What is a practical example of historical costs as a limitation for financial statements

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Answer 1

A practical example of historical costs as a limitation for financial statements are:

fails to disclose the current worth of the enterpriseincomparable items in Financial Statementsits difficult to replace Fixed Assetsleads to inaccurate determination of profit etc.

What are significance of historical costs?

Basically, a historical cost refers to the measure of value used in accounting in which the value of an asset on the balance sheet is recorded at its original cost when acquired by the company. This costing method is used for fixed assets in the United States under generally accepted accounting principles (GAAP)

In United States, the principle of historical cost is a basic accounting principle under U.S. GAAP where most assets are to be recorded on the balance sheet at their historical cost even if they have significantly increased in value over time. However, not every assets are held at historical cost. For instance, a marketable securities are recorded at their fair market value on the balance sheet and impaired intangible assets are written down from historical cost to their fair market value.

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Related Questions

In the United States, children adopted through the foster care system tend to _____ compared to other children.
Multiple choice question.
adjust better at school
have special health needs
exhibit lesser physical gains
show greater vocabulary

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In the United States, children adopted through the foster care system tend to have special health needs compared to other children.

Foster care is a machine wherein a minor has been placed right into a ward, group home, or non-public home of a kingdom-certified caregiver, called a "foster parent" or with a member of the family permitted via the kingdom. the placement of the child is usually organized thru the government or a social carrier organization.

Foster care (also referred to as out-of-home care) is a transient carrier furnished by States for kids who can not stay with their households. youngsters in foster care might also live with family or with unrelated foster dad and mom.

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Which act is violated if an employer refuses to provide health insurance to females due to the cost of pregnancies?.

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The Pregnancy Discrimination Act is violated if an employer refuses to provide health insurance to females due to the cost of pregnancies.

The Pregnancy Discrimination Act is a federal law that prohibits discrimination on the basis of pregnancy, childbirth, or related medical conditions. The law applies to employers with 15 or more employees, including state and local governments and agencies, and labor unions.

The act applies to employers with 15 or more employees, including state and local governments. Under the act, a woman must be treated in the same manner as other applicants or employees with similar abilities or qualifications.

An employer may not refuse to hire a woman because of her pregnancy, nor may an employer fire a woman because of her pregnancy. In addition, an employer may not refuse to provide health insurance to a pregnant woman or to charge her higher premiums for health insurance than it charges other employees.

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Which modern nation is one of the few remaining examples of an oligarchy? a. India b. Burma (myanmar) c. France d. England please select the best answer from the choices provided a b c d.

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Entry-level encyclopedia vocabulary In general, an oligarchy is a system of administration in which a small number of people or families rule.

The correct answer is B. Burma (Myanmar) - Myanmar is struggling with democracy and is ruled by the small elite.

What is an example of oligarch?The Polish-Lithuanian Commonwealth and Sparta are two ancient oligarchies as examples. During the 20th century, South Africa provided a contemporary illustration of oligarchy. Given that the South African type of oligarchy was founded on race, the fundamental traits of oligarchy are particularly simple to discern in this situation.Examples of this system include Rhodesia, Liberia, the Sultanate of Zanzibar, and South Africa under apartheid, when the establishment of oligarchic authority by the offspring of foreign settlers was primarily seen as a legacy of various forms of colonialism.A government governed by a select few individuals, or oligarchs, is referred to as an oligarchy.

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where there is a conflict between the vicarious liability laws of new york and state x in an action brought in new york between new york residents for an accident occurring in state x, the court should apply the law of:

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In which there may be a conflict among the vicarious legal responsibility legal guidelines of new york and state x in an action introduced in  new york among their citizens for an accident occurring in his state x, the courtroom should/must apply substantive law.

Substantive regulation establishes the rights and responsibilities that govern human beings and organizations; it consists of all legal guidelines of standard and precise applicability. Procedural regulation establishes the criminal guidelines with the aid of using which substantial regulation is created, carried out and enforced, specifically in a courtroom docket of regulation. For example, a declare to get better for breach of settlement or negligence or fraud could be a not unusualplace regulation substantial proper.

A kingdom or federal statute giving an worker the proper to sue for employment discrimination could additionally create a substantial proper. A substantial regulation defines a criminal courting or prohibits positive conduct. That is, it says what you may or can not do. For example, a kingdom that says, aleven though shalt now no longer steal. This could be a substantial regulation.

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Which of the following terms does NOT describe a casualty that could be deductible for tax purposes if it occurs in a federally-declared disaster area?

Sudden
Weakened
Unusual
Unexpected

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The term that does not describe a casualty that could be deductible for tax purposes if it occurs in a federally-declared disaster area is Weakened. Option B

What is a casualty?

Generally, A person who has been killed, injured, or rendered unable to function as a result of some event is referred to as a casualty in civilian parlance.

The term is typically used to describe multiple deaths and injuries that have occurred as a result of violent incidents or natural disasters. It is frequently misunderstood to mean "fatalities," but injuries that do not result in death are also considered casualties.

In conclusion, Weakened is a phrase that cannot be used to describe a casualty that may be deducted for tax reasons if it takes place in an area that has been designated a disaster by the federal government. Alternative

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an application to a court requesting that an order be issued to bring about a specified action is called a(n):

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A finding of a criminal defendant's guilt. counsel: legal counsel;a term used to describe a case's lawyers. A claim made by a defendant against a plaintiff is called a counterclaim.

Briefs play what role in Supreme Court cases?

Panels of three judges decide federal appeals. In a document known as a "brief," the appellant makes legal arguments to the panel. The appellant tries to convince the judges in the brief that the trial court erred and that the lower decision should be overturned.

It is routine to do so in large courts. Defense attorneys use strategic motions for continuances and motions for a change of judge to ensure that their clients' cases are heard by the judge they believe will be most favorable to them.

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Why would the abolition of parole lead to greater use of probation?

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The abolition of parole would lead to greater use of probation because people will not undergo transition back into society.

What is Parole?

Parole serves as the program that is been  designed as an opportunity for a prisoner that want to be transition back into society.

It should be noted that the restrictions on parolees  can be a great move because it will encourage good behavior after incarceration into the society, however Abolishing parole can make the Board of Pardons as well as Parole  to carry out some reviews.

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President McKinley justified the annexation of the Philippines on the grounds that?

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President McKinley publicly justified U.S. annexation of the Philippines on the grounds that the United States had a responsibility to uplift the Filipinos. McKinley argued that the Philippines were not ready for self-government and American control was needed to improve their situation

Violating hipaa laws that protect the privacy of patient information can result in a jail term of up to ________ years.

Answers

The Office for Civil Rights (OCR) of the United States Department of Health and Human Services states: A criminal penalty of up to $50,000 and a maximum of one year in prison are available to those who knowingly obtain or disclose individually identifiable health information in violation of the Privacy Rule.

What are the potential repercussions of breaking HIPAA?

A single unintentional HIPAA violation can result in fines of up to $25,000 per year and a minimum of $100 per violation. Each violation carries a maximum penalty of $50,000, with a yearly maximum of $1.5 million.

What is a violation of HIPAA?

unauthorized disclosures, inadequate safeguards for protected health information, patient access to protected health information, disclosure of more than the minimum required protected health information, and inadequate authorization for disclosure are all examples of prohibited disclosures.

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What is the supreme law of the united states?

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Answer:

The Constitution is the "supreme law of the land.

The Constitution is the supreme law of the land in the United States. Learn more about our founding document.

What is constitution?A country or state's government is governed by a set of fundamental laws known as its constitution. The term "codified" merely refers to the fact that almost all constitutions are explicitly spelled out in a document known as "the constitution." However, several nations, including Israel, New Zealand, and the United Kingdom, have "un-codified" constitutions that aren't properly recorded in a single location. Typically, constitutions contain the following fundamental components:A prologue is a passionate introduction that outlines the constitution's goal.A thorough explanation of the power split that should occur between the national and state levels of government, as well as the three branches of government (legislature, executive, and judiciary).a promise of certain fundamental rights that people can exercise.

hence,The Constitution is the supreme law of the land in the United States. Learn more about our founding document.

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The resistance to British taxation, which became the American Revolution, was the most important movement of the 1700s in America. To extend your analysis, pick one person and one event from the list below. Use multiple sources to gather information. Then fill out the graphic organizer by writing a summary which explains the person’s or event’s importance in the movement against British taxation.

People:

Sam Adams
Crispus Attucks
Thomas Payne
Events:

Stamp Act
Intolerable Acts
Boston Tea Party
Boston Massacre

Answers

An important figure in the events leading up to the revolution was Samuel Adams for his role in serving in the Continental Congress, which drafted the Articles of Confederation and his role in the Stamp Act.

  Samuel Adams denounced the Stamp Act, a 1765 tax law, as an attempt to destroy the liberties of America as with one blow by arguing that the British went Against the colonist's right by imposing high taxes without adequate representation in the British Parliament.

What was the Articles of confederation?

The Articles of Confederation served as the written document that formed and outlined the duties of the national government of the United States after the declaration of independence from Great Britain.

What was the Stamp Act

The Stamp Act was a legislation enacted by the British Government under King George III in 1765 which imposed a tax on all papers and official documents in the American colonies, though not in England.

Samuel Adams was a key figure who fought against the legality of the stamp act citing that there was not American representation in the British parliament and therefore Britain was going against the Colonist's right.

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Arson fires and, in particular, arson homicides allow for a warrantless crime scene search in most jurisdictions, but it is your experience that a warrant is always better. Instruct your personnel in what the appropriate initiation of the investigation should be. o To avoid issues with evidence collection,
what do you think should be done about the scene? Explain.
Who should be brought in immediately? Why?
• Where should you look for the owner of the property? Why?

Answers

Arson fires and, in particular, arson homicides allow for a warrantless crime scene search in most jurisdictions, but warrants are always better in order to avoid illegal and unauthorized acts by officers due to unnecessary powers.

I would instruct the personnel subordinate to take warrants for the arrest of people unless it is a extraordinary situation and for maintaining public order it is necessary to do warrantless crime scene search. Doing this will improve the quality of investigative operations as warrant caries with it a sense of accountability for the officials. The habitual offenders of the area and security personnel should be brought in immediately as they are the closest suspects of crime in first instance.

For the owners of property, officials should look around the same places to escape as during arson, human instinct allows a person to find the safest place to survive the crisis.

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Write an essay from the topic of your choice that analyzes united states foreign policy practices of washington and monroe.

Answers

The Monroe Doctrine helped establish a new American identity in the eyes of the world and became an essential component of American foreign policy.

It also warned that the United States would view any foreign involvement in the Western Hemisphere as aggression, declaring that Europe could not interfere there.

What were the Monroe Doctrine's four main points?

Monroe made four fundamental points

1) The United States would not get involved in the affairs of Europe

2) The United States of America acknowledged the existence of American colonies and promised not to interfere

3) There was no room for further colonization in the Western Hemisphere

4) in the event that a European power attempted to influence any nation.

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What is the fundamental philosophy of the Natural school?

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The fundamental philosophy of the Natural school of law is that there is a higher law which is based on morality upon which the validity of human law can be measured.

What is Natural Law?

Natural law refers to a system of law which is entirely based on precedent of human nature, and based on values intrinsic to human nature that can be seen and applied independently of positive law.

Natural law is the law that guides nature and as such does not always  depend on the opinions of humans, rather it is mostly based of morality.

Differences between Natural Law and human Law include the following;

Natural law is based upon principles and truth while human law is based upon dogmatic believes.Natural laws are obeyed based on understanding and Knowledge, while human laws are based on the fear of punishmentNatural laws are universal which means that exist and are applied everywhere irrespective of location while human laws are unique to each location.Natural laws exist and cannot be change, while human laws are subject to change

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the ruling held by judge cleland in 2009 deposition of convertino v. u.s. department of justice asserted the defendant's right against self-incrimination and was hailed as a victory of freedom of the press.

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Although the Supreme Court has determined that "news gathering is not without First Amendment protections," there is no federally recognized privilege that permits reporters to keep their sources' identities confidential.

What kind of conduct is against journalistic ethics in terms of accuracy?

Additionally, evidently, all ethical codes prohibit all forms of discrimination: People should not be treated differently by journalists because of their race, gender, religion, ethnicity, sexual orientation, physical disability, appearance, or social status.

What is the significance of newspaper reporters maintaining the confidentiality of their sources?

Journalists rely on source protection to obtain and disclose confidential information in the public interest. In order to avoid physical, financial, or professional retaliation in response to their revelations, such sources may require anonymity.

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which of the following kinds of law are most often found in state law rather than federal law? question 1 options: international law bankruptcy maritime law torts and contracts

Answers

Though most common law is determined on the kingdom level, there's a confined frame of federal not unusual regulation--this is, regulations created and carried out by using federal law absent any controlling federal statute. inside the 2020 ultimate courtroom opinion Rodriguez v.

Federal laws are payments that have handed each houses of Congress, been signed by using the president, passed over the president's veto, or allowed to grow to be law without the president's signature. person legal guidelines, also known as acts, are arranged with the aid of situation within the america Code.

Social protection and Supplemental protection profits (SSI) legal guidelines. Federal anti-discrimination and civil rights legal guidelines that protect in opposition to racial, age, gender and disability discrimination. Patent and copyright laws. Federal crook legal guidelines which include laws in opposition to tax fraud and the counterfeiting of money.

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chet, a minor, signs a contract with denise, an adult. the contract is voidable at the option of

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Chet, a minor, signs a contract with Denise, an adult. The contract is voidable at the option of cheat only.

Chet, a minor, signs a contract with Denise, an adult. The contract is voidable at the option of cheat only because the contract is invalid unless Chet has an adult to co-sign his portion of the contract.Minors are not able to sign off on any type of legal document without the approval of a

parent. Without the approval of a guardian, minors are not able to sign off on any type of legal documents.The contract is invalid unless Chet has an adult to co-sign his portion of the contract.

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YOU OBSERVE ONE OF YOUR FRIENDS BRINGING AN OFFENDER IN
THE POLICE STATION, YELLING AT HIM AND PUNCHING HIM IN THE STOMACH.
HE TELLS YOU THAT HE IS UNDER INVESTIGATION AND NEEDS YOU TO BACK
HIM. HE WANTS YOU TO TELL THE LIEUTENANT THAT HE DID NOT STRIKE
THE OFFENDER. HOW DO YOU RESPOND?

Answers

Answer:

You absolutely do not agree to lie or cover up for your friend. But I would also answer that before I even waited to be approached by someone, I would have already reached out to the Lieutenant to advise him or her of what I witnessed. But also, I would share with him or her, what exactly was asked of me by someone I knew quite personally.


Juan has reached 60 total hours of work within a 7-day period. How can Juan reset his hours before driving again?

Answers

Juan has reached 60 total hours of work for a 7 - day period and so he can reset his hours by taking at least 34 consecutive hours off duty.

How should truck drivers reset after 60 hours in 7 days?

In order to ensure that truck drivers and other long - distance drivers stay sharp and healthy enough to drive and not have accidents, they have limits on the number of hours they can drive.

For instance, there is the limit on the total number of hours that one can work in a 7 day period. The limit is such that only 60 hours can be worked in this period and one then needs to be off - duty for at least 34 consecutive hours to reset.

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Motorcyclit have half of the right and reponibilitie on public roadway a automobile driver

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Answer: Motorcyclist have half of the right and responsibilities on public roadway a automobile driver

Motorcyclists have the same rights and responsibilities on public roadways as automobile drivers.

Explanation: While everyone must follow the same traffic laws, motorcyclists face unusual dangers because they are hard to see, and the motorcycle requires exceptional handling ability.

James Lyne discusses the landscape of current cybercrime. What are some ways you can prevent becoming a victim of a cybercrime? How can simple cybercrimes such as these grow into cyberterrorism or international organized crime? Will cybercrime increase at a rate that threatens all internet activity, mobile apps, and all business; or, will nations and organizations be successful in limiting and or eliminating cybercrime threats?

Answers

We must discard unsolicited email communications without opening them in order to stop cybercrime. Scam emails should also be avoided since they can harm machines that aren't secured. a strong password that is unique.

Your gadgets are safeguarded against cybercrime by such passwords. When making new passwords, you should always utilize upper- and lowercase letters, digits, and special characters.

The first line of protection in a cyber attack is a firewall. It prevents access to numerous viruses and hackers as well as links to shady or unauthorized websites. Use malware and anti-virus software.

Any unlawful behavior involving a computer, networked device, or network is considered a cybercrime. While the majority of cybercrimes are committed to making money for the perpetrators, others are committed against specific systems or devices in order to harm or disable them.

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mike files a suit against kay. before going to trial, the parties meet, with their attorneys present and representing them before a third party. they present their dispute to this third party (other than a court) who renders a legally binding decision. this is

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Mike files a suit against kay. before going to trial, the parties meet, with their attorneys present and representing them before a third party. They present their dispute to this third party (other than a court) who renders a legally binding decision. this is mediation. It is also called as arbitration

The mediator will typically meet with each party separately to understand each side's position and interests. The mediator will then try to facilitate a settlement agreement between the parties. If the parties are unable to reach an agreement, the mediator will issue a binding decision that the parties must follow.

Mediation is a process in which the parties to a dispute present their case to a neutral third party, who then renders a legally binding decision. This process can be used to resolve all types of disputes, including those involving contracts, property, personal injury, and family law.

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The principle of _________ _________ states that athletes are responsible for everything that goes into or on their bodies, whether the ingestion of a prohibited substance is intentional or not.

Answers

An athlete is held accountable for any prohibited substance found in their body under the Strict Liability Principle. No matter how cautious you were or whether you intended to use a prohibited substance, you could be in violation of the Anti-Doping Rule (ADRV).

What are WADA's responsibilities?

The primary function of WADA is to develop, standardize, and coordinate anti-doping regulations for all sports and nations.

What exactly is WADA and what does it do?

The World Anti-Doping Agency (WADA) was established in 1999 with the mission of leading a global coalition in support of doping-free sports.The governance and funding of WADA are based on a partnership between the global sport movement and governments.

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at which stage of the hearing are defendants brought before a judge to possibly be afforded the opportunity for bail?

Answers

Answer:

This first appearance is called an arraignment and it is here that the bail decision is generally made. Frequently cases are resolved at the arraignment.

Explanation:

Discuss how the increasing prison budget impacts society at large, including education and other services that depend on state and federal budgets.

Answers

Some states invest billions of dollars in jails each year. Taxpayers are burdened by this, and financing for more rehabilitation programmes is constrained.

The majority of governments invest significantly more per prisoner than they do in K–12 education. Additionally, they spend significantly more on prisons as compared to higher ed for citizens of the state.

Spending on prisons & higher education differs even more sharply. Since 1990, state funding on schools and colleges has essentially been steady in terms of dollars adjusted for inflation. However, prison spending has almost doubled. Currently, taxpayers pay so much on jails and prisons than that on colleges and universities in 18 states.

Therefore, increasing prison budget impacts society at large including education and other services as most of the funds get exhausted in prison budgets.

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Should the wisconsin legislature prepare and place on the statewide ballot a constitutional amendment prohibiting non-governmental entities and any individual other than election officials designated by law from funding, managing, or performing any task in election administration?.

Answers

Referendum: The public may approve or veto a law that the legislature has passed.

What is a referendum in US government?United States residents can put new legislation or recently passed legislation on the ballot for a popular vote through the initiatives and referendums processes. These processes are used in many U.S. states.In a referendum, the whole public casts a vote on a proposed constitutional amendment.Legislative actions are approved or rejected through the referendum procedure. Before starting this process, applicants are strongly advised to review the Wyoming Constitution and the Election Code of the Wyoming State Statutes, much like with the initiative process.

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callie has sublet an apartment in florida for the past four months this year and plans to continue to reside in florida and apply for a florida real estate license. which of the following applies?

Answers

Anyone who has lived in Florida for four months of the past year or currently resides in Florida and intends to stay for at least four months is considered a resident of Florida.

Laws governing labor relations include all of the following except ___________?

Answers

The monetary policy..

In preparation for the grand opening of his new business Dave's Diet Delights, Dave
orders 1,000 pounds of assorted dietetic sweets. Two days before his scheduled
grand opening, his supplier ships 1,000 pounds of rich, high-calorie sweets by
mistake. As a result, Dave has to postpone his grand opening for a week (until the
right goods arrive) and, in addition, has to spend $500 for new advertising and
posters with the new grand opening day. He also has to pay one week's salary to 2
employees, who have nothing to do in that time since the goods for the store have
not arrived, for a total of $800. In addition, he spends $100 to ship the goods back
to the supplier a the nonconforming supplier's suggestion. After the right goods
finally arrive, he sues the supplier. What damages can he ask for, and what damages
is he likely to recover? Explain fully.

Answers

The damages that Dave can ask for in his suit to his supplier are:

Costs to re-advertise the big day Salaries for the workers Shipping costs to send the goods back Reputational loss for the postponing of the event

The damages that Dave is likely to recover are:

Costs to re-advertise the big day Shipping costs to send the goods back Reputational loss for the postponing of the event

What damages will Dave receive?

Dave spent $500 to re - advertise the big opening which are costs that he would not have incurred if the supplier had sent the right sweets. He can therefore get back damages for this.

Dave also can sue for the shipping costs to the supplier because the supplier was at fault and if they weren't, Dave would not have to have spent $100 on the shipping costs.

There are also reputational damages from postponing an opening ceremony. Some people who would have come would no longer be interested either because they are now busy, or because they don't trust Dave any more.

Dave would also be allowed to sue for his worker costs but there is a chance he doesn't get this if the other side argues that it isn't guaranteed he would have had any sales in the two weeks he paid them.

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which of the following is not a generally acceptable way for interest groups to attempt to influence government policy and attitudes?

Answers

It is generally unacceptable for interest groups to attempt to influence government policy and attitudes by making bomb threats.

What are interest groups and how do they try to influence government policy?

a group of people who work to shape public policy in their favor and share certain views on public issues. Interest groups try to have an effect on this. This encompasses all of a government's objectives in the many spheres of human affairs in which it participates.

What exactly is a government plan?

A declaration of the political activities, plans, and intentions of the government in relation to a specific cause is known as government policy.

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All vehicles use separate fuses for the center high mount stop lamp (CHMSL) and thesidestop lights.truefalse Examine this image:An imprint of a shoe sole on soil.How would a forensic scientist BEST categorize this evidence? A. impression evidence B. trace evidence C. demonstrative evidence D. testimonial evidence Katrina buys a 66-ft roll of fencing to make a rectangular play area for her dogs. Use 2(l+w) = 66 to write a function. for the length, given the width. Graph the function. What is a reasonable domain for the situation? Explain. The function f(w) = gives the length as a function of the width. (Simplify your answer.) Select the correct answer. Which is characteristic of renaissance art? a. Dramatic light and shadow b. Movement and energy c. Calmness of subjects. healthy foods just paid its annual dividend of $1.45 a share. the firm recently announced that all future dividends will be increased by 2.8 percent annually. what is one share of this stock worth to you if you require a 14 percent rate of return? multiple choice $12.56 $12.95 $13.31 $13.68 $14.07 one option for altering the pattern of demand through aggregate planning is a. using overtime. b. carrying inventory. c. subcontracting d. pricing. 7=3 + h over 6 solving 2 step equations Based on information in paragraph 3 of Passage 1, what can the reader infer about theresponse to the Articles of Confederation?OA. The colonists had no problem approving the Articles of Confederation.B.Everybody knew the Articles of Confederation was a weak document, yet itwas ratifiedC. Ratification of the Articles of Confederation took years because the statescould not agree on key issues.D. People in the various colonies were too busy to promptly consider theArticles of Confederation. What is the shape and bond angle of NO2+ For a person standing outside of the great mosque of isfahan, the dominant visual element of the mosque is. Kelvin and his neighbors are all attending a city council meeting to hear their representative talk about rising crime rates in their area and what is being done about it. What could the speaker do to validate their concerns?. Chandler buys a mattress priced at $975.90.If the sales tax is are 10%, how much tax will Chandler pay? In a water park, there is a swimming pool of dimensions 40 m 20 m 2 m. The management wants to repaint it, if the cost of painting an area of 1 m 2 is 13, then how much amount of money is required to paint the swimming pool? NO LINKS!! Use the diagram below to answer the following questions Part 4 If alain were asked to take notes at the executive team meeting, the document he created would be called what?. 3. When 100 cm of 1.00 mol dm sodium hydroxide solution, NaOH(aq), is added to 100 cm of 1.00 moldm hydrochloric acid, HCl(aq), the temperature increases from 19.3 C to 26.1 C.Determine the enthalpy change of neutralization for the reaction. Give the phenotype and genotype of the offspring from a cross between a homozygous long-haired (LL) Alaskan husky and a heterozygous long-haired (Ll) husky. the phenotype and genotype of the offspring from a cross between a homozygous long-haired (LL) Alaskan husky and a heterozygous long-haired (Ll) husky. Based on the cartoons Why did the United States annex the Philippines after the Spanish-American War? Based on a series of political cartoons The United States Annexed the Philippines because Please help me !!!!! The supply curve will shift because of