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.

There are many different styles of athletic shoes that are available for purchase. However, in order to make your runs safe and more effective you will need to purchase running shoes. Running shoes are designed to properly absorb impact, be lightweight, and are fit specifically to your foot. Cross-training shoes or other athletic shoes won't provided the same support as running shoes. Avoid running in non-athletic shoes. Most specialty stores will offer to analyze your gait. Staff will have you run on a treadmill and study how you run, where your land on your feet, and decide which running shoe would be right for you. This custom fit can help prevent injury and improve your run. Try visiting a specialty running shoe store when looking for new shoes. Before you start looking for the perfect pair of running shoes, it can be a good idea to learn what type of foot you have. The main feature of the foot that you will be looking at is the arch. Depending on the size and shape of the arch, you will need to buy a pair of shoes that have more or less support in this area. Low arches are more flexible and may roll too far to the inside when running. Neutral arches are ideal and balance the weight of impact well. High arches are often inflexible and may cause you to land heavily on the side of your foot.
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One-sentence summary -- Look for running shoes. Have your gait analyzed. Know what type of foot you have.

Dye will show up the best on white roses. If you use colored roses, the dye will add to whatever color is already there. For example, if you try to dye a yellow rose blue, you will get green. Hold the stem under water as you cut it down to 10 to 12 inches (25.4 to 30.5 centimeters). Cutting the stem at an angle will prevent it from sitting flat against the bottom of the cup. Cutting it under water will prevent air bubbles from forming. Both of these will help the rose absorb the dye better. Take this time to trim off any thorns and leaves as well. Cut the stems shorter if you want the roses to soak up the dye faster. This will also help the roses turn out brighter. Leave the rose in the water as you prepare the dye bath. If you want to make a bouquet, you can cut more roses. Work one rose at a time, and place it into the vase as you finish cutting it. Fill a cup with cup (120 milliliters) of warm water. Stir in 20 to 30 drops of food coloring or liquid watercolor. If you want something more subtle, use 5 to 10 drops and 1 cup (240 milliliters) of water instead. This will take at least 4 hours, so be patient! The longer you wait, the deeper the color will become. After 4 hours or so, the rose will take on a pastel color. If you want it to be a deeper color, you will have to wait 1 to 2 days. Keep in mind that the roses will be streaky and speckled. Rose petals will have small veins. They will look darker after you finish dyeing the rose. If this bothers you, leave the rose in the dye longer. For an interesting effect, dye the rose in one color for about 3 hours, then put it in a different color for 2 hours, then a third color for 1 hour. Once the rose is the color you want it to be, take the rose out of the dye, and place it into a vase filled with fresh water. If you want to help the rose last longer, add some floral preservative into the water.
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One-sentence summary -- Purchase some white roses. Cut the stem under water at an angle with shears or a sharp knife. Place the rose in a vase filled with plain water. Prepare your dye bath. Set the rose into the water, then wait for it to change color. Place the rose into a vase filled with fresh water.

The formula is P=2l+2w{\displaystyle P=2l+2w}, where P{\displaystyle P} equals the perimeter of the rectangle, l{\displaystyle l} equals the length of the rectangle, and w{\displaystyle w} equals the width of the rectangle. This method will only work if you are given the perimeter and length of the rectangle. You might also see the formula written as P=2(w+h){\displaystyle P=2(w+h)}, where h{\displaystyle h} equals the height of the rectangle and is used instead of length. The variables l{\displaystyle l} and h{\displaystyle h} refer to the same measurement, and the distributive property dictates that these two formulas, although arranged differently, will give you the same result. Make sure you substitute for the correct variables. For example, if you are trying to find the width of a rectangle that has a perimeter of 22 centimeters, and a length of 8 centimeters, your formula will look like this:22=2(8)+2w{\displaystyle 22=2(8)+2w}22=16+2w{\displaystyle 22=16+2w} To do this, you need to subtract the length from each side of the equation, then divide by 2. For example, in the equation 22=16+2w{\displaystyle 22=16+2w}, you would subtract 16 from each side, then divide by 2.22=16+2w{\displaystyle 22=16+2w}6=2w{\displaystyle 6=2w}62=2w2{\displaystyle {
rac {6}{2}}={
rac {2w}{2}}}3=w{\displaystyle 3=w} Don't forget to include the unit of measurement. For example, for a rectangle with a perimeter of 22cm{\displaystyle 22cm} and a length of 8cm{\displaystyle 8cm}, the width would be 3cm{\displaystyle 3cm}.
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One-sentence summary --
Set up the formula for perimeter of a rectangle. Plug the values for perimeter and length into the formula. Solve for w{\displaystyle w}. Write your final answer.