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Kcsm Kcsm 5-3< Dir jcd Kirpircth id (C)
Ditm< Wehs kcsm ecs ommd upgctmg `rij tem Wwmb`te Mghthid.
Dirjcd Kirpircthid (C) cbbiws stugmdts ti prckthkm gmcbhdn whte vcrhius typms i` bhcohbhthms. H` stugmdts ecvm ecg bhttbm prmvhius mxpmrhmdkm hgmdth`yhdn wemd `uturm, pisshobm iobhncthids crm cdg crm cr m dit ckkiudthdn bhcohbhthms, bh cohbhthms, yiu jcy whse ti omnhd whte c nmdmrcb ghskusshid i` tem krhtmrhc `ir rmkirghdn ckkiudthdn bhcohbhthms. @ibbiwhdn tehs, mcke i` tem htmjs hd Dirjcd Kirpircthid (C) kcd om ghskussmg. [tugmdts seiubg om mdkiurcnmg ti hgmdth`y wect ckkiudthdn keihkm temy jcgm, ti mxpbchd wey temy jcgm tehs keihkm hdkbughdn mxpbchdhdn, wemrm cppriprhctm, eiw tem htmj jmt ir `chbmg ti jmmt tem krhtmrhc `ir c bhcohbhty, cdg ti stctm tem hjpckt i` temhr keihkm id tem `hdcdkhcb stctmjmdts. Cdswmrs ti Sumsthid 3
3. Hd irgmr ti rmkindhzm cd mxpmdsm rmbctmg ti tehs kidthdnmdky, ht just om `mcshobm ti jcfm cd msthjctm i` ct bmcst tem jhdhjuj cjiudt i` biss. Hd tehs kcsm, di suke msthjctm hs cvchbcobm, si di cjiudt seiubg om rmkirgmg. Hd `ckt, sijm whbb crnum tect ht hs dit kbmcr tect c bhcohbhty ecs ommd hdkurrmg. Wem mxhstmdkm i` tem suht seiubg om ghskbismg hd c ditm ti tem `hdcdkhcb stctmjmdts, eiwmvmr. ?. Wehs bcwsuht gh``mrs `rij tem idm coivm hd tect tem bcwymrs crm cobm ti jcfm cd msthjctm i` tem biss. Wem $=1,111 seiubg om seiwd cs cd mxpmdsm (rctemr tecd c gmoht ghrmktby ti _mtchdmg Mcrdhdns), whte c rmsubthdn $?1,111 (71 pmrkmdt) gmkrmcsm hd hdkijm tcxms. (Wehs jcy rchsm tem qumsthid i` tem trmctjmdt i` gm`mrrmg tcxms shdkm tehs htmj wiubg dit om c tcx-gmgukthobm mxpmdsm hd ?1316 ht hs `ir tehs rmcsid tect stugmdts crm csfmg dit ti kidshgmr gmtchbmg hdkijm tcx kidsmqumdkms, dir ti cglust tem ocbcdkm semmt.) Hd cdy mvmdt, seiwhdn tehs cs c ‒_msmrvm `ir Kidthdnmdkhms‚ hd tem iwdmr‘s mquhty smkthid i` tem ocbcdkm semmt hs di bidnmr kidshgmrmg cd ckkmptcobm prckthkm6 tem krmght seiubg om ti Kidthdnmdt Bhcohbhthms ir, omttmr, Msthjctmg Biss `rij Bcwsuht. ;. @uturm jchdtmdcdkm kists crm di jirm c bhcohbhty tecd crm, scy, `uturm scbcrhms ir jctmrhcbs purkecsms. Dirjcd‘s trmctjmdt i` jchdtmdcdkm hs cd mxcjpbm i` ‒hdkijm sjiitehdn,‚ wehke hs dit hd ckkirgcdkm whte nmdmrcbby ckkmptmg ckkiudthdn prhdkhpbms, cdg wehke hs pcrthkubcrby `riwdmg id oy tem @hdcdkhcb Ckkiudthdn [tcdgcrgs Oicrg. Wem mxpmdsm kecrnm seiubg om $77,111, hdkrmcshdn dmt hdkijm cdg _mtchdmg Mcrdhdns oy $30,111 cdg rmgukhdn didkurrmdt bhcohbhthms oy tem scjm cjiudt. Wem oidg ghskiudt seiubg om suotrcktmg `rij tem rmbctmg bhcohbhty, rctemr tecd omhdn seiwd cs cd cssmt. Wem kijpcdy ecs, hd m``mkt, oirriwmg idby $51,111, out ct cd m``mkthvm hdtmrmst rctm tect hs ehnemr tecd = pmrkmdt. Dit mdiune hd`irjcthid hs nhvmd ti kcbkubctm tem m``mkthvm rctm6 tehs hs pcrt i` tem ipthidcb qumsthid h` stugmdts ecvm ommd rmquhrmg ti rmcg tem Cppmdghx. Ht whbb dit iwm tem $311,111 udthb tem hssum jcturms, ct wehke thjm tem oidg ghskiudt whbb ecvm ommd cjirthzmg, cdg tem bhcohbhty cjiudt whbb om $311,111. Wem jmteig i` rmkirghdn gims jcfm jcfm c gh``mrmdkm omkcusm ht c``mkts titcb cssmts cdg titcb bhcohbhthms cjiudts cdg tem gmot/mquhty rcthi. Ht gims dit c``mkt hdkijm. (Wem stikfeibgmr‘s jithvm `ir ecvhdn tem trcdsckthid crrcdnmg hd tehs wcy priocoby wcs tem ombhm` tect tem $?1,111 wiubg om tcxmg ct tem biwmr kcphtcb nchds rctm wemd tem hssum jcturmg6 tehs ombhm` priocoby wcs hdkirrmkt.) 7. Wehs trcdsckthid wcs ecdgbmg kirrmktby. Wem cjirthzcthid i` oidg ghskiudt hs, hd m``mkt, c pcrt i` tem trum hdtmrmst mxpmdsm cdg hs seiwd cs cd mxpmdsm id tem hdkijm stctmjmdt. Wem stctmjmdt coiut _mtchdmg Mcrdhdns hs c rmg emrrhdn. Jist stctmjmdt usmrs wiubg prm`mr ti ecvm hdtmrmst mxpmdsm seiwd cs c smpcrctm hdkijm stctmjmdt bhdm htmj rctemr tecd bujpmg hdti c oricgmr kctmniry. =. Wemrm crm twi hssums emrm< wemtemr tem $=11 seiubg ecvm ommd kcphtcbhzmg cs c gm`mrrmg kecrnm rctemr tecd mxpmdsmg6 cdg, h` mxpmdsmg, wemtemr hdkbugmg cs c didipmrcthdn htmj. ^ehbm tem gm`mrrmg kecrnm cppricke hd nmdmrcb hs tem kirrmkt idm, hd tehs kcsm cd mxkmpthid kiubg priocoby om jcgm id tem nriudg tect tem gh``mrmdkm omtwmmd tem kirr mkt mkt cppricke cdg hjjmghctm mxpmdshdn hs hjjctmrhcb. Cbteiune ct idm thjm tem ‒didipmrcthdn hdkijm cdg mxpmdsms‚ kcpthid wcs usmg ti cnnrmnctm suke tehdns cs ghvhgmdg hdkijm cdg hdtmrmst mxpmdsms, tehs hs di bidnmr tem kcsm. CQO-8 cdg CQO-;1 (ghskussmg hd Kecptmr 31) mssmdthcbby mquctm ‒didipmrcthdn‚ htmjs ti ‒mxtrcirghdcry‚ htmjs, `ir wehke spmkh`hk krhtmrhc mxhst. Wehs gims dit, eiwmvmr, prmkbugm c kijpcdy `rij rmpirthdn tem dmt cjiudt i` `hdcdkhcb rmvmdums (m.n., ghvhgmdg hdkijm) cdg mxpmdsms (hdtmrmst, ocdf `mms) cs c bhdm htmj hd tem kcbkubcthid i` prmtcx hdkijm `rij kidthduhdn ipmrcthids. Hd tem kidgmdsmg hdkijm stctmjmdt nhvmd hd Mxehoht 3, temd, h` tehs $=11 hs mxpmdsmg, ht seiubg om hdkbugmg hd tem titcb `ir ipmrcthdn mxpmdsms. 0. @rij Kecptmr 5, wm fdiw kbmcrby tect tehs hs c kcphtcb bmcsm, shdkm idm krhtmrhid tect rmquhrms kcphtcb bmcsm trmctjmdt hs trcds`mr i` thtbm ti tem bmssmm ct tem mdg i` tem bmcsm. Weus, tem $;=,111 vcbum i` tem kcr seiubg ecvm ommd kcphtcbhzmg cs cd cssmt id Lcducry ?, ?131, cdg c $;=,111 krmght `ir kcphtcb bmcsm iobhncthids jcgm. Cssujhdn *
Wehs tmckehdn ditm wcs prmpcrmg _iomrt D. Cdteidy. Kipyrhnet © _iomrt D. Cdteidy.
strchnet-bhdm gmprmkhcthid, idm-`h`te i` tem cssmt cjiudt ($>,111) seiubg om kecrnmg cs gmprmkhcthid mxpmdsm hd ?131. Ditm tect tem gmprmkhcthid kecrnm hs ocsmg id usm`ub bh`m, dit tem bmcsm tmrj ir CK_[ skemgubms. H` tem stugmdt ecs ommd rmquhrmg ti kivmr tem cppmdghx, mdiune hd`irjcthid hs nhvmd ti kcbkubctm tem hdtmrmst rctm i` tem bmcsm, wehke hs 5 pmrkmdt (smm ombiw). Weus tem $3;,=53 `hrst-ymcr pcyjmdt hs ghvhgmg omtwmmd $?,511 hdtmrmst mxpmdsm (.15 * $;=,111) cdg $31,>53 rmgukthid i` kcphtcb bmcsm iobhncthids. Cdswmr ti Ipthidcb Sumsthid ?
^m crm tibg ti cssujm tect tem $311,111 (pcr vcbum) oidg whte c = pmrkmdt kiupid rctm hd htmj 7 i` Sumsthid 3 hdvibvms 3= ymcr-mdg cdducb hdtmrmst pcyjmdts i` $=,111 ($311,111 * 1.1=). (Wem pcyjmdts crm cssujmg ti om cdducb, ct ymcr-mdg, rctemr tecd tem jirm rmcbhsthk smjhcdducb, si tect stugmdts dit ecvhdn QP kcbkubctirs kcd usm tem tmxt‘s cppmdghx tcobms.) Wcobms C cdg O cdg c rctm i` 5 pmrkmdt rmsubts hd c prmsmdt vcbum i` $=,111 * 5.==8 : $7?,>8= `ir hdtmrmst pcyjmdts pbus $311,111 * 1.;3= : $;3,=11, ir c titcb i` $>7,?8=6 shdkm tem hdvmstir pchg $51,111, tem yhmbg rctm hs bmss tecd 5 pmrkmdt. Wryhdn 0 pmrkmdt, wm nmt QP : ($=,111 * 8.>3?) + ($311,111 * 1.73>) : $81,?016 si wm fdiw tem yhmbg hs omtwmmd 0 cdg 5 pmrkmdt. ]shdn > pmrkmdt pmr kmdt cdg bhdmcr hdtmrpibcthid hd Wcobms C cdg O. wm ecvm QP : ($=,111 * 8.3;=) + ($311,111 * .;00) : $5?,?>=. (Wem jctemjcthkcbby hdkbhdmg stugmdt whbb rmcbhzm tect bhdmcr hdtmrpibcthid `ir >.1 pmrkmdt whbb rmsubt hd tem cvmrcnm i` tem twi QPs wm `iudg `ir 0 cdg 5 pmrkmdt, mxkmpt `ir riudghdn.) H ckkmpt > pmrkmdt cs c pmr`mktby cgmquctm cdswmr. Weism whte kcbkubctirs whbb kijm up whte >.?;. Cs `ir tem kirrmktdmss i` tem $>57 `hrst-ymcr oidg ghskiudt cjirthzcthid, tem kcbkubcthid hs cs `ibbiws< [hdkm tem oidg prikmmgs wmrm $51,111 cdg tem trum yhmbg wcs >.?; pmrkmdt, temd Xmcr 3 dmt hdtmrmst seiubg om $51,111 * 1.1>?; : $=,>57. Out tem stctmg (kcse) hdtmrmst pcyjmdt hs $=,1116 teus tem t em rmjchdhdn $>57 i` hdtmrmst mxpmdsm hs cjirthzcthid i` oidg ghskiudt. Js. @ubbmr‘s @ubbmr‘s kcbkubcthid kcbkubcthid wcs kirrmkt. kirrmkt. Cdswmr ti Ipthidcb Sumsthid ;
Wem hdtmrmst rctm hs gmtmrjhdmg oy `hdghdn tem vcbum hd Wcobm O mqucb ti $;=,111 ghvhgmg oy tem cdducb pcyjmdts i` $3;,=53 `ir c pmrhig i` ; ymcrs ($;=,111 ghvhgmg oy $3;,=53 : ?.=>>). Wem hdtmrmst rctm hs 5 pmrkmdt. Wem cjirthzcthid skemgubm<
Xmcr
3 ? ;
Omn. Ocb.
$;=,111 ?7,?38 ?,=>0
Qcyjmdt
$3;,=53 3;,=53 3;,=53 ($3 riudghdn mrrir)
Hdtmrmst
$?,511 3,8;5 3,110
Qrhdkhpcb _mgukthid
$31,>53 33,07; 3?,=>=
H usm tehs skemgubm ti nmdmrctm liurdcb mdtrhms `ir tem bmcsm pcyjmdt cdg temd seiw tem cssmt gmprmkhcthid mdtrhms, wehke crm ocsmg id tem usm`ub bh`m i` `hvm ymcrs.