The transaction price should be allocated among the performance obligation
Total transaction price = $780 upfront fees + $624 ( $52 × 12 months)
Total transaction price = $1404
What does "the transaction price" mean?The compensation for which an entity anticipates being entitled, minus sums collected on behalf of other parties, in exchange for transferring promised products or services to a client is known as the transaction price.
Given:
Standalone selling price of software = $1404
Standalone selling price of post-contract customer support = $520(Given)
Total Standalone selling price = $1560
The formula of allocation of transaction price = Total transaction price × Standalone selling price of product/ Total standalone selling price
transaction price allocation to respective performance obligation using the above formula-
transaction price allocation of software = Total transaction price × Standalone selling price of software / Total standalone selling price
= $1404 × $1040/ $1560 = $936
transaction price allocation for post-contract customer support= Total transaction price × Standalone selling price of post-contract customer support /Total standalone selling price
= $1404 × $520/ $1560 = $468
Thus transaction price should be allocated among performance obligation =
Software = $936 and post-contract customer support = $468
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what is one way in which the executive branch helps create the legal environment for human resource management?
The President of the United States, who also serves as head of state and commander-in-chief of the armed forces, is given control over the Executive Branch. The greatest good for the greatest number of people must be the end result of human resource practices.
The President picks the leaders of all government agencies, including the Cabinet, in order to carry out and enforce the laws passed by Congress. The Vice President is a member of the Executive Branch and is prepared to take over as President if necessary.The daily enforcement and implementation of federal legislation is the responsibility of the Cabinet and independent federal agencies. These divisions and organizations have objectives that are as dissimilar from one another as the Department of Defense's and the Environmental Protection Agency's, the Social Security Administration's and the Securities and Exchange Commission's, are.The greatest good for the greatest number of people must be the end result of human resource practices.
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you make annual end-of-year payments of $6,260.96 on a five-year loan with an 8 percent interest rate. the original principal amount was . group of answer choices
A short-term loan is any amount borrowed from a financial institution for less than one year. Financing cost is high for this advance. As a result, choosing a loan with a typical term is generally recommended.
Principal amount calculation:
Payment is $6,260.96 per year, Rate (r) is 8%, and Term (n) is 5 Years.
What exactly are short-term loans?A type of loan called a "short term loan" is used to meet a temporary need for personal or business capital. Due to the fact that it is a type of credit, it requires the principal amount as well as interest to be paid back by a certain date, typically within a year of receiving the loan.
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what is the cash flow of a 4-year bond that pays coupon interest semi-annually, has a coupon rate of 3%, and has a par value of $100,000? (show on a timeline)
the cash flow of a 4-year bond with a par value of $100,000 and a coupon rate of 3%. from 1 to 4 years = $ 15 and at the end of the year = $ 1000.
A bond is a sort of financial security in which the issuer owes the bearer a debt and is obligated - depending on the terms - to repay the principle of the bond as well as interest over a specified period of time. Interest is normally paid at regular intervals: semiannually, annually, and less frequently at other times. Bonds provide the borrower with external capital to finance long-term investments or, in the case of government bonds, to cover current expenditure.
Bonds and stocks are both securities, but the main distinction is that shareholders have an equity stake in a firm, whereas bondholders have a creditor stake in a corporation.
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calculate bond price if the coupon payment is 5%, yield for the bond is 3%, bond's face value is 1,000 and matures in 19, if paid semi-annually
The bond price will be $1228.05 if it is paid semi-annually in which coupon payment is 5%, the yield for the bond is 3%, the bond's face value is 1,000, and matures in 19.
What is a bond?A bond is a bond that represents a loan made by an investor to a borrower (usually a company or government). A bond can be thought of as a promissory note. Between the lender and the borrower, it contains the details of the loan and its payment. Bonds are used by corporations, local governments, states, and sovereign governments to fund projects and operations. Bonds are owned by creditors or creditors of the issuer.The details of a bond include the termination date at which the principal of the loan is paid to the bondholder and typically include variable or fixed rate payment terms by the borrower.It is a unit of corporate bonds issued by a company and securitized as a tradable asset.bonds are called fixed-income securities because they traditionally pay a fixed interest rate (coupon) to the holder.Bond prices are inversely proportional to interest rates:When interest rates rise, bond prices fall, and vice versa.There are different types of bonds such as:government bondszero coupon bondscorporate bondsmunicipal bondsagency bondsTo know more about how to calculate bonds refer to:
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you work for an advertising agency that is preparing a new television commercial to appeal to women. you have been asked to design an experiment to compare the effectiveness of three versions of the commercial. each subject will be shown one of the three versions and then asked her attitude toward the product. you think there may be large differences between women who are employed outside the home and those who are not. because of these differences, you should use a
The large differences between women who are employed outside the home and those who are not are the reason one should use a block design.
When the word commercial pops up, widespread business activity and commerce come into one's mind. The organization inquires about what kind of design one would prefer to utilize. In two levels of therapy, a matched pair design is used. The two final options are the completely randomized design and the randomized block design. In a completely randomized design, only one treatment component is considered. In randomized block design a treatment factor and a blocking factor are both considered (reminder that the blocking factor is controlling for a nuisance variable like if the experimental unit is employed or not). Since this design wants to consider that, the answer is a randomized block design.
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which of the following will most likely occur during the contractionary phase of a business cycle? group of answer choices real gdp rises, and the unemployment rate falls. real gdp declines, and the rate of inflation rises. the sales of most businesses decline, and the unemployment rate rises. inflation rises, and employment/population ratio falls.
The majority of businesses report declining sales, and the unemployment rate is rising.
What happens in the contractionary phase of the business cycle?Business activity slows down, unemployment rises, and the economy is in trouble during a contraction.The average length of a recession is one year, though it can be longer or shorter.Following the peak and lasting until the trough, the business cycle enters its contraction phase. Businesses start to slash spending and production-related costs during the contraction phase.As the demand for goods and services starts to decline, workers may be subject to layoffs during the contraction stage of the business cycle. Contraction: The period of time from the peak to the trough is referred to as a contraction.It is a time when economic activity is declining.Indicating that businesses have scaled back their activities are rising unemployment rates, stocks entering a bear market, and GDP growth below 2% during a contraction.To learn more about business cycle refer
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limited government licenses that create a monopoly do so because part 2 a. the license grants a marginal cost advantage. b. the firm will become a natural monopoly. c. the license is an entry barrier. d. all of the above.
Limited government licenses that create a monopoly do so because the license is an entry barrier.
Hence, option C is correct.
What do you mean by monopoly in economics?
Monopoly can be defined as a situation where there is a dominance of a single seller in the market. It is opposite to the concept of perfect competition. An unregulated monopoly possesses market power and can influence prices in the overall sector.
The main features revolves around
Only One Seller and Various Buyers.No Produce Replacement OptionVery Difficult to Enter in Market.Pricing Control.Government Driven. Natural Monopoly.There are usually three types of monopoly
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callable bonds are advantageous to the corporation because a.callable bonds are advantageous to the purchaser, not the corporation. b.they mature on the same date. c.they can be exchanged for other securities. d.the corporation reserves the right to redeem them early.
callable bonds are advantageous to the corporation because the corporation reserves the right to redeem them early. A callable bond yield is higher than a straight bond's yield.
A callable bond is a type of bond that gives the issuer the option to continue holding the bond and redeeming it at some point before the bond reaches its maturity date. Bonds that can be called in or redeemed by the issuer before the bonds mature are known as callable or redeemable bonds. When an issuer-calls its bonds, it pays investors the call price plus any accumulated interest up to that point and then stops paying interest.
An corporation that is authorised by the state to act as a single entity and is recognised as such in law for specific purposes is known as a corporation. This organisation is typically a company or group of people. Charters established early incorporated entities. Nowadays, the majority of jurisdictions permit the formation of new corporations through registration.
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for students not wanting a traditional major in marketing or accounting, for example, the college decided to create a general business major, which allowed any combination of the easiest business courses to comprise the program. the competitive priority achieved in this example is: group of answer choices low-cost. delivery speed. consistent quality. customization.
The competitive priority achieved by the college in this example is referred to as customization. Therefore, option D holds the correct answer which is 'customization'.
Customization is referred to the process in which changes in the products and services are provided based on the needs and wants of consumers. As per the given scenario where to acieve the competitive priority, the college created a customized 'General Major' subject based on the students' wants and needs. Since students did not show interest in studying the traditional major courses i.e. Accounting or Marketing. Customization allowed the college to combine the easiest study material from both Accounting and Marketing courses.
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1. If you are an account holder, is it necessary to know how to prepare bank documents related to your account? cite an example.
Bank documentation consists of a wide range of documents, including bank certificates of accounts and balances, statements of accounts and transactions, certificates of constituted deposits, contracts for account establishment or deposit constitution, and so on.
You will require the following information: This is your Social Security number. A legitimate government-issued photo ID, such as a driver's license, passport, or state or military identification card. To activate your account, you must make a minimum deposit of $25.
Bank reconciliation statements verify that payments have been processed and cash collected has been deposited. The reconciliation statement aids in identifying discrepancies between the bank balance and the book balance so that appropriate changes or repairs can be made.
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the most important concerns regarding the costs of fdi for the home (source) country generally center on:
The most important concerns regarding the costs of FDI for home-country center on balance-of-payments and the employment effects of outward FDI.
What is FDI?An entity with its headquarters in another nation makes an investment in another country in the form of controlling ownership stake in a company operating in first country. Consequently, a concept of direct control sets it apart from a foreign portfolio investment. The investment may be done "organically" by growing the operations of an existing business in the target nation, or "inorganically" by purchasing a company there. Neither method affects whether the investment qualifies as an FDI under the law. In a strict sense, foreign direct investment only refers to the construction of new facilities and a long-term management stake (10 percent or more of voting shares) in a company that operates in a different economy from the investor.
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a change in which of the following would increase the short-run aggregate supply curve? i. an increase in consumer spending ii. a decrease in the price of resources iii. a decrease in labor productivity iv. an increase in capital stock
Quantity supplied rises when price rises because a company will sell more if they can sell it at a larger profit.Sticky input prices, such as wages, and sticky output prices, often known as "menu costs," are the two factors that cause the SRAS curve to slope upward.
Unstable input costs Previously, economists held the view that all prices were negotiable.That implies that prices will swiftly adjust to changing conditions, such as a recession.
For instance, if a recession occurs, excessive unemployment will quickly cause wages to decline.Lower salaries encourage businesses to take on more employees.Greater workers equal more output, hence recessions should largely self-correct due to flexible prices (like salaries).
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the north american industry classification system (naics) codes a. are for firms that operate in the nafta region. b. group firms by industry. c. are a perfect classification system for firms. d. a and b. e. a and c.
The North American industry classification system (naics) codes are for firms that operate in the NAFTA region as well as group firms by industry.
So, the correct option is D.
In order to categorize commercial enterprises for the purposes of gathering, analyzing, and disseminating statistical data pertaining to the American business economy, federal statistical agencies utilize the North American Industry Classification System (NAICS). As well as regional and international organizations, individual nations have created their own standard industrial codes (SICs).
It evaluates current categorization systems and discusses the development of the North American Free Trade Agreement (NAFTA) Industrial Classification System (NAICS). In order to gather, tabulate, analyze, and disseminate statistical data describing the American economy, the U.S. Census Bureau assigns one NAICS code to each establishment based on that establishment's primary activity.
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when can raw, unpackaged meat be offered for self-service? a at mongolian barbecues or sushi buffets b only when it is of the highest quality c never d when it is frozen
Raw unpackaged meat is offered for self-service at Mongolian barbeques or sushi buffets.
An estimated 76 million foodborne disease cases are detected annually in the US, leading to 325,000 hospital admissions and 5,000 fatalities. In the America Journal of Preventative Medicine, a multi-state study found that the annual cost of illness brought on by food-borne infections ranges from 9.3 to 12.9 billion dollars in "medical costs and productivity losses."
Most of these illnesses are spread by contact with tainted raw meat, but additional "vehicles of transmission" are cropping up more frequently due to international travel. Additionally, but not exclusively, lettuce, sprouts, fruit juices, vegetables, raw milk, and water can all contain disease-causing microorganisms. However, raw meat is typically the main source of sickness brought on by microbial infections.
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as the acceptable level of audit risk decreases, an auditor may group of answer choices reduce substantive testing by relying on the assessment of the risks of material misstatement. postpone the planned timing of substantive tests from interim dates to the year end. eliminate the assessed level of inherent risk from consideration as a planning factor. lower the assessed level of control risk from a high level to a low level.
As the acceptable level of detection risk increases, the assurance that must be provided from substantive tests can decrease. The auditor may change the timing of substantive tests from year-end to an interim date.
Business risk, non-business risk, and financial risk are the three categories into which hazards are generally divided. Risk refers to the future unpredictability of earnings or outcome variance from expectations. Risk measures the level of uncertainty that investor is willing to accept in exchange for a potential return on their investment. Description: Risks come in various forms and are caused by various circumstances. An auditor is someone or an organization hired by a business to carry out an audit. A person must be certified by the accounting and auditing regulatory body or meet specific requirements in order to practice as an auditor. A professional and impartial opinion on these financial statements is what the auditor or reviewer's job entails.
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wherever i go in the world, i can find coca cola. it is literally sold in millions of outlets in almost every country in the world. coca cola's distribution market coverage can best be described as
Coca-Cola can be found anywhere in the world. It is sold in literally millions of outlets in nearly every country on earth. The distribution market coverage of Coca-Cola is best described as INTENSIVE.
What is "intensive distribution"?Intensive distribution can be defined as a marketing technique in which the company's products are made available to customers in as many locations as possible. Typically, this involves selling products at as many outlets as possible. Intensive distribution companies typically offer their items to both small local retailers and large national chains. This increases the possibility of customers finding products whenever they need them, which could result in more sales.
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which one is not a reason that most businesses fail to raise money? select one: a. most business plans are written on ideas that are fundamentally flawed. b. they are inherently persuasive in nature and do not realistically account for critical risks. c. sources of capital are often not convinced that the industry is hot enough. d. most business plans are focused on the entrepreneur, not the customer.
Most businesses fail to raise money because sources of capital are often not convinced that the industry is hot enough.
What is the straightforward meaning of capital?Things that add value or benefit to society include a factory and its machinery, intellectual property like patents, or the financial resources of a person or business, fall within the broad definition of capital.
What is a business's capital?Business capital refers to all of a company's long-term assets that are valuable both when the company is functioning and after it is sold. In accounting, capital is the total wealth or net worth of a company and its shareholders, calculated as the asset value less the liability value.
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what shapes would you generally expect each of the following cost curves to have: fixed costs, variable costs, marginal costs, average total costs, and average variable costs?
Due to how the "law of changing proportions" operates in the near term, the marginal cost curve has a U-shaped shape. The law states that the MC curve initially slopes downward until it reaches its minimum point, at which time it begins to slope upward. As a result, when represented visually, the curve takes on the shape of a U.
Why is the cost curve on average U-shaped?The economies are outweighed by the diseconomies after the point of maximum output, which causes the AC curve to rise. The result is a U-shaped AC curve.
MP curve: Is it U-shaped?The law of varying proportions states that an input's marginal product initially increases. It starts to decline after a specific level (degree) of employment. As a result, when compared to the average and marginal product curves, the MP curve appears to be a reverse U-shaped curve.
What is the variable cost curve?Increasing and subsequently decreasing marginal returns to the variable input directly impact the shape of the average variable cost curve (conventionally labor). Although it has a similar appearance to the short-run curve, the long-run average cost (LRATC/LRAC) curve allows for variable physical capital utilisation.
A fixed cost curve: what is it?Since there are no variable costs when the output is zero, fixed costs are always represented as the vertical intercept of the total cost curve. The graph shows that once production begins, both total costs and variable costs increase.
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depreciation on the equipment for the month of january is calculated using the straight-line method. at the time the equipment was purchased, the company estimated a service life of three years and a residual value of $10,400. prepare the adjusting entry for depreciation.
Depreciation on the equipment for the month of january is calculated using the straight-line method is 11160.
Equipment depreciation is calculated as [cost-residual value]/[useful life].
[16000-3400]/2
= 6300
Depreciation for a month is equal to 6300*1/12, or 525.
Amounts Due at End = 46400 Beginning + 136000 - 125500-4900 + 134000 = 18600
Estimated uncollectible balance at the end = [(186000-12000)*30%] + [(12000*30%] .04]
= 3600+ 6960
= 10560
Unadjusted balance in the allowance account = 4300 – 4900 = – 600 debit
Unadjusted balance in the allowance account + anticipated uncollectible account at end = bad debt expense
= 10560 - (-600) (-600)
= 10560+600
= 11160
Depreciation is the gradual lowering of a fixed asset's recorded cost over time, until the asset's value is zero or insignificant, according to accounting terminology.
Buildings, furniture, office supplies, machinery, etc. are examples of fixed assets. The one exception, as land value increases over time, is that it cannot be depreciated.
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true or false: alternative dispute resolution (adr) methods can only be used for breach of contract cases.
It is true that only instances involving a breach of contract may be resolved through alternative dispute resolution.
Resolution explain: What is it?The number of pixels, or aforementioned issues of color, that may fit on a computer display or in a photodiode, is referred to as resolution. Resolution, in real-world terms, refers to the sharpness or clarity of an item or picture.
What, for instance, does resolution mean?A choice to act in a certain way or to accomplish something. Conclusion, decision, and determination types of words include "he always wrote it down the New Year's resolutions." the process of forming an opinion on something.
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martha, a marketing researcher, is currently analyzing the information collected and determining what possible opportunities it has for management. at which stage of marketing research is she?
Martha, a marketing researcher, is currently analyzing the information collected which reflects that she is at the interpreting information stage of marketing research.
Interpreting information in marketing research helps the company to make effective strategies for sales and consumer satisfaction. It widens the scope of success of the campaigns started by the company.
Marketing data is usually collected by surveys, questionnaires, focus groups, and quantitative measures. The collected data is further researched based on the target that needs to be improved in a product.
The data is objectively reviewed and the marketing researcher provides a report on the product whether it is effective or needs improvement.
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presley and jake are married filing joint taxpayers. they have twin sons, ages 7. if their agi is $416,950, what amount of child tax credit can they claim?
They can claim child tax of $4000.
How is child tax calculated?
Child Benefit may be able to assist you with child-related expenses. It is typically paid every four weeks.
Based on your modified adjusted gross income (AGI) in 2021, the Child Tax Credit phases down in two separate stages.
The Kid Tax Credit may be reduced by the first phaseout to $2,000 per child.
That is, by the end of 2021, the first phaseout step can only lower the $1,600 rise for eligible children under the age of 5 and the $1,000 increase for eligible children aged 6 through 17 in the first phase.
The second phaseout may bring the leftover Kid Tax Credit per child below $2,000.
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Why is the interest rate one of the biggest factors when calculating the financial charges on credit cards?
In a loan, the interest rate is considered as the biggest factors in calculating finance charges because the interest rate adds a percentage of money not already spent to pay towards the credit cards if not paid in full each month.
What is an interest rate in loan?The term "interest rate" is a rate that tells you how high the cost of borrowing is or high the rewards are for saving. As a borrower, an interest rate is the amount you are charged for borrowing money which is shown as a percentage of the total amount of the loan.
In a loan, the finance charge means the total cost of borrowing money which includes the interest paid and any service fees by the lender which is why the interest rate is a big factor in calculating finance charges of credit cards.
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what is one general class or type of techinical indicators? in what type of market is it most useful? g
In general, technical indicators fit into five categories :trend,mean,reversion,relative strength,volume and momentum.
What do you mean by technical indicators?
Technical indicators are heuristic or pattern-based signals produced by the price, volume, and/or open interest of a security or contract used by traders who follow technical analysis.
By analyzing historical data, technical analysts use indicators to predict future price movements. Examples of common technical indicators include the Relative Strength Index(RSI),Money Flow Index(MFI),stochastics,moving average convergence divergence(MACD),and Bollinger Bands.
Technical indicators is most useful in stock market. It is used by traders to gain insight into the supply and demand of securities and market psychology. Together, these indicators form the basis of technical analysis, Metrics, such as trading volume, provide clues as to whether a price move will continue.
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what is the purpose or purposes of form 8-k filings by sec registrants? what specific items of information must be included in an 8-k that announces a change in audit firms?
Form 8-K is a "current report" that companies must file with the SEC to announce significant events that shareholders should be aware of.
Other Events (The registrant may use this item to report events not expressly required by Form 8-K that the registrant believes are important to security holders.) An 8-K is a report of organizational changes that will occur. . Both the Securities and Exchange Commission and the organization's stockholders appreciate the information provided in the Form 8-K. The report shows events including bankruptcies, acquisitions and resignations of directors
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what involves presenting an accurate and positive image of the firm to those it is recruiting for jobs.
A realistic job presentation (RJP) is a presentation of positive and negative information about the job and the organization to potential applicants.
A realistic job overview (RJP) is a tool that informs the candidate about the job and the organization, both in terms of pros and cons.
The goal is to show applicants a real picture of the job and the organization. Recruitment is always two-way. However, most organizations ask applicants a thousand questions, so there is usually little time left to inform the candidate.
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creative clayworks purchases 3 pottery wheels for $1,000 each and pays $500 (total) to have them delivered to the studio. during the first year of operations, she has to have one of the machines fixed for $100. assuming a $300 salvage value, 4 year estimated life and that she uses straight line, what is her annual depreciation expense?
Her annual depreciation expense = $800
Purchase price of pottery wheels = 3 × $1,000 + $500 delivery charges.
= $3,000 + $500 = $3,500.
Depreciation = Purchase price of pottery wheels - Salvage value / Estimated useful life.
= $3,500 - $300/4 Year
= $3,200/4 Year
= $800.
Therefore, depreciation expense = $800.
The monetary fee of an asset decreases over the years due to use, put on and tear, or obsolescence. This lower is measured as depreciation. Description: Depreciation, i.e. a lower in an asset's fee, can be because of a number of different factors as nicely which include adverse marketplace conditions, and many others.
Depreciation represents the estimated reduction in the value of fixed property within a financial 12 months. Tangible belongings, which include buildings, equipment, cars, and so on, are bought in huge lump sums.
Depreciation magazine entry is the magazine access surpassed to record the discount within the fee of the fixed belongings because of everyday wear and tear, regular usage or technological changes, and so forth., wherein the depreciation account will be debited, and the respective constant asset account could be credited.
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question if the monopolist charges a single price for teddy bears, which of the following describes an accurate outcome?
Deadweight loss equals area (e), consumer surplus equals area (a+b)(a+b), producer surplus equals area (c+d)(c+d), and so forth. Option C
What is a monopoly?Generally, however, with a monopoly, there is only one business in the market, therefore firm and market demand are the same.
T or F – A monopoly has the right to set whatever price it wants, and consumers are obligated to pay it.
Monopoly Output: Monopolies produce when marginal income and marginal expenses are equal, but they charge the price indicated by the market demand curve for that amount of production.
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CQ is attched below
a firm reports ebit of $100 million. the income statement shows depreciation of $40 million. if the tax rate is 35% and total capital expenditures and increases in working capital total $10 million, what is the free cash flow to the firm?
The free cash flow to the firm (FCFF) is $65 million dollars.
FCFF = EBIT * (1-rate of tax) +Depreciation-Capital expenditure-Working capital changes
= $100*(1-35%)+$20-$10-$10
= $65+$20-$10-$10
65 million dollars
The amount of cash flow from operations available for distribution after depreciation, taxes, working capital, and investments is referred to as free cash flow to the firm (FCFF). FCFF measures a company's profitability after deducting all expenses and reinvestments. It is one of many benchmarks used to compare and analyze a company's financial health.
Free cash flow to the firm (FCFF) is the cash flow from operations available for distribution after depreciation, taxes, working capital, and investments are deducted.
The most important financial indicator of a company's stock value is arguably free cash flow.
A positive FCFF value indicates that the company still has cash after expenses.
A negative value indicates that the firm's revenue was insufficient to cover its costs and investment activities.
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why are consumers more likely to pay to download some digital content, like music and books, and less likely to pay for other content, like sports and news?
Spending money to obtain digital content like music or novels is typically more cost-effective over time than news or sports information.
Since the beginning of time, books and music have not only served as a means of disseminating knowledge but have also provided an escape from the monotony of everyday work. However, the world is changing quickly these days, and the internet has a crucial role to play in the contemporary tech-based period. The Covid-19 pandemic encouraged us to spend more time online.
We rely on digital content for everything from our careers to getting away from work. The only area we have to flee during this pandemic moment when we are unable to move around freely is the virtual realm. According to the most recent figures, customers are more inclined to pay for the download of music and books than for sports or news.
Being in the quarantine had a significant negative impact on our mental health, which may be one of the main causes of that, according to the pandemic effect. Many people find that listening to music helps them relax. We may generally improve our language skills and use creative thinking by listening to music and reading literature. While sports-related information is more likely to motivate us to go out and urge us to live a healthy and active lifestyle, news enables us to stay informed about the state of the world. However, the current circumstance tempers this feeling of anticipation. Additionally, music and books can both be listened to repeatedly.
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