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.
++++++++++
One-sentence summary -- Determine the Annual Profit. Identify the depreciation value. Find the Average Annual Profit. Divide to get the ARR.


If you know or suspect that your cat has been stung by a bee, you should quickly assess whether your cat is having a reaction that requires immediate medical attention. Take your cat to the vet or animal emergency room immediately if you see any of the following symptoms:  Rapid or labored breathing Facial swelling Pale gums or mucous membranes Vomiting (especially within the first 5-10 minutes after the sting) or diarrhea Weak or rapid heartbeat Collapse Bee stings are a little different from wasp or hornet stings, and you will need to take a slightly different approach to treatment depending on what kind of insect delivered the sting. If you saw the insect that stung your cat but are not sure how to identify it, you may be able to narrow it down with a visual guide like this one: https://www.southribble.gov.uk/sites/default/files/Bee-wasp-and-hornet-leaflet.pdf  Wasps do not usually leave their stingers behind when they sting, but bees generally do. If your cat was stung by a bee, you will need to find and remove the stinger.  Bee venom is acidic, while wasp venom is alkaline. It is better not to try to neutralize the sting with an alkaline substance (like baking soda) or an acid (like vinegar) unless you know for sure what stung your cat. Look for signs of swelling, redness, or tenderness. If your cat has been stung in the mouth or throat, or if you suspect that your cat has been stung multiple times, take your cat to the vet immediately.
++++++++++
One-sentence summary -- Check for signs of a severe reaction. Try to determine what stung your cat. Determine where your cat was stung.


RealPlayer is a free media player that can download and format videos across all devices.  This opens the RealPlayer installer wizard. You may be prompted to enter the administrator password to complete installation.   A small popup from RealPlayer will display in the upper-right corner of the video that says “Download This Video.” ” The RealPlayer Downloader window will open and display the progress of your download. When complete, the Flash video will be saved to the RealPlayer Library.
++++++++++
One-sentence summary -- Navigate to the RealPlayer website at http://www.real.com/. Click on “Download,” then select the option to save the file to your desktop. Double-click on the RealPlayer installation file. Follow the on-screen instructions to install RealPlayer on your computer. Launch RealPlayer when installation is complete. Open your Internet browser and navigate to the Flash video you want downloaded. Play the video, then place your cursor inside the video frame. Click on “Download This Video.


You choose pretty much whatever you like to make the heating pad, but you will want to use a cotton fabric, such as a T-shirt or a pillowcase. Cotton is able to withstand high heats so this is the best choice for your fabric. Ask yourself if what you have chosen would handle being ironed a high heat as a basic guide to it's suitability. Make sure nobody is going to miss whatever you decide to use.
++++++++++
One-sentence summary --
Get your chosen fabric.