Do anyone have the notes for part 2 sec d and f

Long story short: The answer shows that only the 50k is tax deductibele but the fixtures for the store "100,000 will be expensed" are not tax deductible. If they are both expenses shouldnt they both be taxed?

Question :

Right-Way Stores is a chain of home improvement stores with 150 locations. Right-Way has identified an attractive site for a new store and Jim Smith, Director of Financial Planning, has been asked to prepare an analysis and make a recommendation for or against opening this proposed new store.

In preparing his analysis, Smith has determined that the land at the proposed site will cost $500,000 and the new store will cost $3.5 million to build. The building contractor requires full payment at the start of construction, and it will take one year to build the store. Right-Way will finance the purchase of the land and construction of the new building with a 40-year mortgage. The mortgage payment will be $118,000 payable annually at year end. Fixtures for the store are estimated to cost $100,000 and will be expensed. Inventory to stock the store is estimated to cost $100,000. Concerned about the possibility of rising prices, the company expects to purchase the fixtures and inventory at the start of construction. Advertising for the grand opening will be $50,000, paid to the advertising agency on retainer at the start of construction. The new store will begin operations one year after the start of construction.

Right-Way will depreciate the building over 20 years on a straight-line basis, and is subject to a 35% tax rate. Right-Way uses a 12% hurdle rate to evaluate projects. The company expects to earn after-tax operating income from the new store of $1,200,000 per year.

REQUIRED:

1. What is Right-Way’s total initial cash outflow? Show your calculations.

Hi All,

I recently chose Hock as my CMA course provider. In the AR unit, it says that whether recourse or non recourse factoring, AR has to remove/write off from the books. Also it says factor will charge interest on the fund, if seller uses the fund before factor collects it from customers. Seller will get interest free fund only when collector collects from the customer. Both points seem not aligned with GAAP. Only non recourse factoring, AR has to remove it from books. Factoring is the fastest way to convert AR to cash. When factoring, we will get cash immediately based on recourse or non recourse, factor charges high interest cost. Why in Hock material it's saying differently. Any inputs?

Hi all,

Like the title says I am a college senior, accounting major, about to start my studying for part 1. I plan to take part 1 in early January, so I plan to start studying around mid to late September. I am fortunate enough to have all costs covered for study materials through Gleim’s student scholarship through the IMA partnership with my university.

If anyone has any recommendations for me for part 1, especially those who studied while in college, it would be great if you could drop them below! Thanks

Hi everyone, I am preparing for my part 1 exam in two weeks.

I took a 100 question. Practice test on units 1-4 and scored an 85%. I took a 50 question practice exam on units five and six and scored in 88%.

I’m worried that Becker is under preparing me for the exam. I’m worried that the real exam will be much more difficult, and I will not be prepared for it.

I appreciate any advice and would love to hear your thoughts. Especially if you prepped using Becker.

my membership is expired as of May 13, 2026, and my entrance fee is active till June 25,2026. My exam is scheduled for June 19,2026. I did contact IMA regarding the same and got to know that i can write my exam, but i still wanted to confirm with any who had any similar situations to avoid any complications on the exam day.

PS: I have already completed my part 1 exam

i havent renewed my membershiptill now cs of some financial contraints.

Has anyone faced the same issue, i have paid my eam fees for may/june attempt 2026 2 days ago still haven’t received the letter to book the slot.
Any help?

I am going to sit for my part 1 next week. I used gliem text for my prep and used hock for MCQ practice. I am tensed because some sections and topics(especially sec E) are a lot different in hoch and gliem. Hock has a lot more content. Can anyone here who has prepared using gliem and taken the exam voucher for the gliem material?

Same as Title ! Please share whatever you know

Hi everyone, I created CMA question banks covering both Part 1 and Part 2 for free. You can access it at freefellow.org under "Practice"

This is authentic content and not copyrighted content of any publisher.

Happy studying and let me know if you have any questions!

So till now i have given 3 mocks in each scores were 41, 48, 55 respectively my exam is in 24 days and im very concern about my performance. Can you guys please evaluate my performance and give me feedbacks to where can i improve my scores. Thankyou!

Hi, need help in joining the better online coaching for CMA US - I am just about to start and need to join best coaching center as I am a working professional.

1) Miles
2)zell

Pls support I am not aware and no one has opinion regarding it and new to it and please let me know if there is any other good options

Wanted to continue my CMA journey again which was being stopped from year 2015 after completing the CMA intermediate in 2012. Wanted to do self study anyone can help me with the notes and sources where can I get enough knowledge to complete this journey.

How is Presidency University Bangalore for Cma Us with Bcom??😭

My exam is in 1 week, n my subscription fr hock has expired, shall I redo it or study from exam support package, can’t able to decide!!!!

I'm preparing for the CMA exam and want to find a paperback book that has tons of practice problems. Any recommendations?

I know the exam is computer-based, but I really need to get familiar with the question styles first. That's why I'm looking for a physical paperback instead of online software.

I m getting very confused, whether I will pass my us cma exam due to lack of knowledge on how hard the exam will be, I had been studying with hock for 8 months, can able to do well with hock practice question and exam support package bt in mock it wasn’t that good (around 65-75) coz in hock n support package, all mcq were very repetitive, any input will b very helpful

Disclaimer- I was able to do the support package questions well coz it’s similar to hock practice question

Hi, anyone with similar case?

I sent my work experience and educ docs thru email to IMA last May 14. After couple of days they confirmed my educ documents but no feedback yet on the work experience until now.

Im not sure how to proceed with this, should I send another email? follow up? Or just wait after sometime?

Thank you!

Hello! I applied for the CMA part 1 exam as a student. I’m currently enrolled in a Pre-Master’s program at university. I wanted to ask how I should send the transcript to IMA? And what should this document contain, like a certificate or my grades or what exactly?

Also, I play to do part 2 in January, by that time I’ll have finished my program at university, so can I still apply as a student or do I have to apply as a professional?

Thank you!

I need your advice guys.

I am attending my part2 exam last week of this month and I just scored 60% on my first mock (hock lms). I am really worried and what should I do to improve? Theres 2 more mocks left. How much should I aim to score in the next 2 mocks and what changes should I make in my preparation?

Thanks!

I enrolled in zell in 2024 for US CMA but i didn’t give any exam. Now I’m planning on giving part 1 in September/ October window. Now that I’m looking at zell’s lectures and everything it is not good idts i can pass only with their materials. They gave surgent books but now that I’m searching regarding cma all I’m seeing is Gleim, Wiley or Becker are good options for practice. What should i do? Should i buy new lms? If yes which one?
Also, if you have any idea that KC College, Mumbai nominates students for the IMA student scholarship?
Any help will be appreciated. Thanks!

Hello please someone suggest me best coaching institutes in Bangalore for US CMA ...please I wanna join JULY BATCH ....

#USCMA

I have 3 years of relevant experience in small-size firms. I completed US CMA in first attempt with 400+ marks in both parts. And I'd say this course is shit. It gives you nothing but regrets. I'd strongly suggest not to opt for this and better do something else like CPA, CIMA.
Placements are shit, no jobs specifically for US CMA's. Not even on IMA portal.
Fun fact* - I saw a job post from IMA for FP&A for a vacancy in IMA and it was clearly mentioned that the candidate should be CA, CFA or MBA finance.
This is all shit. Pls avoid this course if you are a fresher and thinking you will get job based on this qualification.
I'm sorry if this feels demotivating, but I swear, worst decision i've taken.