. Facial yoga can naturally help your face appear younger by firming up your facial muscles and reducing wrinkles. To start, hook the corners of your mouth with your index fingers, pull to the sides, and tighten the corners of your mouth to create resistance for 5 to 10 seconds. Repeat 10 to 25 times at a time, ideally every day. To strengthen your cheek muscles and smooth your skin, take a big breath through your mouth and hold it in, making your mouth as big as a balloon. Then move the breath bubble from cheek to cheek. Release and repeat. Smiling fully can help tighten your laugh lines while making your face muscles stronger. Keep your teeth together and smile as big as you can. Hold it for 10 seconds and relax. Repeat 10 to 20 times daily. Use your hands to stretch the muscles on your face and smooth your laugh lines and wrinkles. Put your palms firmly and diagonally against your cheeks, with your fingers touching the sides of your head. Pull the corners of your lips up until some of your teeth becomes visible. Hold it for 30 seconds. Release and repeat three times.

Summary: Exercise your face by applying resistance on your smile Firm your cheeks by holding a big breath in your mouth. Smile big while your teeth are together. Pull your cheeks up.


For this method, rectangular paper works best. If you are making a gift or a party favor, use brightly colored and/or patterned paper. If you are simply practicing your paper folding skills, use some scrap paper instead.

Summary: Choose your paper.


" The net capitalized cost equals your negotiated selling price minus any down payment and any other credits (such as the value of a trade-in or factory rebate). If the dealer agrees to pay off the balance of the loan on your existing car, add that loan balance to the selling price. For example, let's say the negotiated selling price of the car is $26,000. Subtract a down payment of $1,000 and a trade-in value of $3,000 = $22,000. The dealer then agrees to pay off the balance of the loan on your existing car at $5,000, so that equals a $27,000 net capitalized cost. The dealer may provide this number or may provide you with a residual percentage. To calculate the residual value, multiply the sticker price of the car by the residual percentage.  For example, $30,000 sticker price X 55% residual percentage = $16,500 residual value. Remember that depreciation isn't a straight line — it is usually accelerated in the first five years, particularly in the first year. Your car may depreciate by 20% or more in the first year, After the first five years, most cars have depreciated by 60% on average. Then subtract the residual value from the net capitalized cost. Divide the resulting number by the number of payments. The result is the depreciation portion of the lease payment.  For example, you lease a new car for three years. The sticker price of the car is $30,000, you negotiate a purchase price of $26,000, you make a cash down payment of $1,000 and you trade in your old car for a credit of $3,000. There is no loan balance due on your current car. The dealer tells you the residual value at the end of the lease will be 55% of the sticker price. The net capitalized cost = $26,000 - $1,000 - $3,000 = $22,000. The residual value = $30,000 x 55% = $16,500. The number of monthly payments = 3 years x 12 months/year = 36. Depreciation fee = ($22,000 - $16,500)  /  36 = $152.78.

Summary: Calculate the "net capitalized cost. Determine the residual value of the car at the end of the lease. Identify the number of the monthly payments on the lease.


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.