The accounting problems encountered in consolidated intra-entity debt transactions when the debt is acquired by an affiliate from an outside party include all of the following except:

Use the information in Exhibits 1 and 2. For the following questions, assume that Springfield uses the Cost Method to account for its investment in Lincoln instead of instead of the equity method. Required (Please show your calculations in good form to the extent possible; using thousands (‘000s) is allowed): [4 points] Assume Lincoln’s Retained Earnings Balance on January 1st 2015 was $749,000. Calculate the [ADJ] amount. [2 points] What would be the pre-consolidation balance for Income (loss) from subsidiary. [2 points] Would any of the consolidated balances calculated using the information in Exhibits 1 and 2  change? Briefly explain.  

Please refer to the following graph If f(x) continuous when x=3? Please enter in either yes or no.

Kylo Co. buys a controlling interest in Rey Corp. on April 1 (assuming a calendar year), the pre-acquisition subsidiary revenues and expenses is combined with parent company income statement balances

The Code includes several requirements for providing feedback to supervisees. List 2 of these requirements.

BCBA Amelia is a new member of an interdisciplinary team for a young girl with PDD-NOS. At the latest team meeting, everyone agreed that an OT assessment was necessary. The OT recommended the Sensory Integration and Praxis Test for evaluating the client’s stimulus processing. However, the OT is swamped and has asked Amelia if she can administer part of the test. This is a great opportunity for Amelia to build rapport with team members. According to the Code, how should Amelia proceed?

BCBA Xerxes is working with the family of an adolescent with Down syndrome. The programs include some basic differential reinforcement and FCT procedures, and some prompting. However, the family is not implementing any of the programs. Due to this lack of follow-through, the client does not engage in problem behavior during sessions, but the family reports the client is a ‘terror’ as soon as Xerxes leaves. According to the Code, how should Xerxes handle this situation? What is the next step?

Provide 3 specific examples of how a BCBA can tailor a behavior-change program for an individual client.

BCBA Margo is working with a 5-year-old boy with autism named Billy. Margo has recently completed a functional analysis for Billy’s tantrums, which consist of screaming, flopping to the floor, and throwing items. Margo is meeting with Billy’s mother, Sue, to go over the results. Margo says: “The client’s vocal disruption and inappropriate use of items has been evaluated using an experimental functional analysis. A visual analysis of the collected data displays a clear differentiation with high rates observed in the social positive reinforcement condition. Based on these results we will be recommending a functional communication training protocol in which the client is trained to emit a mand for social positive reinforcement mediated by the parental figure.” Please translate the above into parent-friendly lay language.

Several BCBAs have left the autism clinic where BCBA Andres works, and Andres has been asked to pick up the slack by taking over the supervisees and technians. Andres is struggling – he’s not seeing each supervisee every month, and some of them have not had their usual observations. What Code item most applies to this situation?