To calculate the number of hours required to be billed to break even you divide the fixed
costs by the contribution margin per hour.
Not exact matches
It also estimated that the loss of those workers could
cost the country $ 460.3 billion in economic output over the next decade, with Medicare and Social Security
contributions dropping
by $ 24.6 billion.
Another report, published
by progressive advocacy group Center for American Progress and FWD.us, found that repealing the program could
cost the U.S. $ 460.3 billion in economic output over the next decade, and that
contributions to entitlement programs like Medicare and Social Security could drop
by $ 24.6 billion.
The same experts found that widespread vegetarianism could cut environmental
costs by $ 35 billion, as meat's role in exacerbating climate change, as well as its
contribution to soil erosion, water pollution, deforestation, and biodiversity loss, is well documented.
In accounting terms,
contribution margin ratio (CMR) equals sales divided
by variable
costs.
Such risks, uncertainties and other factors include, without limitation: (1) the effect of economic conditions in the industries and markets in which United Technologies and Rockwell Collins operate in the U.S. and globally and any changes therein, including financial market conditions, fluctuations in commodity prices, interest rates and foreign currency exchange rates, levels of end market demand in construction and in both the commercial and defense segments of the aerospace industry, levels of air travel, financial condition of commercial airlines, the impact of weather conditions and natural disasters and the financial condition of our customers and suppliers; (2) challenges in the development, production, delivery, support, performance and realization of the anticipated benefits of advanced technologies and new products and services; (3) the scope, nature, impact or timing of acquisition and divestiture or restructuring activity, including the pending acquisition of Rockwell Collins, including among other things integration of acquired businesses into United Technologies» existing businesses and realization of synergies and opportunities for growth and innovation; (4) future timing and levels of indebtedness, including indebtedness expected to be incurred
by United Technologies in connection with the pending Rockwell Collins acquisition, and capital spending and research and development spending, including in connection with the pending Rockwell Collins acquisition; (5) future availability of credit and factors that may affect such availability, including credit market conditions and our capital structure; (6) the timing and scope of future repurchases of United Technologies» common stock, which may be suspended at any time due to various factors, including market conditions and the level of other investing activities and uses of cash, including in connection with the proposed acquisition of Rockwell; (7) delays and disruption in delivery of materials and services from suppliers; (8) company and customer - directed
cost reduction efforts and restructuring
costs and savings and other consequences thereof; (9) new business and investment opportunities; (10) our ability to realize the intended benefits of organizational changes; (11) the anticipated benefits of diversification and balance of operations across product lines, regions and industries; (12) the outcome of legal proceedings, investigations and other contingencies; (13) pension plan assumptions and future
contributions; (14) the impact of the negotiation of collective bargaining agreements and labor disputes; (15) the effect of changes in political conditions in the U.S. and other countries in which United Technologies and Rockwell Collins operate, including the effect of changes in U.S. trade policies or the U.K.'s pending withdrawal from the EU, on general market conditions, global trade policies and currency exchange rates in the near term and beyond; (16) the effect of changes in tax (including U.S. tax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger
costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered
by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personnel.
Retirees are facing problems very similar to the average pension fund: In addition to not having enough cash
contributions to keep up with the
costs of aging, their returns have been hurt
by interest rates that have been too low for too long.
Management has a long - term target of achieving a
contribution margin of 40 % in the U.S.
by 2020, and it believes things are running ahead of plan because of higher than anticipated revenue growth and moderate increases in content and other streaming
costs.
Total compensation per employee consists of many different elements, including not only negotiated / imposed wage settlements, bracket creep (employees moving up within their pay range), composition of employment (professional vs clerical), pay equity, pension and other future employee benefit
costs driven in part
by market conditions, Canada and Quebec Pension Plan
contributions (which increase
by the annual increase in the industrial wage), among others.
Christopher M. Sulyma filed a lawsuit on behalf of two proposed classes of participants in the Intel 401 (k) Savings Plan and the Intel Retirement
Contribution Plan, claiming that the defendants breached their fiduciary duties
by investing a significant portion of the plans» assets in risky and high -
cost hedge fund and private equity investments through custom - built target - date funds.
But over time,
by consistently making
contributions to a globally diversified stock market portfolio at low
costs, you can't help but build wealth over time.
Plaintiff Christopher M. Sulyma, on behalf of two proposed classes of participants in the Intel 401 (k) Savings Plan and the Intel Retirement
Contribution Plan, claims that the defendants breached their fiduciary duties
by investing a significant portion of the plans» assets in risky and high -
cost hedge fund and private equity investments.
The VentureStart program works on an «equal
contribution» basis, where entrepreneurs contribute toward the total
cost of the education phase of the program (matched
by FedDev through VentureStart) and 50 per cent of the seed financing for the product development phase, up to a maximum of $ 30,000 in matching funds.
Contributions of real estate to a charity or donor - advised fund account are generally deductible at fair market value — as determined by an independent qualified appraiser — on the date of contribution, whereas contributions of real estate to a private foundation are generally deductible at the lower of cost basis or
Contributions of real estate to a charity or donor - advised fund account are generally deductible at fair market value — as determined
by an independent qualified appraiser — on the date of
contribution, whereas
contributions of real estate to a private foundation are generally deductible at the lower of cost basis or
contributions of real estate to a private foundation are generally deductible at the lower of
cost basis or market value.
The largest
contribution to non-tradables inflation was made
by house purchase
costs, which increased
by 1.5 per cent in the quarter and
by over 5 per cent over the year.
Benefits have also been trimmed in recent years
by switching from defined
contribution pensions to 401 (k) s and increasing employee
contributions to health care
costs.
Finally, GM's quick repayment of the loans has whetted the appetite of some commentators (including DeCloet) for the ultimate repayment of the full government contribution. That would occur through the issuance of public equity
by GM and Chrysler, creating a market for those stocks into which the government would presumably sell its shares. There is even some nefarious language in the rescue packages requiring the government to sell off its shares within specified, relatively aggressive timelines. The more I think about it, the less this makes sense — neither for the auto industry, nor for taxpayers. Why not hang onto the equity stake? If the companies recover and the equity gains market value, then the government will be able to claim that on its balance sheet (hence officially recouping the
cost of its written - off
contributions and creating a budgetary gain).
Outcome: For the same
cost of
contribution, ² Jane will benefit her charities
by an additional $ 321,567, with $ 61,567 more in tax savings than if she continues her current direct annual cash
contributions.
Similarly the losses caused
by changes in weather are not factored in negatively, while extra
costs involved in responding to these changes are considered as
contributions to growth.
The Federal Court also made orders
by consent that Woolworths update its trade practices compliance program and pay a
contribution of $ 250,000 towards the ACCC's
costs in the proceedings.
Speaking at a public meeting in which the Park District's $ 385 million budget was unveiled, Laurence Msall, president of the Civic Federation, said the tax watchdog group supported the district's restraint in not raising property taxes and increasing employee
contributions to health care
costs, but was troubled
by the «pension holiday.»
McKenna said the Park Board is willing to pay a fair price, which he calculated
by subtracting a $ 34,000 road - building
contribution from a neighboring business, a $ 150,000 state grant and the
cost of extending a roadway past a privately owned lot.
It doesn't feature on the «scorecard» of spending commitments because the amount is relatively low, but it promises to bump local politicians» income
by exempting them from having to pay income tax and national insurance
contributions (NICs) on their
costs getting to the local authority.
* Based on data released
by the FEC on July 09, 2003 except for independent expenditure and communication
cost,
contributions to federal candidates, and
contributions from individual donor data, which were released
by the FEC on November 18, 2013.
Cuomo's proposed $ 145.3 billion plan includes billions for these capital outlays, but was balanced
by $ 485 million in
contributions that Cuomo wants Mayor Bill de Blasio to direct toward CUNY as well as $ 180 million this fiscal year and $ 476 million next year in additional Medicaid
costs.
The average
contribution rate for the police and fire retirement system will decline
by 2 percent — from 24.7 percent of payroll
costs to 24.3 percent.
The pension liabilities for New York state and New York City have been kept in check over the years
by hiking
contributions, but increasing
costs could place pressure on future budgets, according to report released this week
by Moody's.
The # 110bn
cost of the plan would be paid for
by the abolition of pension credits and of tax relief on pension
contributions.
About 45,000 of the telecom giant's workers, represented
by the Communications Workers of America and the International Brotherhood of Electrical Workers, walked off the job on Aug. 7 in protest against Draconian concessions demanded
by the highly profitable company, including eliminating pensions for new hires; slashing paid sick time and holidays; and increasing employees»
contributions to their health care
costs.
The Comptroller shall review all revenue estimates and expenditure estimates for Medicaid, public assistance and pension
contributions and health care insurance
costs for County employees to be used in the proposed tentative budget prepared
by the County Executive and submit to the Legislature in writing
by the 15th of October a report indicating whether or not such estimates are suitable estimates for the upcoming fiscal year.
The pension
costs for the state's nearly 700 school districts will decline
by 11.6 percent next year, the second year in a row
contribution rates have fallen.
The original Tier 6 bill itself contained a clause allowing any public employee union, including those representing court officers, to petition the governor for a restoration of early retirement at age 57, but only on the condition that the added
cost would be covered
by added employee
contributions.
That this House declines to give a Second Reading to the Welfare Benefits Up - rating Bill because it fails to address the reasons why the
cost of benefits is exceeding the Government's plans; notes that the Resolution Foundation has calculated that 68 per cent of households affected
by these measures are in work and that figures from the Institute for Fiscal Studies show that all the measures announced in the Autumn Statement, including those in the Bill, will mean a single - earner family with children on average will be # 534 worse off
by 2015; further notes that the Bill does not include anything to remedy the deficiencies in the Government's work programme or the slipped timetable for universal credit; believes that a comprehensive plan to reduce the benefits bill must include measures to create economic growth and help the 129,400 adults over the age of 25 out of work for 24 months or more, but that the Bill does not do so; further believes that the Bill should introduce a compulsory jobs guarantee, which would give long - term unemployed adults a job they would have to take up or lose benefits, funded
by limiting tax relief on pension
contributions for people earning over # 150,000 to 20 per cent; and further believes that the proposals in the Bill are unfair when the additional rate of income tax is being reduced, which will result in those earning over a million pounds per year receiving an average tax cut of over # 100,000 a year.
«We must replace the public embarrassment of existing campaign financing laws, which allow enormous
contributions and unlimited expenditures, with a system of reasonable limits that levels the playing field and ensures that meritorious candidates are not discouraged
by the
costs of running for public office.»
As the Pew report notes, «Among those states that require local governments to pay for part of the health care
costs incurred
by Medicaid patients within their jurisdictions, New York's local governments make a particularly large
contribution.»
Although not specifically a biology book it is something that all biology students, even all science students, should dip into, especially the first
contribution by Lester Brown that describes the
costs of environmental degradation in economic terms and the pressing need to develop environmentally sustainable economics.
The state's
contribution to CANU, which also partly covers the
cost of the academy's international collaborations, was raised
by $ 300,000 to $ 1.4 million last year, according to the ministry.
Over the whole period, rising disease prevalence boosted spending
by 0.5 percentage point per year compared to a
contribution of 2.5 percentage points from rising
cost per case, the researchers found.
The culprit was indeed a doctor, Dr. Edwin J. Goodman and he hoped to profit from his brainchild as follows, from the preamble to the bill» A bill for an act introducing a new mathematical truth and offered as a
contribution to education to be used only
by the State of Indiana free of
cost by paying any royalties whatever on the same, provided it is accepted and adopted
by the official action of the legislature in 1897.»
Some of the higher
cost of employer retirement plans for teachers is offset
by lower employer
contributions for Social Security benefits.
Over the past decade, annual wages for civilians have increased
by 2.3 percent, while employer health care
contributions have risen
by 3.2 percent and retirement
costs have increased
by 4.9 percent a year.
That is, the rise in employer
contributions mainly represents
costs that have been deferred
by various means for benefits previously earned
by teachers and other personnel, many of whom have long since left the schoolhouse.
With schools facing increased
costs amounting to 4.5 per cent due to pay rises, National Insurance
contributions and pension deficits, it's no wonder that more than 90 per cent of 1,000 head teachers surveyed
by the Association of School and College Leaders (ASCL) say that their finances are going to be critically under pressure for 2015/2016.
The National Audit Office has found, however, that schools are facing budget cuts of # 3 billion
by 2020 because funding was not keeping pace with an increased number of pupils and rising
costs of national insurance and pension
contributions.
A recent study
by Robert M. Costrell and Jeffery Dean (see «The Rising
Cost of Teachers» Health Care,» research, Spring 2013) found that aggregate district health - care
costs were 13 to 19 percent lower in 2012 than they would have been in the absence of the Act 10 provisions, with two - thirds of the decline coming from reduced premiums and one - third from increased employee
contributions.
Local school districts could seek lower health insurance and pension
costs by requiring higher employee
contributions.
By offering upfront cash payments, states may be able to induce some teachers to switch from the current defined benefit plan, with large and unpredictable debt
costs, to more predictable defined
contribution plans.
The
costs are met
by a combination of direct funding
by Kings and a generous
contribution from our parent - teacher association, known as the Friends of King's.
While the officers»
cost is being shared with Utica Community Schools, the city will reduce the general fund balance
contribution by $ 62,600, Varney explained.
Part of the frustration from school leaders is that their
costs have been rising because of actions taken
by the government — rising national insurance
contributions, increasing pension
costs, the national living wage and, from April, the apprenticeship levy.