Nordstrom sells designer suits made in italy in its stores in the united states. nordstrom is ____ suits. a. importing b. taxing c. dumping d. trading e. exporting

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Answer 1

Nordstrom sells designer suits made in italy in its stores in the united states. nordstrom is Importing, Therefore, the correct option is A

What is Importing?
An import is an item or service that is purchased outside of its nation of origin. International trade is made up of imports and exports. A country has a negative trade balance, or a trade deficit, if the value of its imports exceeds the value of its exports. Since 1975, the US has had a trade imbalance. The U.S. Census Bureau estimates that in 2019, the deficit was $576.86 billion.

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Related Questions

Which detail best supports the purpose of persuading the audience that their freedom is connected to their generosity? "we make friends by doing good to others, not by receiving good from them." "this makes our friendship all the more reliable, since we want to keep alive the gratitude of those who are in our debt by showing continued good-will to them." "again, in questions of general good feeling there is a great contrast between us and most other people." "when we do kindnesses to others, we do not do them out of any calculations of profit or loss: we do them without afterthought, relying on our free liberality."

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Answer: I think the answer is, "when we do kindnesses to others, we do not do then out of any calculations of profit or loss: we do them without afterthought, relying on our free liberality." but I'm not sure. I hope that helps :P

Explanation: it makes the most sense, in my opinion.

The detail that best supports the purpose of persuading the audience that their freedom is connected to their generosity is that when we do kindnesses to others, we do not do them out of any calculations of profit or loss: we do them without afterthought, relying on our free liberality.

What is freedom?

Freedom is the unrestricted ability to pursue one's desires or a complete lack of inhibition. The freedom of U.S. citizens to express their thoughts and opinions is an illustration of freedom.

A prisoner being released from custody after finishing their sentence is an illustration of freedom. the state of not being constrained, specifically the capacity to act without being directed by, influenced by, or constrained by another person or environment.

In this case, the detail that supports the purpose of persuading the audience that their freedom is connected to their generosity is that when we do kindnesses to others, we do not do them out of any calculations of profit or loss: we do them without afterthought, relying on our free liberality.

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Zach company owns 45% of the voting stock of tomas corporation and uses the equity method in recording this investment. tomas corporation reported a $20,000 net loss. zach company's entry would include a

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The correct answer would be option D.

Since the Zach Company holds a 45% stake in Tomas Corporation's voting stock, their books of accounts will record $9,000 (45% of $20,000) out of the current fiscal year's net loss of $20,000 as disclosed by Tomas Corporation.

The investment in the Zach Company which was recorded using the equity method, will decrease by $9,000 as an unfortunate result of the company's loss. Therefore, Zach Company will deposit $9,000 into Tomas Corporation's investing account. Now the entries in Zach Company's books of accounts would include a credit of $9,000 to the investment account.

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Zach Company owns 45% of the voting stock of Tomas Corporation and uses the equity method in recording this Investment Tomas Corporation reported a $20.000 net loss. Zach Company's entry would include a

a debit to the investment account for $9,000.

b. credit to cash for $9,000.

c. credit to a loss account for $9,000.

d credit to the investment account for $9,000.

The npv method is based on the assumption that projects' cash flows are reinvested at the project's risk-adjusted cost of capital.
a. true
b. false

Answers

This is TRUE! The NPV or Net Present Value method is based on the assumption that projects' cash flows are reinvested at the project's risk-adjusted cost of capital.

In general, the assumption made by the Net Present Value method that cash inflows will be reinvested at the cost of capital (or weighted average cost of capital a.k.a. WACC) is more plausible than the assumption being made by the Internal Rate of Return. The former method is typically preferred over the IRR method. The NPV approach is therefore generally superior.

However, the NPV and IRR criteria cannot ever result in recommendations for independent projects that are in conflict with one another.

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The _____ has the broadest powers of an agency to influence marketing activities.

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The FTC has the broadest powers of an agency to influence marketing activities.

This is further explained below.

What is Federal Trade Commission?

Generally, The Federal Trade Commission (FTC) is an autonomous federal organization that operates inside the United States.

The principal tasks of this organization are the enforcement of civil antitrust law in the United States and the promotion of consumer protection.

Both the Federal Trade Commission and the Antitrust Division of the Department of Justice are entrusted with the responsibility of ensuring compliance with the various federal civil antitrust statutes.

In conclusion, The Federal Trade Commission (FTC) has the most extensive authority of anybody to exert influence on marketing activities.

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Persuasive communications and accurate product distribution are techniques used by firms to ______ market segments.

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Persuasive communications and accurate product distribution are techniques used by firms to reach market segments.

Answer: It is reach.

Policyholder j has a no-fault auto policy. upon being hit by a driver that ran a stop light, j suffers a broken leg. whose insurance company will pay for j's injury?

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Policyholder has a no-fault auto policy. upon being hit by a driver that ran a stop light, j suffers a broken leg. No-fault insurance means that if you're injured in a car accident, your own car insurance coverage will pay some or all of your out-of-pocket .

What is a policyholder?

The individual who owns the insurance policy is referred to as a policyholder (or policy holder). The only individual often able to alter the insurance is the policyholder. Additionally, it is the policyholder's responsibility to ensure that premium payments are current. Your contract may include a list of additional drivers in addition to the policyholder. Anyone covered to drive who is not the policyholder is considered an additional driver.

An auto insurance policy's policyholder is often the car's owner, but this isn't always the case. For instance, some businesses demand that the principal driver be the policyholder, whether or whether they own the vehicle. Even if you don't own a car, you are still able to purchase insurance.

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Identify the classifications into which personal property falls for insurance purposes.

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The classifications into which personal property falls for insurance purposes is

1.) The content

2.) Transferring Property

3.) Items that are in other people's possession

4.)"Floating" real estate

What is Insurance?

Insurance refers to a technique to protect goods from harm and Risks. It helps an individual to gain compensation for the damages that took place by paying some premium to the insurance company.

The classification on which any personal property falls for insurance is transferring property that can be sold or bought by other parties. Insurance can be done for a property whose possession belongs to other parties.

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Suppose there are only two people in the world. Each person’s production possibilities frontier also represents his or her consumption possibilities when.

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Suppose there are only two people in the world. Each person's production possibilities frontier also represents his or her consumption possibilities when they choose not to trade with one another.

Economists use the phrase to describe the opportunity cost of two producers.

Comparative advantage is the word economists use to describe the difference in the opportunity costs of two producers, with the smaller producer having a comparative advantage in producing that good.

A nation has a comparative advantage economically when it can produce with a lower opportunity cost than its trading partners. A nation can have an absolute advantage in manufacturing all goods, even though it cannot have a comparative advantage in all goods and services.

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The adjusting entry for supplies used during the period will result in ______ to the supplies expense account.

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The adjusting entry for supplies used during the period will result in an increase in the supplies expense account.

What is a supply expense account?

The quantity of supplies consumed during the time period specified in the income statement's heading is reported in the account Supplies Expense under the accrual system of accounting. The current asset account Supplies or Supplies on Hand is used to represent supplies that are in stock (but unused) as of the balance sheet date.

Charge the cost of the spent supplies from the supply expense account. Your supply account should be credited to balance the entry. For instance, debit the supplies expense for $220 and credit the supplies for the same amount if you used $220 in supplies.

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Kingery corporation has current assets of $1,800,000 and current liabilities of $750,000. if they pay $350,000 of their accounts payable with cash what will their new current ratio be?

Answers

1,800,000-$350,000=$1,450,000

$750,000-$350,000=$400,000

$1,450,000/$400,000=3.625

What is the Current Ratio?

The working capital ratio, or current ratio, measures a company's ability to pay short-term debt that is due within a year. The ratio takes into account the relative importance of total current assets to total current liabilities. It demonstrates how a company's finances are going and how it might use the most liquidity possible from its current assets to settle debt and other obligations. The current ratio method makes it simple to determine a company's liquidity (below).

Current Ratio = Current Assets / Current Liabilities

Resources that can be quickly turned into cash in a year or less are referred to as current assets.

Cash includes legal tender notes, coins, undeposited customer checks, checking and savings accounts, and small amounts of cash.

Several other financial measures are grouped together as liquidity ratios, including the current ratio. All of these ratios evaluate a company's activities in terms of how financially stable it is in comparison to its outstanding debt. Investors, creditors, and suppliers of a company must all make decisions based on their understanding of the current ratio. The current ratio is a crucial instrument for determining whether their company interest is viable.

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____ can arise from the estimation process or the stability of the project team.

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Internal risks can arise from the estimation process or the stability of the project team.

What are Business risks?

A company's exposure to risk could ultimately result in decreased sales, revenues, and financial losses. Every day, businesses encounter risks related to doing business in the sector or industry in which they operate.

Although each element that hinders a corporation from operating efficiently or from accomplishing its financial objectives constitutes a business risk, it might be useful to classify them when creating a risk management strategy. No strategy can eliminate risk, but with careful planning, businesses may identify hazards and take the required action. External risks and internal risks in the business world are the two main categories.

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People often complain about price gouging after a natural disaster. Suppose the government imposed limitations on price increases in the aftermath of a disaster. One would expect.

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People usually complain about price gouging after a natural disaster. If the government implements some limitations on prices one would expect reconstruction to take longer because the quantity supplied of new materials would increase more slowly.

Price gouging is the practice of businesses charging inflated prices for needs in response to sudden increases in demand, frequently following a natural catastrophe or another state of emergency.

Natural disasters, also known as natural hazards, are severe, unexpected occurrences that are brought on by environmental elements such as storms, floods, droughts, fires, and heat waves. Natural catastrophes are occurring more frequently, with a wider reach, and with more consequences.

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If 20,000 units are produced by a particular manufacturer, fixed costs are $16 per unit. therefore, when 40,000 units are produced fixed costs will:__________

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If 20,000 units are produced by a particular manufacturer, fixed costs are $16 per unit. therefore, when 40,000 units are produced fixed costs will decrease to $8 per unit.

Fixed costs are the expenses which do not change with the production level. They remain constant per period.

Determining the fixed cost per unit is done  by dividing the total units produced by the total fixed costs. According to  the economies of scale theory, the larger the output, the lower the cost of fixed cost per unit will be. The reason behind this is  that the fixed cost amount will be spread among a large volume of production.

In this case, at 20,000 units, the fixed cost per unit is $16,

An increase in production to 40,000 units is a 100 percent increase. The fixed cost per unit will decrease by 100 percent. Fixed costs will be divided among more units at the double of  the original rate.

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A product’s value depends both on its utility and its scarcity.



True or false

Answers

Answer:

true

Explanation:

The balanced scorecard provides top managers with a ________ view of the business.

Answers

It provides specific and complex view of business.

Complex View: A view primarily based on multiple tables, which incorporate GROUP BY clause and functions. Inline View: A view primarily based on a subquery in FROM Clause, that subquery creates a transient desk and simplifies the complex query. Materialized View: A view that stores the definition as properly as data.

Why is complexity essential in business?

By streamlining their organizations they make better, quicker decisions, exert tighter manipulate on costs, and can rapidly limit useless headcount. Managing system complexity helps companies see the place they are overspending and lets in them to track overall performance greater effectively.

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Choose the statement below that explains what "closing" means. Multiple choice question. Closing means to bring an account balance to zero. Closing means to transfer an expense account's balance to the income statement. Closing means to transfer the balance in an account to an asset account. Closing means to adjust an account's balance to its correct amount.

Answers

The statement that explains what "closing" means is to bring an account balance to zero.

What is an account closing?

It involves resetting the balances of the temporary & permanent accounts in which the balance of temporary accounts is zero and the balance of the permanent accounts increase. In account, the income summary is important in a closing entry as this is the summary used in the aggregation of all income account.

The closing entry sequences are transfer of all revenue accounts into the income summary, closing of all expenses by crediting the expense accounts and debiting income summary closing of the income account and transfer of all income statement balances to retained earnings.

In conclusion, the statement that explains what "closing" means is to bring an account balance to zero. Therefore, the Option A is correct.

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A hypothetical futures contract on a nondividend-paying stock with a current spot price of $100 has a maturity of one year. If the T-bill rate is 5%, what should be the future price be?

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A hypothetical futures contract on a non-dividend-paying stock with a current spot price of $100 has a maturity of one year. If the T-bill rate is 5%, the future price is $105.

What are a few justifications for investing in stocks devoid of dividends?

Due to the fact that growth firms' expansion costs were equal to or greater than their net earnings in the past, many people linked growth companies with non-dividend-paying stocks. In today's contemporary market, that is no longer the standard.

Other businesses have chosen not to pay dividends on the grounds that their reinvestment plans will increase shareholder returns through rising stock prices. Investors who purchase stocks that do not pay dividends prefer that these businesses reinvest their profits to support new initiatives.

They anticipate that these internal investments will boost profits by driving up stock prices. These tactics are more likely to be used by smaller businesses. However, some large caps also made the decision to forgo paying dividends in the hopes that management would instead reinvest the money to increase shareholder returns.

Calculation:

Future price = Spot price * (1 + i)^t

Future price = 100 * (1 + 0.05)^1

Therefore, future price = $105.

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The current yield on a $1,000 par value 5ond selling at $800 maturing in 10 years is:________

Answers

6.25%. The question is asking for current yield, not the coupon. Current yield is coupon rate divided by the current market price. In this case: 5% or $50 divided by $800 = .0625 or 6.25%

What is market price?

The price that an asset or service can currently be bought or sold for is known as the market price. Supply and demand factors influence how much an asset or service will cost in the market. Market price is set at a level where quantity supplied and quantity demanded are equal.

The price in effect on a particular day or at a specific moment is known as the market price. Market supply and demand are to blame for it. Long-term supply and demand combine to produce the normal price, on the other hand.

Find the point at which supply and demand are equal to determine the market price. Study market trends, the number of suppliers, and the number of current customers to determine the market price.

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Asset j has an expected return of 15%. The expected market return is 14% and the risk-free rate is 4%. What is Asset j's beta?

Answers

Asset J has an expected return of 15%. The expected market return is 14% and the risk-free rate is 4%. The Asset J's Beta is 1.1

According to the question,

To calculate Asset J's beta

Formula to use :

Ke =  Rf + [Betax (Rm - Rf)]15 = 4 + Beta ( 14-  4 )Beta = ( 15 - 4 ) / 10 = 1.1

Portfolio Expected Return

E (Rw) = 0.114 = 0.037 + MRP(1.40)

MRP = 0.077 / 1.40 = 0.055

The CAPM equation

E (Rp) = 0.037 + 0.055Bp

1. 3.7%, 0

2. (0.1140.25) + (0.0370.75) = 0.05625 or 5.63%,

1.40(0.25) = 0.35

3. (0.1140.50) + (0.0370.50) = 0.0755 or 7.55%,

1.40 (0.50) = 0.7

4. (0.1140.75)+(0.0370.25) = 0.09475 or 9.48%,

1.40 (0.75) = 1.05

5. 0.114 or 11.4%, 1.40

6. (0.1141.25)+(0.037-0.25) = 0.13325 or 13.33%,1.40(1.25) = 1.75

7. (0.1141.50)+(0.037-0.50) = 0.1525 or 15.25%,

1.40(1.5) = 1.1

Therefore Asset J's Beta = ( 15 - 4 ) / 10 = 1.1

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Which component would allow a large company to record the purchase of a $120 printer as an expense rather than capitalizing the printer as an asset?

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Materiality is the component which would allow a large company to record the purchase of a $120 printer as an expense.

What is materiality?

According to the accounting principle of materiality, any events that could reasonably be expected to have an influence on investors' decisions must be documented or disclosed in great detail in a company's financial statements prepared in accordance with GAAP (generally accepted accounting principles).

Therefore, the component materiality would allow a large company to record the purchase of a $120 printer as an expense rather than capitalizing the printer as an asset.

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A firm is an organization that transforms resources into products. these agents:_____.

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A firm is an organization that transforms resources into products. these agents are the primary producing units in a market economy.

What are firms?

Firms are organizations in a country that take resources and then put them through productive processes to be able to transform them into products that are either intermediate or final. Either way, these products satisfy the needs and wants of people.

As a result of firms being the ones behind production in an economy, they are the primary producing units that are available in a market economy. This is because firms are private and it is the private entities that produce in a market economy.

Options for this question are:

A. produce these products simply to provide the highest profit possible to their shareholders. B. transform outputs into inputs in order to sell the inputs to other firms, which create products to sell to consumers. c. are only found in product markets. D. are the primary producing units in a market economy

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What is analysis that focuses on the ways in which processes can be designed to optimize interaction between firms and their​ customers?.

Answers

Product life cycle analysis that focuses on the ways during which processes will be designed to optimize interaction between firms and their​ customers.

A product life cycle analysis could be a popular tool to use as a part of the strategic analysis step within the general strategic planning process. one in all the parts of the resource audit is "markets". This analysis may be performed in greater detail using the merchandise life cycle. The product life cycle analysis could be a technique accustomed plot the progress of a product through its era. The model may be accustomed assess a personal firm's products (e.g. the iPod Classic), a sort of product (e.g. CRT televisions) or an industry (e.g. movies).

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A useful way of standardizing financial statements is to choose a _______ year and then express each item relative to that amount.

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A useful way of standardizing financial statements is to choose a base year and then express each item relative to that amount.

This is further explained below.

What is a financial statement?

Generally, Financial statements are written documents that represent a company's commercial operations as well as its financial performance within a certain period of time.

Audits of financial accounts are often conducted by government agencies, accounting firms, and other organizations for the objectives of ensuring their correctness and meeting the requirements for taxation, financing, and investing.

In conclusion, Selecting a base year and then expressing each item in terms of its relationship to that amount is a practical strategy for standardizing financial statements.

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How should direct combination costs and amounts incurred to register and issue stock in connection with a business combination be accounted for in a pre-2009 business combination?

Answers

Stock issuance expenses and the Investment will be a direct combination of costs and amounts incurred to register and issue stock in connection with a business combination to be accounted for in a pre-2009 business combination.

What is the cost?

The cost can be defined as the price that the buyer and the seller agree upon on a particular object or service is called cost.

Investment expenditures and quantities expended to establish as well as particular legislative in conjunction with the buyout to be recorded with Investment is increased by direct pairing expenses, but APIC is decreased by stock issuance expenses.

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What is a reflection of how economic factors are related to psychological influences?

Answers

Consumer confidence (and spending) is a reflection of how economic factors are related to psychological influences.

What is Consumer confidence?

An economic indicator known as a consumer confidence index is released by numerous organizations across multiple nations. In layman's words, rising consumer confidence denotes economic expansion, which is accompanied by rising consumer expenditure, which denotes more consumption. Consumer confidence is a type of economic indicator that gauges how optimistic people are about both their individual financial conditions and the state of the economy as a whole. An economic indicator is consumer confidence. It evaluates how confident consumers are about the general state of the economy. It also gauges the degree of assurance people have in the steadiness of their income. Their level of confidence affects their financial choices, including their spending behavior.

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When there is and efficiency, the market produces the right goods in the correct amounts using the fewest resources possible. True or false?.

Answers

The following statement is True. As When there's and efficiency, the market produces the correct goods within the correct amounts using the fewest resources possible.

Market efficiency refers to the degree to which market prices reflect all available, relevant information. If markets are efficient, then all information is already incorporated into prices, then there's no thanks to "beat" the market because there aren't any undervalued or overvalued securities available. The term was taken from a paper written in 1970 by economist Eugene FAMA, however FAMA himself acknowledges that the term could be a bit misleading because nobody features a clear definition of the way to perfectly define or precisely measure this thing called market efficiency. Despite such limitations, the term is employed in relating what FAMA is best known for, the efficient market hypothesis. Therefore the subsequent statement is true.

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Employee behaviors directly involved in the transformation of organizational resources into goods or services are referred to as?

Answers

Employee behaviors directly involved in the transformation of organizational resources into goods or services are referred to as task performance

Resources are anything that has application and provides cost for your lifestyles. Air, water, meals, vegetation, animals, minerals, metals, and the whole thing else that exists in nature and has software to mankind is a 'resource'.

An aid is any physical fabric constituting part of Earth that people need and value. Natural substances end up resources while human beings price them. The uses and values of sources trade from way of life to tradition and once in a while. Resources are spatially allotted various in amount and first-class.

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Which term defines the tax rate that applies to the next dollar of taxable income earned?

Answers

Marginal Tax Rate is the tax rate that applies to the next dollar of taxable income earned.

In the US, the government's marginal rate for people increments as pay rises. This technique for tax collection, known as moderate tax assessment or progressive taxation, intends to burden people in view of their profit, with low-pay workers being charged at a lower rate than higher-pay workers.

The U.S. presently has seven government annual expense sections, with paces of 10%, 12%, 22%, 24%, 32%, 35%, and 37%.

Under the ongoing arrangement, in the event that a single citizen procured $150,000 in available pay, they would owe the accompanying personal expenses for 2021 (due in April 2022), as displayed beneath:

10% Bracket: ($9,950 - $0) x 10% = $995.50

12% Bracket: ($40,525 - $9,950) x 12% = $3,669.00

22% Bracket: ($86,375 - $40,525) x 22% = $10,087.00

24% Bracket: ($150,000 - $86,375) x 24% = $15,270.00

32% Bracket: Not applicable

35% Bracket: Not applicable

37% Bracket: Not applicable

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Which account represents the cumulative earnings of the firm since the firm started, minus dividends paid?
a. accumulated depreciation
b. paid-in capital
c. retained earnings
d. common stock

Answers

The answer to this question is C.

The retained earnings of a company are posted on the balance sheet of a commodity under the equity team. The retained earnings represent the cumulative earnings of the firm since its construction.

What are retained earnings balance sheets?

Retained Earnings is a term utilized to describe the historical profits of a business that have not been paid out in bonuses. It is represented in the equity area of the Balance Sheet. It is a step of all profits that a business has earned since its beginning.

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Business ethics is not adequately pursued just by obeying the law because __________.

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Business ethics is not adequately pursued just by obeying the law because ethics asks us what the law should be, not merely what the law is.

What are Business ethics?Business ethics is a kind of applied ethics or professional ethics that addresses moral or ethical dilemmas that could occur in the workplace. It is applicable to both the behavior of specific persons and large organizations, and it covers all facets of business conduct.A company's ideals, objectives, and day-to-day operations are all influenced by its business ethics. Principles like honesty, integrity, fairness, dependability, responsibility, and respect for others guide an ethical business. Obedience to corporate policies, effective communication, accepting responsibility and accountability, professionalism, mutual trust and respect among coworkers are only a few examples of ethical workplace conduct.

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Mathematical connection A lighthouse casts a revolving beam of light as far as the pier George wants 42 liters of a mixture of water and 15% lemon juice. he has a mixture of 5% lemon juice and a mixture of 20% lemon juice. how many liters of the 5% and 20% mixtures should he mix to get what he wants? (round you answer to the nearest tenth if necessary.) A rectangular garden is 6 ft longer than it is wide. Its area is 667 ft2. What are its dimensions? the beginning paragraph of a news article is called The element of the marketing mix demonstrated when an art gallery suggests a $2 donation at the door is:________ (-13,2)(-17,9) find the slope of the line through each pair of points A probation reform measure that allows probationers to earn time off for complying with the conditions of their sentences is called _____. How did Lincoln know about war tactics and strategy? Which situation describes a non-proportional relationship?The circumference of a circle with a radius of x units can be represented by y = 2zx.The perimeter of an equilateral triangle with a side length of x units can be represented by y = 3x.The total surface area of a cylinder with a radius of 1 unit and height of x units can be represented byy = 2x + 2.The radius of a circle with a diameter of x units can be represented by y=x. Warbler's salesmen have proposed to decrease the selling price by 50 cents per unit. how many units will need to be sold for warbler to earn at least the same net operating income? Understanding that arab businessmen tend to stand face-to-face when holding a conversation reveals the importance of understanding another culture's use of:_______. 5) One band rented a van to travel to Omaha. The band started out at 9:00AM, took a break at 9:32AM, and finally arrived in Omaha at 10:04AM. How many minutes did it take the band to reach Omaha? Lipid a is a component of:__________ a. lipopolysaccharides. b. plant cell walls. c. cytoplasmic membranes. d. mycolic acid. e. bacterial glycocalyces. You are applying for one of the following: a summer job as a camp counselor a job teaching a musical instrument to children a job coaching a childrens sports team an academic honors societyFreewrite for ten minutes about the information you want in your rsum. Define the term nutrition.group of answer choicesit is an old science that evolved over the centuriesit studies how we use food to nourish our bodiesit is the study of nutrients, exercise, and fitness Legal devices whereby the affairs of several rival companies were managed by a single director are called:________ A rectangular field is 35 m longer than it is wide. The length of the fence aroundthe perimeter of the field is 290 m.a. 1+35= wb.1=w+3521+2w=29021+2w=290C.1=w+351+w=290d. 1=w+35Iw=290 People to whom an individual looks as a basis for self-appraisal or as a source of personal standards are known as a ______. the function f multiplies its input by 2 and then subtracts 17 to produce its output. What is the symbolic representation of this operation What is the formula of force mass and acceleration using the triangle method