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Most expenses occur on a fairly continuous basis However, there are some that occur periodically Examples are moving expenses and losses from lawsuits Most companies move locations every five to ten years, and the move is expensive, and many firms will have losses from lawsuits Most small- and medium-size businesses, however, experience such losses infrequently perhaps once every five to 15 years Therefore, it is necessary to allocate the expense properly during the period of analysis We will cover an example of how to do this in Table 32 Losses from discontinued operations should be allocated as if they were periodic expenses, if it is your best forecast that your business will continue to try new products or services, and some of them will succeed, and some will fail Then you cannot say that the discontinued operation is a loss that will never happen again This is a more difficult area of financial analysis, and if it is unclear how to forecast, seek professional help

(continued)

#import <Foundation/Foundation.h> int main (int argc, const char * argv[]) { NSLog (@"The numbers from 1 to 10:"); int i; for (i = 1; i <= 10; i++) { NSLog (@"%d\n", i); }

2 Open FourthViewControllerxib in Interface Builder Change the view s color 3 Close FourthViewControllerxib and open MainWindowxib in Interface Builder 4 Add three more tabs by dragging and dropping three new view controllers from the Object

Why Use Inheritance 57 Inheritance Syntax 62 Time Out for Terminology 64 How Inheritance Works 65 Method Dispatching 65 Instance Variables 67 Overriding Methods 69 I Feel Super! 70 Summary 72.

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Adjusting for nonoperating assets can be a complicated topic, and depending on how material the asset is, you might need professional help to deal with it If your company owns a nonoperating asset, such as a condo in Aspen used primarily for personal pleasure, you should remove any expenses paid by the business on it for example, mortgage interest and add the appraised value of the condo to the fair market value of the business, whether as an operating entity or in liquidation If the condo is an integral, indispensable part of the business because it generates so much sales activity, then it is an operating asset Because it is complex and unusual, we won t cover this adjustment category in the example in Table 32

Library onto the tab bar They should each shrink to a tab item as you hover over the tab bar before releasing the drag (Figure 8-9)

What Is Composition 73 Car Talk 74 Customizing for NSLog() 75 Accessor Methods 78 Setting the Engine 80 Setting the Tires 81 Tracking Changes to Car 82 Extending CarParts 84 Composition or Inheritance 85 Summary 86.

You would never use the same view controller for three different tabs in a real project, since each tab likely reveals a unique subtask or data view 6 Save your changes and click Run Notice it added the fourth tab and a More tab (Figure 8-10)

Table 32 shows the company s historical and adjusted income statements for 1998-2002 We will discuss the detail in the first

When you click the More tab, it displays a UITableView with the other two tabs (Figure 8-11) When you click either tab, the tab s associated view controller s view is displayed

That s a little more code than we ve been writing, but all of it is a similar to what you ve seen already. First, a new car is allocated by sending allocWithZone: to the class of the object that s receiving this message:

Figure 8-9

Car *carCopy; carCopy = [[[self class] allocWithZone: zone] init];

1998 10,000,000 6,500,000 3,500,000 2,200,000 1,300,000 250,000 50,000 (85,480) 25,000 10,000 (2,500) 247,020 (88,900) 15,000 25,000 25,000 (2,500) 323,600 50,000 300,000 520,000 1,050,000 260,000 60,000 (92,456) 20,000 20,000 (2,500) 265,044 2,400,000 2,900,000 2,920,000 3,950,000 6,900,000 7,200,000 9,820,000 11,150,000 1999 2000 2001 12,200,000 8,000,000 4,200,000 3,100,000 1,100,000 200,000 60,000 (96,154) 30,000 15,000 (2,500) 206,346 2002 13,000,000 8,600,000 4,400,000 3,800,000 600,000 300,000 75,000 (100,000) 35,000 500,000 (2,500) 807,500 Avg

8:

Figure 8-10

CarParts-copy contains no subclasses of Car, but it might someday. You never know when someone will make one of those time-traveling DeLoreans. We can future-proof ourselves by allocating the new object using the self s class, as we ve done so far. We need to copy over the car s appellation:

Figure 8-11

11 Adjustments to Net Income:

carCopy.name = self.name;

(continued)

Remember that the name property will copy its string, so the new car will have the proper name. Next, a copy of the engine is made, and the car copy is told to use that for its engine:

Figure 8-12

22 Corporate Income Taxes @ 40% [1]

(Figure 8-12)

Engine *engineCopy; engineCopy = [[engine copy] autorelease]; carCopy.engine = engineCopy;

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