Knowing the before-tax cost of debt is important if the tax code changes. If the tax code changes one year to disallow a company to deduct interest payments from income taxes, that company must understand how to calculate the pre-tax cost of debt. The interest rate of the debt is multiplied by the principal. For example, for a $100,000 bond with a 5 percent pre-tax interest rate, the pre-tax cost of debt could be calculated with the equation $100,000 x .05 = $5,000. The second method uses the after-tax adjusted interest rate and the company’s tax rate. If the company does not disclose the pre-tax interest rate of the loan, but you need that information, you can still calculate the pre-tax cost of debt. For example, suppose a company with a 40 percent income tax rate has issued a $100,000 bond with an after-tax cost of debt of $3,000.  Express the tax rate as a decimal using the equation 40 / 100 = .40. Subtract the tax rate from 1 using the equation 1 - .40 = .60. Calculate the pre-tax cost of debt by dividing the after-tax cost of debt by the result. Use the equation $3,000 / .60 = $5,000. In this example, the pre-tax cost of debt is $5,000. Multiply the pre-tax cost of debt by the number of years in the life of the loan. For example, suppose the company issued a 2 year bond. The total pre-tax cost of debt would be calculated by multiplying the annual cost of debt by 2. Use the equation $5,000 x 2 = $10,000.  In this example, the total pre-tax cost of debt would be $10,000.
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One-sentence summary -- Understand why the pre-tax cost of debt is calculated. Calculate the cost of debt. Calculate the cost of debt using the after-tax adjusted interest rate. Calculate the pre-tax cost of debt over the life of the loan.


If you do decide to try a supplement, make certain the probiotic contains many different strains of bacteria. Some strains to look for include L. acidophilus, L. Fermentum, L. rhamnosus, B. longum, and B. bifidum.  Some products also include a yeast, Saccharomyces, which helps protect gut bacteria.  Make sure that the supplement has at least 25 billion Colony Forming Units (CFUs).  If you are looking for a prebiotic supplement that contains inulin and fructooligosaccharides (FOS), then the supplements should also contain galactooligosaccharides, or GOS. Opt for controlled-release forms. Stomach acid can kill probiotic bacteria, so it is best to choose a probiotic that dissolves after it has passed through the stomach. This will help to ensure that the probiotics will be able to thrive in your digestive tract. Make sure that you check the label for an expiration date and also look for a “USP Verified” seal. The USP seal indicates that a non-profit lab, the USP, has checked the product and found that the bacteria and other ingredients listed on the label is what is actually in the bottle.  Some other things to look for include:  Company name and contact information The recommended dose Always follow the manufacturer's instructions on any supplement that you are taking. You can also ask your physician for advice. Since it may take a while for your body to rebalance the bacteria after you finish a round of antibiotics, it is a good idea to use probiotics for a month after you are finished taking the antibiotics.
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One-sentence summary -- Read the label to check for certain ingredients and features. Check the label for other important information. Take the supplements as directed.


This will warm up your body temperature as you prepare for bed. Try a simple stretching exercise, with deep breathing, to warm yourself up.  Stand with your legs hip distance apart. Breath in deeply and raise your arms to the ceiling. Roll your shoulders back and tuck your tailbone towards the floor. As you exhale, lower your arms so they rest at your sides. As you inhale, raise your arms to the ceiling again. Stretch as far as you can towards the ceiling. As you exhale, lower your arms. Continue to raise and lower your arms, breathing deeply with each movement, for 10-12 breaths. A warm beverage will increase your body temperature and gives you a sense of warmth. Choose herbal tea, with no caffeine so it won’t keep you up at night. You can also have a mug of hot water with lemon and honey to keep you warm. Avoid hot cocoa or hot chocolate, as the caffeine and sugar in the powdered mix will likely keep you up at night. Soaking in the steam of a warm shower or bath can warm up your body and keep your body temperature up for when it’s time for bed. Layer your clothing so you trap in your body heat as you sleep. Wool long johns, a flannel shirt or sleep set, long sleeve t-shirts and sweaters are all items you can layer on for warmth. Wearing layers, as opposed to one big, fluffy one piece sleepsuit, allows you to shed clothing throughout the night as your body warms up. Sleeping at a slightly cold temperature has been shown to lead to deeper, longer sleeps. You want to be careful not to warm your body up too much, as this could lead to fitful sleep or discomfort while sleeping. Wearing layers allows you to adjust your body heat as you warm up. Create a warm atmosphere on your bed with layers of blankets and comforters at the foot of your bed or on a chair by your bed. If you become cold in the night, you can then reach for a blanket or an extra layer. Place a blanket over your feet before going to bed to keep them warm. Your feet are often one of the first parts of your body to experience cold temperatures. If you decide to use an electric blanket, which uses electricity to warm up, be sure to unplug the blanket before you go to sleep or as you are dozing off. It is a fire hazard if left plugged in overnight. You should also avoid running the control cords for the blanket between your mattress and the box spring. The cord could become damaged by friction or heat from the electricity in the cord could become trapped, and lead to a fire hazard. If you decide to get a heated mattress pad, which uses electricity to stay warm, do not use an electric blanket. This could lead to overheating and is a fire hazard. If your home or apartment has a thermostat, check it to ensure the room is not set to a very low temperature, as this will make the room cold. The recommended temperature for the room is around 65 °F (18 °C). If you are sleeping with a partner, you may need to both agree on an ideal temperature for the room before bed. Try going several degrees above or below 65 degrees to determine your level of comfort and your sleeping partner’s level of comfort. Temperature regulation can be a subjective science, especially for sleeping. Play around with the thermostat to figure out the most comfortable temperature you both.
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One-sentence summary -- Do some light exercises before bed. Drink hot herbal tea or water. Have a warm shower or bath. Wear warm sleepwear in layers. Have several blankets and comforters close by. Invest in an electric blanket or a heated mattress pad. Adjust the temperature on your thermostat.


Get out a knife and cutting board and unwrap all sticks of butter that your recipe requires. Cut each stick into several ½-inch cubes so that mixing the butter into the dry ingredients is as easy as possible. It’s a good idea to chill your butter cubes for about half an hour so that they don’t start melting. This will prevent the butter from becoming too soft and creating an undesirable consistency once it’s cut in. Using your hands or a fork, toss the butter cubes in with the dry ingredients so that they stick to the butter. This should make the ingredients stick to your hands less once you start smushing. While combining with the dry ingredients, smush and separate the butter cubes continuously with your fingers. Keep an eye on the overall consistency and stop when most of the chunks of butter look like they’re about the size of peas. You can also cut the cubes into smaller chunks with a pastry cutter.
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One-sentence summary --
Cut the butter into ½-inch (1.3 cm) cubes. Refrigerate the cubes for about 30 minutes. Toss the cubes in the dry ingredients. Smush the butter into pea-sized pieces.