Problem: Article: This method of determining the Accounting Rate of Return uses the basic formula ARR = Average Annual Profit / Initial Investment. To begin, you'll need to find the Annual Profit. This number is based on accruals, not on cash, and it reflects the costs of amortization and depreciation. Assuming the investment involves the purchase of a fixed asset (such as equipment or machinery), you'll need to calculate a depreciation value. This is a two-part process:  First, subtract the scrap value of the asset – the value of its separate components when no longer operational – from the asset's initial value. If, for example, a given piece of machinery was originally valued at $1000, and its scrap value is $500, you'll subtract to get $500. Second, divide the resulting amount by the asset's useful life – the number of years the asset is expected to perform productively. If, in our example, the piece of machinery is expected to perform well for five more years, then you'll divide $500 by 5 to get $100. Deduct the amount of depreciation from the Annual Profit of the project; you will be left with the Average Annual Profit. This number will be the numerator in the ARR equation above. Divide your Average Annual Profit by the amount of your initial investment (the combined value of the fixed asset investment and any change in the working capital as a result of that investment). The result, expressed as a percentage, is your ARR.
Summary: Determine the Annual Profit. Identify the depreciation value. Find the Average Annual Profit. Divide to get the ARR.

Problem: Article: Healthcare can get very costly without insurance. Make sure your doctor accepts your insurance plan.  You can call the office and ask or you can check online. Oftentimes, you can even find doctors through working with your insurance company. This is a great way to assure your coverage is accepted. If you have any questions about coverage and co-pays, clear these up with your insurance company before going in. You don't want to get a big bill you were not anticipating a month after your first visit. You'll need your medical records forwarded to your new doctor. This can be done in a variety of ways.   You can request a copy of your medical records over the phone, and some offices even have a Patient Portal that allows you to access your records online. You can have the records sent directly to you and then bring them to your new doctor. Make sure to request items like lab results, x-rays, and any CAT or MRI scans.  If you're being referred to a specialist, consultation notes can help your new doctor understand your condition. While these legally belong to your doctor, you're entitled to a copy. You can request these when requesting your records.  You can request your records face-to-face at the front desk of your doctor's office. You may be required to pay for the cost of print outs, but the Health Insurance Portability and Accountability Act means you can only be charge cost-based fees. In general, if there is a fee it's around $20. If you have a lengthy medical record, you may have to pay more. Preparing your own patient history can help smooth the transition. You should also make sure there's no gaps in coverage. You don't want to be left without a doctor during an emergency or run out of a prescription and have no one to refill it.   Make sure that you get a supply of refills for any prescriptions you have with your old doctor before searching for a new one. This way, you won't be left without your meds if the search is lengthy and your prescription expires.  Make a running list of your medical history, including medications, allergies, and diseases that run in your family, and give a copy to your new doctor. New patient forms are often brief and it's difficult to include all the necessary information. The more your doctor knows about you, the better.
Summary: Make sure the new doctor will take your insurance. Have your medical records forwarded. Get organized.

Problem: Article: You will need to send your letter of recommendation to the admissions office at a college. If you're a student, you often have to provide your teacher with an addressed envelope when requesting a letter of recommendation, so make sure you know the proper address.  If you are a student, the address should be specified somewhere in the application instructions. You can also find the address of a college's admissions office online. However, you should call the office to double check this is the proper place to send application materials. If you are a teacher, your student should be able to provide you with this information. If your student cannot provide the information, you can also check online and call the admissions office. In the middle of the envelope, you should print the address of the administration office. Make sure to print clearly so the letter is delivered to the proper place. If you have sloppy handwriting, consider making a trip to a print shop to type and print out addressed envelopes.  The first line of the address should say something like, "Office of Admissions" or "Admissions Office." The second line should include which university the letter is being sent to, like "Michigan Technological University." The third line should include the address of the admissions office. For example, "123 Maddison Street." The last line should include the city, state, and zip code. For example, "Houghton, Michigan 49931." You can also use your own computer or a typewriter to print address labels for an envelope. This may be a good idea if you have sloppy handwriting. The return address is the address of the person writing the letter. If you're providing your teacher with an addressed envelope, you may need to ask for his or her personal address. However, it's usually safe to simply use your school's address. If you're filling out an application for a student, simply put your home address.  The first line should just be your name, or the name of your teacher. For example, "Elizabeth Hart." The second line should include your address, or your teacher's address. For example, "262 Paulina Street." The last line should include the city, state, and zip code. For example, "Chicago, Illinois 60657." In order to assure the letter smoothly gets to the right place, include details on what the recommendation is for in the lower lefthand corner. Admissions offices get letters regarding things like scholarships in addition to applications for admission, so there may be multiple branches of an admissions office.  In the lower left hand corner, write "Re" followed by a colon. From there, include some specific information about what the letter is regarding. You can write something like, "Letter of Reference for Jane Meyers, fall admission." If you're applying to something like early admission, it may be a good idea to include that information as well. All letters require proper postage if you want them to be mailed. You can buy stamps at a post office, as well as many grocery stores and drug stores. Place a stamp in the upper righthand corner of your letter. If an envelope contains materials beside a letter, you may need two stamps. If you're unsure of postage, go to a post office and ask. You want to make sure your letter is mailed successfully.
Summary:
Find the address you need. Print the address clearly on the envelope. Put the return address in the upper lefthand corner. Include specific details on the envelope. Make sure to include a stamp.