The amount of uncollectible accounts expense that will be recognized on the Year Income statement , Therefore, the net realizable value of accounts receivable is $28,850.
How Do Accounts Receivable (AR) Work?Accounts receivable (AR) is the remaining amount owed to a business for goods or services that have been delivered or consumed but have not yet been paid for by clients. The balance sheet classifies accounts receivable as a current asset. Customers' unpaid debt for goods they made with credit is referred to as AR.
How is the Uncollectible Accounts calculation done?Calculate the share of each that you anticipate will not be recoverable by multiplying each percentage by the dollar amount of each piece. Calculate the result by multiplying, for instance, 0.01 by $75,000, 0.02 by $10,000, 0.15 by $7,000, 0.3 by $5,000, and 0.45 by $3,000.
Amount of uncollectible accounts = Total revenues earned on account * Percentage of Uncollectible Accounts
= $105,000 * 3/100
= $3,150
Therefore, amount of uncollectible accounts expense is $3,150.
Net realizable value of accounts receivable = Gross Accounts Receivable - Allowance for Doubtful Accounts
= ($105,000 - $73,000) - $3,150
= $32,000 - $3,150
= $28,850.
Therefore, the net realizable value of accounts receivable is $28,850.
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Solving for dominant strategies and the Nash equilibrium Suppose Rashard and Alyssa are playing a game that requires both to simultaneously choose an action: Up or Down. The payoff matrix that follows shows the earnings of each person as a function of both of their choices. For example, the upper-right cell shows that if Rashard chooses Up and Alyssa chooses Down, Rashard will receive a payoff of 6 and Alyssa will receive a payoff of 3. In this game, the only dominant strategy is for to choose The outcome reflecting the unique Nash equilibrium in this game is as follows: Rashard chooses and Alyssa chooses
Nash equilibrium occurs when players do not modify their positions while knowing that doing so will result in a poorer outcome. Dominant strategy arises when each player adopts the optimal plan regardless of the move of the opponent.
The optimum strategy for an individual may or may not be the same depending on the stakes of the game and the expected action of the other person involved, according to game theory. Sometimes the ideal tactic is the same regardless of how other players perform. This is referred to as the prevailing strategy. On the other hand, there is the so-called Nash equilibrium, which describes a form of mutual understanding—each player understands the other player's best tactics and considers them while optimizing their own strategy. The dominant strategy, according to game theory, is the best action for an individual regardless of how other players respond.
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sofia spends all of her income on pizza and gasoline. suppose sophia is presented with two options: a and b. option a will subsidize gasoline by decreasing its price by 50%. option b will increase sophia's income by the cost of the subsidy in option a. assuming sophia strictly prefers option b to option a, which of the following must be true?
Sofia spends all of her income on pizza and gasoline, In this case: Sophia consumes at least some of each good.
The amount of money, property, and other transfers of value obtained over a predetermined period of time in return for services or goods are often referred to as "income." Income is defined in accordance with the context in which the word is employed; there is no single, universal definition. Earned, passive, and portfolio income are the three basic types of income. Earned income consists of salaries, tips, commissions, and wages. Rental properties, royalties, and limited partnerships are all potential sources of passive or unearned income. Interest, dividends, and capital gains on assets are all types of portfolio or investment income.
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Research by Cao, and also data from mergerstat, showed that leveraged buyout (LBO) premiums were less than merger and acquisition premiums.
Since the private equity company is more return-driven than an M&A model, where the acquirer is frequently a strategic buyer, the LBO model is more concentrated on the Internal Rate of Return (IRR) of the deal.
Although it technically may go either way, the LBO will often offer you a lesser valuation. The simplest way to understand about it is that with an LBO, you only evaluate a firm based on its terminal value and do not receive any value from its cash flows between Year 1 and Year Final. A strategy for mergers and acquisitions (M&A) frequently includes a leveraged buyout. In order to assist a corporation diversify its portfolio, they are occasionally utilised to buy the competitors and enter new markets.
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advertising, personal selling, sales promotion, and public relations make up the: group of answer choices communication model advertising campaign marketing mix promotional mix
The promotional mix consists of communication tools, including advertising, public relations, sales promotion, direct marketing, and personal selling.
What is a promotional mix?The promotional mix is a term used in marketing to describe a combination of promotional factors that marketers have selected to aid a company in achieving its objectives. As a part of the marketing mix, it has been recognized. For the purpose of achieving a certain marketing objective, a promotional mix is a combination of marketing strategies such as sales, public relations, public relations, and direct marketing.
The employment of a variety of marketing techniques to persuade the target market of the advantages of utilizing a certain good or service and to affect their purchasing habits is known as a promotional mix. Companies aim to do some more attractive, influential promotion through various media because the promotional mix is an essential strategy to increase sales.
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When the nation of Worldova allows trade and becomes an exporter of silk
a. residents of Worldova who produce silk become better off; b. residents of Worldova who buy silk become worse off; c. and the economic well-being of Worldova rises.
When the state of Worldova allows change and becomes an exporter of silk, residents of Worldova who produce silk turn out to be higher off, residents of Worldova who purchase silk turn out to be worse off, and the financial well-being of Worldova rises.
Where is silk exported from?India exports uncooked silk, herbal silk yarn, fabric & made-ups, ready made garments, silk waste and hand loom products of silk. During 2021-22, the country's silk and silk merchandise exports have been valued at US$ 248.56 million.
As is often known, the top exporter of Raw Silk is China, whose export has a worth of $315M and represents the 88% of the international exportation. China is observed through Italy ($18.3M), Malaysia ($12M), Romania ($7.09M) and Germany ($3.32M).
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https://brainly.com/question/8102685#SPJ4TRUE/FALSE. mining utilities food chemicals primary and fabricated metals machinery computers and electronic products electrical equipment, appliances, and components transportation equipment other manufacturing wholesale trade retail trade information depository institutions finance (except depository institutions) and insurance real estate and rental and leasing professional, scientific, and technical services holding companies (nonbank) other industries
It is true that the mining utilities food chemicals primary and fabricated metals machinery computers and electronic products electrical equipment, appliances, and the components transportation equipment.
What is mining?Mining is the process of taking economically important minerals or other geological materials out of the Earth, typically from an ore body, lode, vein, seam, reef, or placer deposit. The practicality of investing in the machinery, manpower, and energy needed to extract, process, and transport the materials found at the mine to manufacturers who can utilise the material determines whether these deposits can be exploited for the raw materials. Most materials that cannot be grown through agricultural processes or are impractically generated artificially in a lab or factory must be obtained through mining. Extraction of any non-renewable resource, such as oil, gas, or even water, is considered mining in a broader sense. Even after a mine has shut down, mining operations can have a severe impact on the environment.
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The cash account shows a balance of $40,000 before reconciliation. The bank statement does not include a deposit of $9,200 made on the last day of the month. The bank statement shows a collection by the bank of $3,960, and a customer's check for $1,300 was returned because it was NSF. A customer s check for $1,380 was recorded on the books as $1,920, and a check written for $318 was recorded as $390.
The correct balance in the cash account was _____?
The correct balance in the cash account was 42,192$ if the cash account shows a balance of $40,000 before reconciliation.
Is a bank account the same as a cash account?Accounts for checking: You can write checks, use a debit card, and withdraw money from an ATM with some cash management accounts, which are comparable to checking accounts. The interest rates for cash management accounts are typically greater than those on checking accounts, many of which pay no interest at all.
What are the advantages of having a cash account?Having a cash account avoids investors from suffering substantial losses by capping possible losses at the total amount invested. As an illustration, if you invest $2,000 in a stock, the maximum amount you can lose is $2,000.
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In the case of regression with interactions, the coefficient of a binary variable should be interpreted as follows:
A)there are really problems in interpreting these, since the ln(0)is not defined.
B)for the case of interacted regressors, the binary variable coefficient represents the various intercepts for the case when the binary variable equals one.
C)first set all explanatory variables to one, with the exception of the binary variables. Then allow for each of the binary variables to take on the value of one sequentially. The resulting predicted value indicates the effect of the binary variable.
D)first compute the expected values of Y for each possible case described by the set of binary variables. Next compare these expected values. Each coefficient can then be expressed either as an expected value or as the difference between two or more expected values.
Option D is correct The coefficient of a binary variable should be interpreted in regression with interactions. The difference between two or more expected values or an expected value can then be used to express each coefficient.
Binary predictors may be used in linear regression?If a binary feature is of the (0,1) type, the linear regression model can use it right away. If by "Binary feature" you imply, for instance, having two levels ("yes" and "no"), you can map ("yes" and "no") to (0,1) or create a fake variable. Simple linear regression is expanded upon by logistic regression.
We cannot apply simple linear regression when the dependent variable has a dichotomous or binary nature. When the dependent variable is binary (e.g., sex, response, score, etc.), logistic regression is the statistical method used to forecast the relationship between the predictors (our independent variables) and the predicted variable (the dependent variable). A logistic regression requires at least two independent variables, often known as predictors. The IVs, or predictors, might be categorical (ordinal/nominal) or continuous (interval/ratio). The predictive power of each predictor variable is tested in a single block while accounting for the influence of other predictors in the model.
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If two duopolists can collude successfully, then both will
lower their economic profits.
price at marginal cost.
price below average total cost.
earn greater profits than if they did not collude.
Both duopolists will profit more from their successful collusion than they would have otherwise.
What happens when oligopolies collude?Oligopolists may behave almost exactly like ideal rivals if they engage in intense competition, which would drive prices down and result in no profits for anyone. If oligopolists conspire with one another, they may be able to act like a monopoly, drive up prices, and generate a steady stream of high profits.
Due to collusion and price fixing in duopolies, consumers pay more and have fewer options. When two businesses work together to increase earnings, everyone wins. Companies don't have to worry about disruptors or participate in endless, pointless rivalry.
However, Bertrand competition occurs if the two businesses compete through determining prices.
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FILL IN THE BLANK. to apply herzberg's two-factor theory, managers should first eliminate dissatisfaction by addressing ___ factors, making sure that working conditions, pay levels, and company policies are reasonable.
To apply herzberg's two-factor theory, managers should first eliminate dissatisfaction by addressing hygiene factors, making sure that working conditions, pay levels, and company policies are reasonable.
What are examples of company policies?Employee behaviour, dress code, attendance, equal opportunity, and other areas pertaining to the employment conditions and terms are a few examples of company policies.
What does corporate policy serve?While policies have many advantages, their main purpose is to outline the behavior, behaviors, and thought processes that the organization expects from its employees in particular situations. The main objectives of corporate procedures and policies are to protect the rights of employees and advance the interests of the company.
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a decrease in the trade-weighted value of the U.S. dollar will most likely result in which outcome
a. U.S. workers will be able to work in other countries more easily
b. U.S. businesses will be forced to accept more foreign currency.
c. U.S. consumers will have to spend more money to buy foreign goods.
d. U.S. products sold in foreign markets will be in lower demand.
Answer:
B
Explanation:
Given the monthly usages in the following table, classify the items in A, B, and C categories according to dollar usage. Item Usage Unit Cost 4021 90 $1,400 9402 300 12 4066 30 700 6500 150 20 9280 10 1,020 4050 80 140 6850 2,000 10 3010 400 20
4400 5,000 5
Item Category
4021 9402 4066 6500 9280 4050 6850 3010 4400 c. Determine the percentage of items in each category and the annual dollar value for each category for part b. Category A Percentage of Items Percentage of Annual Dollar Value B % % С
In the given case we need to
Determine the percentage of items in each category and the annual dollar value for each category
The formula Percentage = (number you want to get the percentage for total) 100 is used to calculate the percentage of one number in relation to another. To convert a decimal to a percentage, move the decimal point two places to the right; to convert a percentage to a decimal, move the decimal point two places to the left.A % in mathematics is a quantity or ratio that is stated as a fraction of 100 (from the Latin per centum, "by a hundred"). Although the abbreviations "pct.", "pct.", and occasionally "pc" are also used, the percent symbol, "%," is frequently used to indicate it.To know more about Percentage here
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The maximum penalty that may be assessed for a single non willful violation of the insurance code is
A monetary penalty of up to $1,000 for each violation or $5,000 for willful offences, whereby the offender knew or reasonably should have known that the violation had occurred; If the offender knew they were breaking the law, their license might be suspended or revoked; otherwise, they could get any other appropriate and reasonable relief.
If the Benefit Payment Control Unit determines that you intended to get more unemployment benefits than you were entitled to, you will be required to pay a fine. This course of action is based on regulatory compliance shortcomings, and it is not meant to rule on the legality of any agreements or transactions made by the bank with its clients. Background. You must pay back the overpayment in addition to the penalty. The Secretary may impose a civil money penalty on any financial institution or agency that breaches a clause in paragraph I or (j) of section 5318 or any special rules issued under section 5318A that is not less than twice the transaction's value or not more than $1,000,000.
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The maximum penalty that may be assessed for a single non willful violation of the insurance code is?
shaggy, a partner in a cpa firm, allowed his cpa license a couple of years ago. he has continued to tell his clients and his partners that he is still a cpa. which of the following statements is true?
Shaggy has committed an Acts Discreditable since he used the CPA credential during a period when his license was not current and thus he was not a CPA.
How long may a CPA firm use the name of a deceased member before changing it to another member's name?Additionally, for up to two years after becoming a lone practitioner, a partner or shareholder who survives the passing away or withdrawal of all other partners or shareholders may continue to practice under the name that includes the names of previous partners or shareholders.
Can you phone your previous customers and let them know you're leaving aicpa?(2) Eugene is permitted to phone his previous clients and advise them of his departure in accordance with AICPA guidelines. Regarding sharing such information, there are no limits.
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a buyer obtains a mortgage loan that covers the purchase of a condominium plus furniture, appliances, and other personal property, such as towels and kitchen utensils, has a
Searched for According to the textbook , manufacturers legally must:
Answer:
Manufacturer's liability is a legal theory or doctrine that holds producers or sellers accountable for damage brought on by subpar goods that are marketed and sold. Typically, one of three criteria is used to evaluate a manufacturer's liability:
(1) Negligence, which is the failure to use reasonable care to prevent product defects or the failure to provide consumers with adequate warning of a danger attendant the use of a manufactured product.
(2) Breach of Warranty, which is the failure to uphold the terms of a claim or promise regarding the quality or performance of a specific product; and
(3) Strict responsibility, which allows for the culpability of a seller or producer for a defective product even in the absence of negligence or warranty breach. The courts' increasing acceptance of arguments based on manufacturer's culpability is attributed to a vigorous consumer movement.
shen, antonio, and dmitri are roommates who are trying to decide how much money to spend on heat in their apartment each month.
Being roommates shen, antonio, and dmitri should pay as per the percentage use by each of them and split accordingly
A split payment is when the total cost of one transaction is paid for utilising many different payment sources. Typical ones of split payments include a person paying for something with two separate credit cards or a group of diners sharing the bill three main ways at a restaurant. The phrase means that everyone in the group pays their fair part when dining out. Since more people, particularly women, are becoming financially independent and accustomed to paying their restaurant bills, split bills is becoming common among young people. The most popular method of splitting is to divide the bill evenly among all party participants, in which case each person contributes their fair share of the total cost.
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no-par value stock is common stock that:multiple choice question.is not publicly tradedhas no current valuehas not been assigned a par value
No-par value stock does not have a redeemable price; rather, the price is set by the market price, which is the price investors are willing to pay for the shares. The majority of shares issued today are classified as having no par value or a low par value.
Is there a par value for common stock?Common stock typically has a par value per share that is relatively low, like $0.10 or $0.01, and that has no bearing on the share's current market value. The legal capital of the common stock is often referred to as the par value.
What distinguishes equities with par value from those without par value?A stock's par value is the price per share that the firm that issued it assigned, and it is frequently set at a very low number, like one penny. The issuance of a no-par stock has no set minimum value. Both forms are irrelevant to the stock's current market value.
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a new tariff on steel imports in the us will cause the price of steel for us consumers to , and the us producers of steel will .
A new tariff on steel imports in the US will cause the price of steel for US consumers to rise, and the US producers of steel will sell more.
What are tariffs ?A tariff is a levy imposed on the import or export of products by the government of a nation or by a supranational union. Import tariffs can regulate international trade and serve as a means of supporting or defending home business in addition to providing the government with cash.
If a new tariff is therefore imposed on steel imports, then the United States will see the cost of steel for her consumers rising. US producers of steel will be able to sell more with their similar or lower pricing.
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The process cost summary summarizes: (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.)
Physical flow of units.
Equivalent units of production.
Costs per equivalent units.
Assignment of total costs to units worked on in the period.
Physical flow of units., Equivalent units of production., Costs per equivalent units are correct.
What does a process cost summary describe?A production report that lists the expenses, output, and costs associated with each production unit is known as a process cost summary. In other words, this report serves as a summary of all the production operations for a certain process or department.The information in the process cost summary relates to the: Costs incurred by the department - The costs incurred by the preceding departments are used. Equivalent production units - The components of the units are the materials, the conversion, and the overhead.Process costing entails keeping track of the number of units that go through the production process during a certain time period, gathering cost data for each stage, and using the data to determine the cost per unit.To learn more about process cost refer,
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FILL IN THE BLANK To avoid IRS reporting requirements under the ______, transfers of cash to cashier's checks or $100 bills must take place in amounts under $10,000 or through banking officials who agree not to fill out a CTR.
To avoid IRS reporting requirements under the Affordable Care Act , transfers of cash to cashier's checks or $100 bills must take place in amounts under $10,000 or through banking officials who agree not to fill out a CTR.
What is Affordable Care Act?The Patient Protection and Affordable Care Act is sometimes known as the Affordable Care Act (ACA), or simply Obamacare.It is a significant piece of U.S. federal legislation that was passed by the 111th Congress and became law on March 23, 2010, under the signature of President Barack Obama. Together with the amendment to the Health Care and Education Reconciliation Act of 2010, it constitutes the largest regulatory revision and coverage increase to the American healthcare system since the passage of Medicare and Medicaid in 1965. The majority of the ACA's rules became effective in 2014. A number of delivery system improvements were also implemented under the law in an effort to lower costs and raise standards of service.To learn more about Affordable Care Act, refer:
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if kate somehow were to end up with all the snickers bars and all the skittles, the allocation would be pareto efficient
Yes, it is feasible since there are various situations in which a point might be situated on the contract curve while inside an edge worth box for the two parties.
In an Edgeworth Box diagram, the crossing point of two offer curves denotes a practical allocation that maximises utility at the same price ratio. It won't always be a straight path, though. There is no single contract curve, for instance, because with perfect replacements the indifference curves are straight lines, making every point a point of tangency between indifference curves (the whole box represents the contract "area") Mary would be delighted if you gave her both; if the apple and candy form an orderly row, her ideal distribution would be (M, M). The next allocation she would want to get is (M, D); she would receive the new apples, and Donald would receive the new candy.
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the estate and gift taxes share several common features. which of the following characteristics is common to both the estate and gift taxes? multiple choice an applicable credit and a marital deduction a charitable deduction and an annual exclusion a gift-splitting election and a deduction for income taxes paid by the fiduciary a charitable deduction and the unused spousal exemption equivalent all of these choices are characteristics common to both the gift and the estate tax.
A charitable deduction and the unused spousal exemption equivalent is common to both estate and gift taxes.
What is an estate?A vast piece of land with a single owner is known as an estate, and historically, it has produced income for the owner. A country house, mansion, palace, or castle is an example of a very large property in the UK that historically included dwellings, outbuildings, sustaining agriculture, and forests that surrounded the gardens and grounds. It is the term used today to refer to a manor, but it lacks the manor's former territorial authority. Prior to the 1870s, large estates, which frequently included several thousand acres and typically consisted of multiple farms leased to tenants, provided food for the grand house from its own home farm and a kitchen garden. Large rural estates, however, lost their social and economic significance as a result of the agricultural crisis that began in the 1870s and the loss of servants.
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balancing quality costs against expected revenue gains has become known as: quality function deployment. return on quality. house of quality. quality trilogy.
Balancing quality costs against expected revenue gains has become known as return on quality.
What does income mean in a business?The term "revenue" describes the entire earnings a business makes from its primary activities, such as the sale of goods or services, the rental of real estate, regular payments, the interest on loans, etc.
Are sales a profit or a loss?Sales, or "revenue," does not take into account any costs or expenditures related to running the business. Profit is the amount of revenue that is left over after all costs, obligations, sources of new revenue, and operating costs have been taken into account.
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When it comes to saving money, the amount you save is determined by how much you have left when all your spending is done.
True/False
When it comes to saving money, the amount you save is determined by how much you have left when all your spending is done. [FALSE]
About the concept of savingSaving is one way of managing finances that aims to prepare a reserve fund in the future. Savings also play a role in ensuring your financial stability if you experience unwanted things in the future. Indirectly, saving can help you find out about financial priorities.
Starting a savings activity plays an important role in the flow of finances, especially for those of you who have just started working and have your first income. In fact, saving is not always an easy habit for everyone even though they already know the many benefits for the future. This will become more difficult if you don't start getting into the habit of saving the right way.
Saving isn't just about how much money you can afford to set aside. More than that, saving is about forming a persistent habit. The key word is consistency. On the internet, there are lots of easy ways to save according to your condition. If until now you are still having trouble setting aside money, there may be something wrong with the way you are saving.
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refers to the degree to which people accept economic and social differences in wealth, status, and well-being as natural and normal.
The degree to which individuals accept economic and social disparities in income, prestige, and well-being as natural and normal is referred to as "power distance."
What is power distance, exactly?Power distance- This is how individuals of a society engage with one another on a hierarchical scale. While a High Power Distance culture shows tremendous deference to people in positions of authority, a Low Power Distance culture emphasises treating everyone equally.
The concept of "power gap" refers to how well less powerful members of institutions and groups, such as families, tolerate and accept unequal power distribution. From the perspectives of both the followers and the leaders—the latter of whom are in positions of authority—this element is evaluated.
What advantages does power distance have for business?Power distance has an impact on organizational structures, the degree of centralization, and the decision-making procedures (Hofstede, 2001). How employees view their relationship to power can have an impact on their attitudes and behavior in the workplace.
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To maximize market share, a firm may use _____________ pricing, which is based on the theory that as sales volume increases, unit costs will decrease.
A. Market-penetration
B. Market-skimming
C. Value pricing
D. Demand pricing
To maximize market share, a firm may use market penetration pricing, which is based on the theory that as sales volume increases, unit costs will decrease. Therefore, the option A holds true.
The practice of penetration pricing is an intelligent pricing strategy granted by the firm in order to gain a larger share in the market by offering the goods and services at lower prices, wherein the sales volume increases exponentially, and the unit cost also decreases. Thus, it helps in increasing the market share of the firm in the economy.
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an open forum where the representative if an organization often offers and statement then answers questions
Press conferences are public forums where an organization's representative will frequently make a statement and then take questions.
What is the purpose of a press conference?A company or group may organize a press conference in front of journalists to provide important information about themselves, such as the start of a campaign. In this interactive setting, journalists can discover more about your organization and campaign.
A press conference in public relations serves what purpose?Press conferences are held when important news has to be disseminated. They are an essential tool for getting your word out to a larger audience. They need a lot of work, though, so they must be taken seriously. Spreading inaccurate or irrelevant information is worse than sending no message at all.
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within situational control, the extent to which a manager has or does not have the support, loyalty, and trust of the work group is known which of the following?
The leader-member relationship is the degree to which a supervisor has or does not have support, fealty, and trust of the work team within situational control.
What exactly does it mean that you are a manager?
The original definition of a manager is someone who supervises the activities of people. Simply put, managers supervise the actions of others in order to achieve goals. Managers in the workforce may be in control of structures or specific features that don't involve humans.
What are the responsibilities of a manager?
Manager Responsibilities:
Managing business operations and delegating responsibilities.Hiring, training, motivating, and coaching employees to provide attentive, efficient customer service as well as evaluating employee performance and offering helpful feedback and skills training.To know more about Manager visit:
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Pursuant to the collection of email addresses by the California Board of Accountancy from renewing license applicants, which is the following is true! The email address is not considered a public record The email address is considered a public record The California State Board of Accountancy is prohibited from collecting any email addresses from renewing licenses. None of the above are true
Pursuant to the collection of email addresses by the California Board of Accountancy from renewing license applicants, the true statement include the following: A. The email address is not considered a public record.
What is a PII?In Medicine and Computer technology, PII is an abbreviation for personally identifiable information and it can be defined as any type of information that can be used by individuals or business organizations (companies) on its own or with other relevant data, so as to identify an individual.
This ultimately implies that, all personally identifiable information (PII) connotes the privacy of an individual and as such, they are under the control of individuals with the exclusive right on whether or not to be disclosed to others such as the following;
Driver's licenseReligious and political beliefs.Social Security numbers (SSN).Email addressFull nameHome addressAccording to section 5009.5 of the California Board of Accountancy, the email addresses obtained from license applicants are confidential and as such, they are not considered to be a public record.
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