on 1 January 2018 at R10 each. Amortisation expenses can affect a company’s income statement and balance sheet, as well as its tax liability. What happens when solar and batteries join forces? Together they can make the electric grid optional for many customers—without compromising reliability and increasingly at prices cheaper than utility retail electricity. Line of credit and revolving-debt arrangements may include both amounts drawn by the borrower. Français. Past participle: amortised Gerund: amortising Imperative amortise amortise Present I amortise you amortise he/she/it amortises we amortise you amortise they. It is a domain having com extension. Students also studied. amortises <<. Last updated: Jun 16, 2021 • 2 min read. True or false: A bond has a coupon rate of 6%, matures in 6 years, and currently sells for $1,000 (par value). Our unscramble word finder was able to unscramble these letters using various methods to generate 786 words!Having a unscramble tool like ours under your belt will help you in ALL word scramble games!amortises translation in English - English Reverso dictionary, see also 'amortize, amorist, amortisable, amortisement', examples, definition, conjugationSatisfactory Liquidity: At end-June 2020, Ferrexpo had available cash balances of USD169. To Bank Cr 100. 2023. decreased. Example #1. The Facility carries no penalty if repaid early and amortises monthly on a straight-line basis, which aligns with the Company’s conservative approach to debt management. 5. What are synonyms for amortise?Definition of Amortize a Loan. The company's financial year ends on 30 On 1 July 2016, FBI Limited issued a 10-year debenture of $200000 at a price of 93. 15. Subscribe for more pronunciation videos. 2 million after dividends already declared and payable in July and August). EurLex-2 (b) that event has a reliably measurable impact on the amounts that the cedant will receive from the reinsurer. amortises atomisers. The value of the machinery is amortized over its estimated useful life. The longer the amortization period, the more interest the borrower is going to pay, and therefore, the higher the cost of borrowing. For example, Rika Ltd capitalises the costs of its direct mailings to prospective customers ($3. Find all the words that end with AMORTISES. Show the amount of discount to be written off each year. Prepaid Rent Dr 30This amortises the cost assuming your database is read more often than written (and most of them are). In the long term, the ratings could be upgraded by one to two notches if Fitch sees the evolution of claims remaining well below expectations for a sustained period, provided there is additional certainty that future. almost three times higher. It was agreed to pay the purchase price of Rs. Annual costs. A tax deduction for the gradual consumption of the value of an asset, especially an intangible asset. L’amortissement comptable va permettre de refléter la valeur réelle du bien concerné (c’est-à-dire en comptant la perte de valeur dans le temps), et s’il n’a aucun effet sur la trésorerie d’une entreprise, il a des conséquences sur le bénéfice. I refer you (again) to answers to earlier questions: Deferred tax is calculated on the difference between accounts book value and the tax wdv. The motivation for amortized analysis is that looking at the worst-case run time per operation can be too pessimistic. Definitions. Synonyms for amortised include repaid, remunerated, paid off, paid back, payed, paid, settled, paid up, anted up and ponied up. ii: Capable of positively affecting the culture of debt aversion, supporting the sustainable use of debt. Question: Use the following information to answer this question. Requirements 1. ”. Overall 5 year survival rate is 91. (pay off debt over time) amortir ⇒ vtr. However, Fitch expects LTVs for the senior tranche to be consistently in the mid 90% range in the agency's 'A' category stress scenario. Wiktionary Synonyms: amortize Advertisement Amortise Is. Amortecimento. Learn more. 5% which is compounded mothly. How Many Words can be Made From SIMTAREOS? Above are the words made by unscrambling S I M T A R E O S (AEIMORSST). The FRC results in an average DSCR of 1. Select your game and click a word to make sure it’s legal to play. If the mortgage is not an interest-only mortgage but amortises over time, then this is like forcing yourself to save for the future. However, Fitch expects LTVs for the senior tranche to be consistently in the mid 90% range in the agency's 'A' category stress scenario. Present value. It is often used interchangeably with depreciation, which. Read the requirements. 8% and 10 year survival rate is 87. The useful life of an intangible asset may be very long but it is always finite. Opposite of to pay off one's debts. 38%), followed by the arm in 10 patients (15. (Accounting & Book-keeping) to write off (a wasting asset) by annual transfers to a sinking fund. . It also refers to the spreading out. The longest and best-scoring words starting with AMO are listed first. (a) Calculate (i) the monthly payment (ii) the total interest payable (b) If the company does not settle the. [ 1] A existência de pelo menos uma força não conservativa no sistema mecânico, realizando trabalho. Easy EMIs. Ανταλλακτικά Αυτοκινήτων >. Illustration 1: AB Ltd. " Vocabulary. Term Loan: A term loan is a loan from a bank for a specific amount that has a specified repayment schedule and a fixed or floating interest rate . Thus it was that on October 2nd a Boeing B-17 Flying Fortress crash-landed after tec…Unscramble : amortises. 5% which is compounded mothly. amortise (third-person singular simple present amortises, present participle amortising, simple past and past participle amortised) (British spelling) Alternative form of. Taking advantage of such deals is. ILLUDE definition: to trick or deceive | Meaning, pronunciation, translations and examplesOn January 1, 2024, Technicians Credit Union (TCU) issued 6%, 20-year bonds payable with face value of $800,000. In business, amortisation is the practice of writing down the value of an intangible asset, such as a copyright or patent, over its useful life. 2. Definition in the dictionary English. 1. If the price of debentures issued at 90, the market interest rate will be at:. amortization. Amortized loan equations come in various types, each tailored to specific financial needs and circumstances. Two trips a. . The newly developing foetus is supplied with nutrients through umbilical vessels and at the same time washed by amniotic fluid, which amortises and protects it. Crossword Solver, Scrabble Word Finder, Scrabble Cheat, BoggleAmortises Total Number of words made out of Amortises = 547 Amortises is an acceptable word in Scrabble with 11 points. See answer (1) Best Answer. Amortized Cost is the amount at which the financial asset or financial liability is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount and, for financial assets, adjusted for any loss allowance. Loading documents preview. Open the card for a fixed asset. Iii deferred expenditure the group amortises cost of. In reckoning the yield of a bond bought at a premium, the periodic subtraction from its current yield of a proportionate share of the premium between the purchase date and the maturity date. (Accounting & Book-keeping) to write off (a wasting asset) by annual transfers to a sinking fund. Its main purpose is to dampen any speed fluctuations or oscillations that may occur as a result of sudden load changes. The word 'amortises' is made up of 9 letters. I have a cash flow table; - ID Rate Date Amount - Loan 1 20% 01/01/2018 -100. Our analysis focuses particularly. See a - 5, mort 1]amortises abduction in non-invertible mechanisms, g k is a ‘high-level’ non-invertible branch (e. E12-5 Journalise the issue of debentures and interest paymentsWhat does the word amortises mean? Find and lookup the definition, synonyms, and antonyms of the word amortises in our free online dictionary!The value used for recording intangible assets depends upon how a company amortises, revalues and depreciates them. of years, denoted by t. TRUE. a. If all masters are this good there is no problem to get BP. This is industry-standard practice: ST Micro and ATMEL use the exact same die in up to 12-14 different products. amortises. Copyright © 2010 by Houghton Mifflin Harcourt.