Cornerstones of Managerial Accounting

Canadian 2nd Edition Mowen Test Bank

Visit to download the full and correct content document:
https://testbankdeal.com/download/cornerstones-of-managerial-accounting-canadian-
2nd-edition-mowen-test-bank/
Cornerstones of Managerial Accounting Canadian 2nd Edition Mowen Test Bank

Chapter 2 - Basic Managerial Accounting Concepts

1. What are expired costs?

a. assets
b. expenses
c. revenues
d. profit
ANSWER: b
POINTS: 1
DIFFICULTY: Easy
REFERENCES: p. 32
LEARNING OBJECTIVES: MACC.MOWE.15.2.1 - 2.1
NATIONAL STANDARDS: United States - AACSB Analytic
United States - IMA-Business Economies
KEYWORDS: Bloom's Higher order; classifying

2. In terms of managerial accounting, which of the following is the best definition of cost?
a. the cash sacrificed for goods expected to bring future benefit to the organization
b. a dollar measure of the cash used to achieve a given benefit
c. the asset incurred to produce future benefits
d. the equivalent of the cost of goods sold
ANSWER: a
POINTS: 1
DIFFICULTY: Easy
REFERENCES: p. 32
LEARNING OBJECTIVES: MACC.MOWE.15.2.1 - 2.1
NATIONAL STANDARDS: United States - AACSB Analytic
United States - IMA-Business Economics
KEYWORDS: Bloom's Higher order; differentiating

3. Which of the following is a characteristic of price per unit?

a. It is equal to the revenue.
b. It must be less than cost for the firm to earn income.
c. It is the same as total cost.
d. It is the same as cost per unit plus income per unit.
ANSWER: d
POINTS: 1
DIFFICULTY: Easy
REFERENCES: p. 32
LEARNING OBJECTIVES: MACC.MOWE.15.2.1 - 2.1
NATIONAL STANDARDS: United States - AACSB Analytic
United States - IMA-Business Economics
KEYWORDS: Bloom's Higher order; inferring

4. What is the definition of assigning costs?

Copyright © 2015 Nelson Education Limited. 2-1

Visit TestBankDeal.com to get complete for all chapters

Chapter 2 - Basic Managerial Accounting Concepts
a. the way costs are measured and recorded
b. the way companies can tell what money was spent
c. the allocation applied to a cost object using a reasonable method
d. the benefit given up when one choice is made over another
ANSWER: c
POINTS: 1
DIFFICULTY: Easy
REFERENCES: p. 33
LEARNING OBJECTIVES: MACC.MOWE.15.2.1 - 2.1
NATIONAL STANDARDS: United States - AACSB Analytic
United States - IMA-Business Economics
KEYWORDS: Bloom's Higher order; classifying

5. Which of the following is included in nonmanufacturing costs?

a. marketing
b. direct materials
c. indirect materials
d. overhead
ANSWER: a
POINTS: 1
DIFFICULTY: Easy
REFERENCES: p. 33
LEARNING OBJECTIVES: MACC.MOWE.15.2.1 - 2.1
NATIONAL STANDARDS: United States - AACSB Analytic
United States - IMA-Business Economics
KEYWORDS: Bloom's Higher order; exemplifying

6. What is one of the main purposes of assigning costs to cost objects?

a. It provides information on why money was spent.
b. It records the historical events of the organization.
c. It allows management to incorporate products in marketing.
d. It facilitates service businesses in following financial regulations.
ANSWER: a
POINTS: 1
DIFFICULTY: Medium
REFERENCES: p. 33
LEARNING OBJECTIVES: MACC.MOWE.15.2.1 - 2.1
NATIONAL STANDARDS: United States - AACSB Analytic
United States - IMA-Business Economics
KEYWORDS: Bloom's Higher order; classifying

7. Which of the following is characteristic of indirect costs?

a. Indirect costs can be easily and accurately traced to a cost object.

Copyright © 2015 Nelson Education Limited. 2-2

Chapter 2 - Basic Managerial Accounting Concepts
b. Indirect costs are shared between or among more than one cost object.
c. Indirect costs should always be assigned to a cost object.
d. Indirect costs include all labour.
ANSWER: b
POINTS: 1
DIFFICULTY: Medium
REFERENCES: p. 35
LEARNING OBJECTIVES: MACC.MOWE.15.2.1 - 2.1
NATIONAL STANDARDS: United States - AACSB Analytic
United States - IMA-Business Economics
KEYWORDS: Bloom's Higher order; classifying

8. What is the behaviour pattern of a variable cost?

a. It increases in total as output increases.
b. It remains constant in total at all levels of output.
c. It increases per unit as output increases.
d. It decreases per unit as output increases.
ANSWER: a
POINTS: 1
DIFFICULTY: Medium
REFERENCES: p. 36
LEARNING OBJECTIVES: MACC.MOWE.15.2.1 - 2.1
NATIONAL STANDARDS: United States - AACSB Analytic
United States - IMA-Business Economics
KEYWORDS: Bloom's Higher order; exemplifying

9. What is the definition of opportunity cost?

a. a cost that increases as output increases and decreases as output decreases
b. a cost that does not increase as output increases and does not decrease as output decreases
c. a benefit given up or sacrificed when one alternative is chosen over another
d. a benefit that cannot be easily and accurately traced to a cost object
ANSWER: c
POINTS: 1
DIFFICULTY: Easy
REFERENCES: p.33
LEARNING OBJECTIVES: MACC.MOWE.15.2.1 - 2.1
NATIONAL STANDARDS: United States - AACSB Analytic
United States - IMA-Business Economics
KEYWORDS: Bloom's Higher order; exemplifying

10. Which of the following is an example of an intangible product?

a. hamburgers
b. computers

Copyright © 2015 Nelson Education Limited. 2-3

Another random document with
no related content on Scribd:
 prior to speech, 38.
Réaumur, 14.
Recepts, 10, 26, 89.
Reflexion, 94.
Regnaud, P., 71, 78, 79.
Regularity, conception of, 196.
Relations, 80, 81.
Renan, 59, 69, 71, 76.
Renouvier, 145, 146, 175, 181.
Representation, 5.
Representative faculty, 112.
Reproduction, 207.
Resemblances, 6, 90.
Respiration, 166.
Rhythm, 164, 165.
Ribot, his observations on general ideas, 135.
Riemann, 156, 158.
Romanes, 10, 13, 14, 19, 34, 35, 40, 43, 46, 55, 57, 63, 66, 89, 93,
170, 184.
Roots, 69 et seq., 75.
Rousseau, J. J., 77.
Rubicon, passage of the, 92.

Sanskrit, 69.
Savage languages, 95 et seq.
Savage races, time-sense of, 171.
Sayce, 67, 70, 73, 75, 77, 96.
Schelling, 108.
Schleicher, 83.
Schmidkunz, 2, 3.
Schneider, 7.
Sciences, origin of the, 221.
Scientists, 135.
Scott, 43.
Semi-circular canals, 149.
Sensation-limits, 166.
Sequence of numbers, 142 et seq.
Siamese, 62.
Sicard, Abbé, 44.
Sidgwick, Prof., 125.
Sigismund, 33.
Signs, logic of, 27;
imitative, 43;
language of, 49;
development of, 92;
the importance of, 144 et seq.
Sigwart, 199.
Similarities, 90, 195.
Simplification, 135.
Skeleton, abstract thought a, 135.
Smith, Adam, 31.
Song, speech is derived from, 62.
Space, origin of the concept of, 146 et seq.;
acoustic, 148;
sense of, 148;
abstract notion of, 151 et seq.;
n-dimensional, 156;
Euclidean, 157;
characterised, 158.
Species, origin and growth of the concept of, 203 et seq.;
fixity of, 205;
constituent elements of the concept of, 206;
defined, 206;
vary in the course of evolution, 213.
Specific characters, 205 et seq.
Speech, origin of, 54 et seq., 59 et seq.;
development of, 67.
Spence, 55.
Spencer, Herbert, 7, 62, 80, 137, 150, 165, 175.
Stallo, 153, 158, 222.
Steinthal, 59.
Stern, 26.
Stewart, Dugald, 31, 51.
Substantive, the, 76.
Substitution, 27, 110, 226.
Sully, J., 25, 160, 175.
Sylvester, 148.
Symbolic thought, 132, 226.
Symbolism, complete, 109.
Symbols, 145.

Taine, 33, 34, 73, 87, 129.

Temporal signs, 178.
Ten, the most convenient arithmetical basis, 143.
Thermodynamics, 192.
Time, origin of the concept of, 159;
consciousness of, 164 et seq.;
sense of, 164;
conception of infinite, 174;
measure of, 174 et seq.;
 psychological process by which its primitive notion is
constituted in consciousness, 175 et seq.
Time-perception, simple repetition the elements of, 176;
the work of attention, 178.
Tracy, Destutt de, 80.
Tylor, 43, 50, 67, 71, 99, 142, 143.

Unconscious activity, 132.

Unconscious, the, 224;
psychology of the, 226.
Unity, idea of, 138;
abstract, 141.
Unity-type, 143.
Utility, 218, 219;
law of, 5.

Van Ende, 170.

Venn, J., 188.
Vera causa, 181.
Verb, the, 78, 97.
Vierordt, 163.
Visual types, 112, 119 et seq.
Vital force, 193.
Vocalisation, 61.
Vogt, 208.

Waitz, 178.
Wallace, 217.
Ward, 178.
Wasps, intelligence of, 14.
Weismann, 218.
Whitney, 69, 71, 75, 80.
Wilks, Dr., 58.
Will, the type of causality, 181 et seq.
Wizel, Adam, 126.
Words, do we think without them?, 40;
they pass to autocracy, 102.
Writing, 53.
Wundt, 103, 149, 161, 162, 163, 176, 189, 196.
 CATALOGUE OF PUBLICATIONS
OF THE
OPEN COURT PUBLISHING CO.

COPE, E. D.
THE PRIMARY FACTORS OF ORGANIC EVOLUTION.
121 cuts. Pp. xvi, 547. Cloth, $2.00 net (10s.).

MÜLLER, F. MAX.
THREE INTRODUCTORY LECTURES ON THE SCIENCE OF
THOUGHT.
128 pages. Cloth, 75c (3s. 6d.).
THREE LECTURES ON THE SCIENCE OF LANGUAGE.
112 pages. 2nd Edition. Cloth, 75c (3s. 6d.).

ROMANES, GEORGE JOHN.

DARWIN AND AFTER DARWIN.
An Exposition of the Darwinian Theory and a Discussion of
Post-Darwinian Questions. Three Vols., $4.00 net. Singly,
as follows:
1. T D T . 460 pages. 125 illustrations. Cloth,
$2.00.
2. P -D Q . Heredity and Utility. Pp. 338.
$1.50.
3. P -D Q . Isolation and Physiological
Selection. Pp. 181. $1.00.
AN EXAMINATION OF WEISMANNISM.
236 pages. Cloth, $1.00 net.
THOUGHTS ON RELIGION.
 Edited by Charles Gore, M. A., Canon of Westminster. Third
Edition, Pages, 184. Cloth, gilt top, $1.25 net.

SHUTE, DR. D. KERFOOT.

FIRST BOOK IN ORGANIC EVOLUTION.
Colored plates, and numerous diagrams. (In Preparation.)

MACH, ERNST.
THE SCIENCE OF MECHANICS.
A C H E P .
Translated by T. J. M C . 250 cuts. 534 pages. ½
m., gilt top, $2.50 (12s. 6d.).
POPULAR SCIENTIFIC LECTURES.
Third Edition. 415 pages. 59 cuts. Cloth, gilt top. Net, $1.50
(7s. 6d.).
THE ANALYSIS OF THE SENSATIONS.
Pp. 208. 37 cuts. Cloth, $1.25 net (6s. 6d.).

LAGRANGE, J. L.
LECTURES ON ELEMENTARY MATHEMATICS.
With portrait of the author. Pp. 172. Price, $1.00 net (5s.).

DE MORGAN, AUGUSTUS.
ON THE STUDY AND DIFFICULTIES OF MATHEMATICS.
New Reprint edition with notes. Pp. viii + 288. Cloth, $1.25
net (5s.).
ELEMENTARY ILLUSTRATIONS OF THE DIFFERENTIAL
AND INTEGRAL CALCULUS.
New reprint edition. Price, $1.00 (5s.).

SCHUBERT, HERMANN.
MATHEMATICAL ESSAYS AND RECREATIONS.
 Pp. 149. Cuts, 37. Cloth, 75c net (3s. 6d.).

HUC AND GABET, MM.

TRAVELS IN TARTARY, THIBET AND CHINA.
(1844-1846.) Translated from the French by W. Hazlitt.
Illustrated with 100 engravings on wood. 2 vols. Pp. 28 +
660. Cl., $2.00 (10s.).

CARUS, PAUL.
THE ETHICAL PROBLEM.
Second edition, revised and greatly enlarged. 351 pages. Cloth,
$1.25 (6s. 6d.).
FUNDAMENTAL PROBLEMS.
Second edition, enlarged and revised. 372 pp. Cl., $1.50 (7s.
6d.).
HOMILIES OF SCIENCE.
317 pages. Cloth, Gilt Top, $1.50 (7s. 6d.).
THE IDEA OF GOD.
Fourth edition. 32 pages. Paper, 15c (9d.).
THE SOUL OF MAN.
With 152 cuts and diagrams. 458 pages. Cloth, $3.00 (15s.).
TRUTH IN FICTION. T T M .
White and gold binding, gilt edges. Pp. 111. $1.00 (5s.).
THE RELIGION OF SCIENCE.
Second, extra edition. Pp. 103. Price, 50c net (2s. 6d.).
PRIMER OF PHILOSOPHY.
240 pages. Second Edition. Cloth, $1.00 (5s.).
THE GOSPEL OF BUDDHA. According to Old Records.
Fifth Edition. Pp. 275. Cloth, $1.00 (5s.). In German, $1.25
(6s. 6d.).
 BUDDHISM AND ITS CHRISTIAN CRITICS.
Pages, 311. Cloth, $1.25 (6s. 6d.).
KARMA. A S E B .
Illustrated by Japanese artists. Crêpe paper, 75c (3s. 6d.).
NIRVANA: A S B P .
Japanese edition, like Karma. $1.00 (4s. 6d.).
LAO-TZE’S TAO-TEH-KING.
Chinese-English. With introduction, transliteration, Notes, etc.
Pp. 360. Cloth, $3.00 (15s.).

CORNILL, CARL HEINRICH.

THE PROPHETS OF ISRAEL.
Popular Sketches from Old Testament History. Pp., 200. Cloth,
$1.00 net (5s.).
HISTORY OF THE PEOPLE OF ISRAEL.
Pp. vi + 325. Cloth, $1.50 (7s. 6d.).

POWELL, J. W.
TRUTH AND ERROR; or, the Science of Intellection.
Pp. 423. Cloth, $1.75 (7s. 6d.).

RIBOT, TH.
THE PSYCHOLOGY OF ATTENTION.
THE DISEASES OF PERSONALITY.
THE DISEASES OF THE WILL.
Authorised translations. Cloth, 75 cents each (3s. 6d.). Full set,
cloth, $1.75 net (9s.).
EVOLUTION OF GENERAL IDEAS.
Pp. 231. Cloth, $1.25 net (6s. 6d.).
WAGNER, RICHARD.
A PILGRIMAGE TO BEETHOVEN.
A Story. With portrait of Beethoven. Pp. 40. Boards, 50c net
(2s. 6d.)

HUTCHINSON, WOODS.
THE GOSPEL ACCORDING TO DARWIN.
Pp. xii + 241. Price, $1.50 (6s.).

FREYTAG, GUSTAV.
THE LOST MANUSCRIPT. A Novel.
2 vols. 953 pages. Extra cloth, $4.00 (21s). One vol., cl., $1.00
(5s.).

MARTIN LUTHER.
Illustrated. Pp. 130. Cloth, $1.00 net (5s.).

TRUMBULL, M. M.
THE FREE TRADE STRUGGLE IN ENGLAND.
Second Edition. 296 pages. Cloth, 75c (3s. 6d.).
WHEELBARROW: A D L
Q .
With portrait of the author. 303 pages. Cloth, $1.00 (5s.).
GOETHE AND SCHILLER’S XENIONS.
Translated by Paul Carus. Album form. Pp. 162. Cl., $1.00
(5s.).

OLDENBERG, H.
ANCIENT INDIA: ITS LANGUAGE AND RELIGIONS.
Pp. 100. Cloth, 50c net (2s. 6d.).

CONWAY, DR. MONCURE DANIEL.

 SOLOMON, AND SOLOMONIC LITERATURE.
Pp. 243. Cloth, $1.50 net (6s. 6d.).

GARBE, RICHARD.
THE REDEMPTION OF THE BRAHMAN. A T H
L .
Laid paper. Gilt top. 96 pages. Price, 75c (3s. 6d.).
THE PHILOSOPHY OF ANCIENT INDIA.
Pp. 89. Cloth, 50c net (2s. 6d.).

HUEPPE, FERDINAND.
THE PRINCIPLES OF BACTERIOLOGY.
28 Woodcuts. Pp. x + 467. Price, $1.75 net (9s.).

LÉVY-BRUHL, PROF. L.
HISTORY OF MODERN PHILOSOPHY IN FRANCE.
With 23 Photogravure and Half-Tone Portraits of the Chief
French Philosophers. Handsomely bound. (In the press.)

TOPINARD, DR. PAUL.

SCIENCE AND FAITH, M A M
M S .
Pp. 374. Cloth, $1.50 net (7s. 6d.).

BINET, ALFRED.
THE PSYCHOLOGY OF REASONING.
Pp. 193. Cloth, 75c (3s. 6d.).
THE PSYCHIC LIFE OF MICRO-ORGANISMS.
Pp. 135. Cloth, 75 cents.
ON DOUBLE CONSCIOUSNESS.
See No. 8, Religion of Science Library.
THE OPEN COURT.
A Monthly Magazine Devoted to the Science of Religion, the
Religion of Science, and the Extension of the Religious
Parliament Idea.
Terms: $1.00 a year; 5s. 6d. to foreign countries in the Postal
Union. Single Copies, 10 cents (6d.).

THE MONIST.
A Quarterly Magazine of Philosophy and Science.
Per copy, 50 cents; Yearly, $2.00. In England and all countries
in U.P.U. per copy, 2s. 6d.: Yearly, 9s. 6d.
CHICAGO:
THE OPEN COURT PUBLISHING CO.,
Monon Building, 324 Dearborn St.
LONDON: Kegan Paul, Trench, Trübner & Company.

The Religion of Science Library.

A collection of bi-monthly publications, most of which are reprints of
books published by The Open Court Publishing Company. Yearly, $1.50.
Separate copies according to prices quoted. The books are printed upon
good paper, from large type.
The Religion of Science Library, by its extraordinarily reasonable
price, will place a large number of valuable books within the reach of all
readers.
The following have already appeared in the series:

No. 1. The Religion of Science. By P C . 25c (1s. 6d.).

2. Three Introductory Lectures on the Science of Thought. By F.
M M . 25c (1s. 6d.).
3. Three Lectures on the Science of Language. F. M M .
25c (1s. 6d.).
4. The Diseases of Personality. By T . R . 25c (1s. 6d.).
5. The Psychology of Attention. By T . R . 25c (1s. 6d.).
 6. The Psychic Life of Micro-Organisms. By A B .
25c (1s. 6d.)
7. The Nature of the State. By P C . 15c (9d.).
8. On Double Consciousness. By A B . 15c (9d.).
9. Fundamental Problems. By P C . 50c (2s. 6d.).
10. The Diseases of the Will. By T . R . 25c (1s. 6d.).
11. The Origin of Language. By L N . 15c (9d.).
12. The Free Trade Struggle in England. M. M. T . 25c
(1s. 6d.).
13. Wheelbarrow on the Labor Question. By M. M. T .
35c (2s.).
14. The Gospel of Buddha. By P C . 35c (2s.).
15. The Primer of Philosophy. By P C . 25c (1s. 6d.).
16. On Memory, and The Specific Energies of the Nervous
System. By P . E H . 15c (9d.).
17. The Redemption of the Brahman. A Tale of Hindu Life. By
R G . 25c (1s. 6d.).
18. An Examination of Weismannism. By G. J. R . 35c
(2s.).
19. On Germinal Selection. By A W . 25c (1s.
6d.).
20. Lovers Three Thousand Years Ago. By T. A. G . (Out
of print.)
21. Popular Scientific Lectures. By E M . 50c (2s. 6d.).
22. Ancient India: Its Language and Religions. By H.
O . 25c (1s. 6d.).
23. The Prophets of Israel. By P . C. H. C . 25c (1s.
6d.).
24. Homilies of Science. By P C . 35c (2s.).
25. Thoughts on Religion. By G. J. R . 50c (2s. 6d.).
26. The Philosophy of Ancient India. By P . R G .
25c (1s. 6d.).
27. Martin Luther. By G F . 25c (1s. 6d.).
28. English Secularism. By G J H . 25c (1s.
6d.).
29. On Orthogenesis. By T . E . 25c (1s. 6d.).
30. Chinese Philosophy. By P C . 25c (1s. 6d.).
31. The Lost Manuscript. By G F . 60c (3s.).
32. A Mechanico-Physiological Theory of Organic Evolution. By
C N . 15c (9d.).
33. Chinese Fiction. By D . G T. C . 15c (9d.).
34. Mathematical Essays and Recreations. By H. S . 25c
(1s. 6d.).
35. The Ethical Problem. By P C . 50c (2s. 6d.).
36. Buddhism and Its Christian Critics. By P C . 50c (2s.
6d.).
37. Psychology for Beginners. By H M. S . 20c (1s.).
38. Discourse on Method. By D . 25c (1s. 6d.).

THE OPEN COURT PUBLISHING CO.,

CHICAGO: 324 D S .
LONDON: Kegan Paul, Trench, Trübner & Company.
 *** END OF THE PROJECT GUTENBERG EBOOK THE
EVOLUTION OF GENERAL IDEAS ***

Updated editions will replace the previous one—the old editions will be
renamed.

Creating the works from print editions not protected by U.S. copyright
law means that no one owns a United States copyright in these works, so
the Foundation (and you!) can copy and distribute it in the United States
without permission and without paying copyright royalties. Special rules,
set forth in the General Terms of Use part of this license, apply to
copying and distributing Project Gutenberg™ electronic works to protect
the PROJECT GUTENBERG™ concept and trademark. Project
Gutenberg is a registered trademark, and may not be used if you charge
for an eBook, except by following the terms of the trademark license,
including paying royalties for use of the Project Gutenberg trademark. If
you do not charge anything for copies of this eBook, complying with the
trademark license is very easy. You may use this eBook for nearly any
purpose such as creation of derivative works, reports, performances and
research. Project Gutenberg eBooks may be modified and printed and
given away—you may do practically ANYTHING in the United States
with eBooks not protected by U.S. copyright law. Redistribution is
subject to the trademark license, especially commercial redistribution.

START: FULL LICENSE

THE FULL PROJECT GUTENBERG LICENSE
 PLEASE READ THIS BEFORE YOU DISTRIBUTE OR USE THIS WORK

To protect the Project Gutenberg™ mission of promoting the free

distribution of electronic works, by using or distributing this work (or
any other work associated in any way with the phrase “Project
Gutenberg”), you agree to comply with all the terms of the Full Project
Gutenberg™ License available with this file or online at
www.gutenberg.org/license.

Section 1. General Terms of Use and Redistributing

Project Gutenberg™ electronic works

1.A. By reading or using any part of this Project Gutenberg™ electronic

work, you indicate that you have read, understand, agree to and accept
all the terms of this license and intellectual property
(trademark/copyright) agreement. If you do not agree to abide by all the
terms of this agreement, you must cease using and return or destroy all
copies of Project Gutenberg™ electronic works in your possession. If
you paid a fee for obtaining a copy of or access to a Project Gutenberg™
electronic work and you do not agree to be bound by the terms of this
agreement, you may obtain a refund from the person or entity to whom
you paid the fee as set forth in paragraph 1.E.8.

1.B. “Project Gutenberg” is a registered trademark. It may only be used

on or associated in any way with an electronic work by people who agree
to be bound by the terms of this agreement. There are a few things that
you can do with most Project Gutenberg™ electronic works even
without complying with the full terms of this agreement. See paragraph
1.C below. There are a lot of things you can do with Project Gutenberg™
electronic works if you follow the terms of this agreement and help
preserve free future access to Project Gutenberg™ electronic works. See
paragraph 1.E below.

1.C. The Project Gutenberg Literary Archive Foundation (“the

Foundation” or PGLAF), owns a compilation copyright in the collection
of Project Gutenberg™ electronic works. Nearly all the individual works
in the collection are in the public domain in the United States. If an
individual work is unprotected by copyright law in the United States and
you are located in the United States, we do not claim a right to prevent
you from copying, distributing, performing, displaying or creating
derivative works based on the work as long as all references to Project
Gutenberg are removed. Of course, we hope that you will support the
Project Gutenberg™ mission of promoting free access to electronic
works by freely sharing Project Gutenberg™ works in compliance with
the terms of this agreement for keeping the Project Gutenberg™ name
associated with the work. You can easily comply with the terms of this
agreement by keeping this work in the same format with its attached full
Project Gutenberg™ License when you share it without charge with
others.

1.D. The copyright laws of the place where you are located also govern
what you can do with this work. Copyright laws in most countries are in
a constant state of change. If you are outside the United States, check the
laws of your country in addition to the terms of this agreement before
downloading, copying, displaying, performing, distributing or creating
derivative works based on this work or any other Project Gutenberg™
work. The Foundation makes no representations concerning the
copyright status of any work in any country other than the United States.

1.E. Unless you have removed all references to Project Gutenberg:

1.E.1. The following sentence, with active links to, or other immediate
access to, the full Project Gutenberg™ License must appear prominently
whenever any copy of a Project Gutenberg™ work (any work on which
the phrase “Project Gutenberg” appears, or with which the phrase
“Project Gutenberg” is associated) is accessed, displayed, performed,
viewed, copied or distributed:

This eBook is for the use of anyone anywhere in the United States
and most other parts of the world at no cost and with almost no
restrictions whatsoever. You may copy it, give it away or re-use it
under the terms of the Project Gutenberg License included with this
eBook or online at www.gutenberg.org. If you are not located in the
United States, you will have to check the laws of the country where
you are located before using this eBook.

1.E.2. If an individual Project Gutenberg™ electronic work is derived

from texts not protected by U.S. copyright law (does not contain a notice
indicating that it is posted with permission of the copyright holder), the
work can be copied and distributed to anyone in the United States
without paying any fees or charges. If you are redistributing or providing
access to a work with the phrase “Project Gutenberg” associated with or
appearing on the work, you must comply either with the requirements of
paragraphs 1.E.1 through 1.E.7 or obtain permission for the use of the
work and the Project Gutenberg™ trademark as set forth in paragraphs
1.E.8 or 1.E.9.

1.E.3. If an individual Project Gutenberg™ electronic work is posted

with the permission of the copyright holder, your use and distribution
must comply with both paragraphs 1.E.1 through 1.E.7 and any
additional terms imposed by the copyright holder. Additional terms will
be linked to the Project Gutenberg™ License for all works posted with
the permission of the copyright holder found at the beginning of this
work.

1.E.4. Do not unlink or detach or remove the full Project Gutenberg™

License terms from this work, or any files containing a part of this work
or any other work associated with Project Gutenberg™.

1.E.5. Do not copy, display, perform, distribute or redistribute this

electronic work, or any part of this electronic work, without prominently
displaying the sentence set forth in paragraph 1.E.1 with active links or
immediate access to the full terms of the Project Gutenberg™ License.

1.E.6. You may convert to and distribute this work in any binary,
compressed, marked up, nonproprietary or proprietary form, including
any word processing or hypertext form. However, if you provide access
to or distribute copies of a Project Gutenberg™ work in a format other
than “Plain Vanilla ASCII” or other format used in the official version
posted on the official Project Gutenberg™ website (www.gutenberg.org),
you must, at no additional cost, fee or expense to the user, provide a
copy, a means of exporting a copy, or a means of obtaining a copy upon
request, of the work in its original “Plain Vanilla ASCII” or other form.
Any alternate format must include the full Project Gutenberg™ License
as specified in paragraph 1.E.1.

1.E.7. Do not charge a fee for access to, viewing, displaying, performing,
copying or distributing any Project Gutenberg™ works unless you
comply with paragraph 1.E.8 or 1.E.9.

1.E.8. You may charge a reasonable fee for copies of or providing access
to or distributing Project Gutenberg™ electronic works provided that:
 • You pay a royalty fee of 20% of the gross profits you derive from
the use of Project Gutenberg™ works calculated using the method
you already use to calculate your applicable taxes. The fee is owed
to the owner of the Project Gutenberg™ trademark, but he has
agreed to donate royalties under this paragraph to the Project
Gutenberg Literary Archive Foundation. Royalty payments must be
paid within 60 days following each date on which you prepare (or
are legally required to prepare) your periodic tax returns. Royalty
payments should be clearly marked as such and sent to the Project
Gutenberg Literary Archive Foundation at the address specified in
Section 4, “Information about donations to the Project Gutenberg
Literary Archive Foundation.”

• You provide a full refund of any money paid by a user who notifies
you in writing (or by e-mail) within 30 days of receipt that s/he does
not agree to the terms of the full Project Gutenberg™ License. You
must require such a user to return or destroy all copies of the works
possessed in a physical medium and discontinue all use of and all
access to other copies of Project Gutenberg™ works.

• You provide, in accordance with paragraph 1.F.3, a full refund of

any money paid for a work or a replacement copy, if a defect in the
electronic work is discovered and reported to you within 90 days of
receipt of the work.

• You comply with all other terms of this agreement for free
distribution of Project Gutenberg™ works.

1.E.9. If you wish to charge a fee or distribute a Project Gutenberg™

electronic work or group of works on different terms than are set forth in
this agreement, you must obtain permission in writing from the Project
Gutenberg Literary Archive Foundation, the manager of the Project
Gutenberg™ trademark. Contact the Foundation as set forth in Section 3
below.

1.F.

1.F.1. Project Gutenberg volunteers and employees expend considerable

effort to identify, do copyright research on, transcribe and proofread
works not protected by U.S. copyright law in creating the Project
Gutenberg™ collection. Despite these efforts, Project Gutenberg™