An Instructor’s Solutions Manual to Accompany
ENGINEERING MECHANICS: DYNAMICS,
4TH EDITION
ANDREW PYTEL
JAAN KIUSALAAS
, Instructor's Solutions Manual
to Accompany
Engineering Mechanics:
Dynamics
4th EDITION
ANDREW PYTEL
JAAN KIUSALAAS
, Contents
Chapter 11........................................................................................................................... 1
Chapter 12:.........................................................................................................................83
Chapter 13:...................................................................................................................... 140
Chapter 14:...................................................................................................................... 204
Chapter 15:...................................................................................................................... 294
Chapter 16:...................................................................................................................... 370
Chapter 17:...................................................................................................................... 452
Chapter 18....................................................................................................................... 521
Chapter 19:...................................................................................................................... 577
Chapter 20....................................................................................................................... 647
Sure! I’ll expand on the topics related to "Taxation of Business Entities," providing a more detailed exploration. This overview will cover fundamental concepts, applications, and
implications relevant to the study of business taxation.---### Overview of Business Entities#### 1. Types of Business EntitiesBusiness entities can be categorized based on ownership
structure and tax treatment. Understanding these types is crucial for determining tax obligations and benefits.- **Sole Proprietorships**: - Owned by a single individual, this is the
simplest form of business entity. Income is reported on the owner’s personal tax return (Form 1040, Schedule C), which simplifies tax filing but also means personal liability for debts and
obligations.- **Partnerships**: - Consisting of two or more individuals, partnerships do not pay federal income taxes. Instead, they are considered pass-through entities, meaning income
is taxed at the partners' individual rates. Form 1065 is used to report partnership income, while partners receive Schedule K-1 to report their share on their returns.- **Corporations**: -
Corporations are separate legal entities that provide limited liability protection to their owners (shareholders). C-Corporations face double taxation: once at the corporate level on profits
and again at the individual level when dividends are distributed. S-Corporations, on the other hand, are pass-through entities but have restrictions on ownership and number of
shareholders.- **Limited Liability Companies (LLCs)**: - LLCs combine the flexibility of partnerships with the liability protection of corporations. An LLC can choose to be taxed as a sole
proprietorship, partnership, or corporation, allowing for strategic tax planning. ### 2. Tax Implications of Each Entity TypeUnderstanding the tax implications of each entity type is critical
for effective business planning.- **Sole Proprietorships**: - Income is taxed at the owner’s individual tax rate. All profits and losses are reported on the owner’s tax return. This
simplicity, however, can expose owners to significant personal risk.- **Partnerships**: - Each partner reports their share of income and losses on their personal returns, allowing for loss
deductions. Partners are also subject to self-employment taxes on their share of the income, which can significantly impact tax liability.- **Corporations**: - C-Corporations are taxed at
the corporate tax rate (currently 21%). Dividends are taxed again at the shareholder level. S-Corporations avoid double taxation, but there are restrictions on the number and type of
shareholders.- **Limited Liability Companies (LLCs)**: - By default, single-member LLCs are treated as sole proprietorships for tax purposes, while multi-member LLCs are treated as
partnerships. However, they can elect to be taxed as a corporation if beneficial.### Key Tax Concepts#### 1. Income RecognitionIncome recognition is a fundamental principle in
taxation, determining when income must be reported.- **Cash vs. Accrual Accounting**: - Businesses can choose between cash and accrual methods. Cash accounting recognizes
income when received and expenses when paid, making it straightforward. Accrual accounting recognizes income when earned and expenses when incurred, aligning revenue with the
period it relates to, but can complicate cash flow management.#### 2. DeductionsDeductions reduce taxable income, directly impacting tax liability.- **Ordinary and Necessary
Expenses**: - The IRS allows deductions for expenses that are ordinary (common in the industry) and necessary (helpful and appropriate for the business). Common deductions include
rent, utilities, salaries, and professional fees.- **Limits on Deductions**: - Certain expenses, such as meals and entertainment, have specific limits (e.g., meals are typically only 50%
deductible). Understanding these limits is vital for effective tax planning.#### 3. Tax CreditsTax credits directly reduce the tax liability, providing a dollar-for-dollar reduction of taxes
owed.- **Types of Tax Credits**: - Examples include the Research and Development (R&D) tax credit, which encourages innovation, and the Work Opportunity Tax Credit (WOTC) for
hiring individuals from certain target groups.### Specific Business Entity Taxation#### 1. PartnershipsPartnerships are a popular choice for many businesses due to their flexible
structure.- **Pass-Through Taxation**: - Income is reported on individual partners’ returns, preventing double taxation. However, partners must pay self-employment taxes on their
earnings.- **Distributions and Basis**: - When a partner receives a distribution, it is generally tax-free to the extent of their basis in the partnership. Understanding how basis is
calculated is critical for accurate tax reporting.#### 2. CorporationsCorporate taxation can be complex due to double taxation and various regulations.- **C-Corporations**: - Taxed at
the corporate rate, profits are taxed at the entity level,
, Chapter 11
11.1
24 lb
2 = 4.511 slugs (
(a) m =
5.32 ft/s
(b) W = mg = 4.511(32.2) = 145.3 lb (
11.2
1 π
W = πR2hgg = (0.0752)(0.125)(2700)(9.81) = 19.503 N
3 3
0.2284 lb
= (19.503 N) = 4.45 lb (
1.0 N
11.3
2 100 × 103 N 0.2248 lb 1.0 m2 2
(a) 100 kN/m = × × = 14.50 lb/in. (
m2 1.0 N
1550 in.2
30 m 3.281 ft 3600 s 1.0 mi
(b) 30 m/s = × × × = 67.1 mi/h (
s 1.0 m 5280 ft 1.0 h
14.593 kg
(c) 800 slugs = 800 slugs × = 11.67 × 103 kg = 11.67 Mg (
1.0 slug
20 lb 4.448 N 1.0 ft2 2
(d) 20 lb/ft2 = × × 0.092 903 04 m2 = 958 N/m (
ft2 1.0 lb
11.4
0.06853 slugs 10.764 ft2 2
2 2
I = 20 kg · m = 20 kg · m × × = 14.75 slugs · ft
1.0 kg 1.0 m 2
But 1.0 slug = 1.0 lb·s2/ft
lb · s2 2
I = 14.75 ft = 14.75 lb · ft · s2 (
ft
11.5
1 1
KE = mv2 + mk2c2
2 2
Since the dimensions of each term must be the same, we have
[KE] = [M ] G = [M] k2
2 1
T2 T2
1
ENGINEERING MECHANICS: DYNAMICS,
4TH EDITION
ANDREW PYTEL
JAAN KIUSALAAS
, Instructor's Solutions Manual
to Accompany
Engineering Mechanics:
Dynamics
4th EDITION
ANDREW PYTEL
JAAN KIUSALAAS
, Contents
Chapter 11........................................................................................................................... 1
Chapter 12:.........................................................................................................................83
Chapter 13:...................................................................................................................... 140
Chapter 14:...................................................................................................................... 204
Chapter 15:...................................................................................................................... 294
Chapter 16:...................................................................................................................... 370
Chapter 17:...................................................................................................................... 452
Chapter 18....................................................................................................................... 521
Chapter 19:...................................................................................................................... 577
Chapter 20....................................................................................................................... 647
Sure! I’ll expand on the topics related to "Taxation of Business Entities," providing a more detailed exploration. This overview will cover fundamental concepts, applications, and
implications relevant to the study of business taxation.---### Overview of Business Entities#### 1. Types of Business EntitiesBusiness entities can be categorized based on ownership
structure and tax treatment. Understanding these types is crucial for determining tax obligations and benefits.- **Sole Proprietorships**: - Owned by a single individual, this is the
simplest form of business entity. Income is reported on the owner’s personal tax return (Form 1040, Schedule C), which simplifies tax filing but also means personal liability for debts and
obligations.- **Partnerships**: - Consisting of two or more individuals, partnerships do not pay federal income taxes. Instead, they are considered pass-through entities, meaning income
is taxed at the partners' individual rates. Form 1065 is used to report partnership income, while partners receive Schedule K-1 to report their share on their returns.- **Corporations**: -
Corporations are separate legal entities that provide limited liability protection to their owners (shareholders). C-Corporations face double taxation: once at the corporate level on profits
and again at the individual level when dividends are distributed. S-Corporations, on the other hand, are pass-through entities but have restrictions on ownership and number of
shareholders.- **Limited Liability Companies (LLCs)**: - LLCs combine the flexibility of partnerships with the liability protection of corporations. An LLC can choose to be taxed as a sole
proprietorship, partnership, or corporation, allowing for strategic tax planning. ### 2. Tax Implications of Each Entity TypeUnderstanding the tax implications of each entity type is critical
for effective business planning.- **Sole Proprietorships**: - Income is taxed at the owner’s individual tax rate. All profits and losses are reported on the owner’s tax return. This
simplicity, however, can expose owners to significant personal risk.- **Partnerships**: - Each partner reports their share of income and losses on their personal returns, allowing for loss
deductions. Partners are also subject to self-employment taxes on their share of the income, which can significantly impact tax liability.- **Corporations**: - C-Corporations are taxed at
the corporate tax rate (currently 21%). Dividends are taxed again at the shareholder level. S-Corporations avoid double taxation, but there are restrictions on the number and type of
shareholders.- **Limited Liability Companies (LLCs)**: - By default, single-member LLCs are treated as sole proprietorships for tax purposes, while multi-member LLCs are treated as
partnerships. However, they can elect to be taxed as a corporation if beneficial.### Key Tax Concepts#### 1. Income RecognitionIncome recognition is a fundamental principle in
taxation, determining when income must be reported.- **Cash vs. Accrual Accounting**: - Businesses can choose between cash and accrual methods. Cash accounting recognizes
income when received and expenses when paid, making it straightforward. Accrual accounting recognizes income when earned and expenses when incurred, aligning revenue with the
period it relates to, but can complicate cash flow management.#### 2. DeductionsDeductions reduce taxable income, directly impacting tax liability.- **Ordinary and Necessary
Expenses**: - The IRS allows deductions for expenses that are ordinary (common in the industry) and necessary (helpful and appropriate for the business). Common deductions include
rent, utilities, salaries, and professional fees.- **Limits on Deductions**: - Certain expenses, such as meals and entertainment, have specific limits (e.g., meals are typically only 50%
deductible). Understanding these limits is vital for effective tax planning.#### 3. Tax CreditsTax credits directly reduce the tax liability, providing a dollar-for-dollar reduction of taxes
owed.- **Types of Tax Credits**: - Examples include the Research and Development (R&D) tax credit, which encourages innovation, and the Work Opportunity Tax Credit (WOTC) for
hiring individuals from certain target groups.### Specific Business Entity Taxation#### 1. PartnershipsPartnerships are a popular choice for many businesses due to their flexible
structure.- **Pass-Through Taxation**: - Income is reported on individual partners’ returns, preventing double taxation. However, partners must pay self-employment taxes on their
earnings.- **Distributions and Basis**: - When a partner receives a distribution, it is generally tax-free to the extent of their basis in the partnership. Understanding how basis is
calculated is critical for accurate tax reporting.#### 2. CorporationsCorporate taxation can be complex due to double taxation and various regulations.- **C-Corporations**: - Taxed at
the corporate rate, profits are taxed at the entity level,
, Chapter 11
11.1
24 lb
2 = 4.511 slugs (
(a) m =
5.32 ft/s
(b) W = mg = 4.511(32.2) = 145.3 lb (
11.2
1 π
W = πR2hgg = (0.0752)(0.125)(2700)(9.81) = 19.503 N
3 3
0.2284 lb
= (19.503 N) = 4.45 lb (
1.0 N
11.3
2 100 × 103 N 0.2248 lb 1.0 m2 2
(a) 100 kN/m = × × = 14.50 lb/in. (
m2 1.0 N
1550 in.2
30 m 3.281 ft 3600 s 1.0 mi
(b) 30 m/s = × × × = 67.1 mi/h (
s 1.0 m 5280 ft 1.0 h
14.593 kg
(c) 800 slugs = 800 slugs × = 11.67 × 103 kg = 11.67 Mg (
1.0 slug
20 lb 4.448 N 1.0 ft2 2
(d) 20 lb/ft2 = × × 0.092 903 04 m2 = 958 N/m (
ft2 1.0 lb
11.4
0.06853 slugs 10.764 ft2 2
2 2
I = 20 kg · m = 20 kg · m × × = 14.75 slugs · ft
1.0 kg 1.0 m 2
But 1.0 slug = 1.0 lb·s2/ft
lb · s2 2
I = 14.75 ft = 14.75 lb · ft · s2 (
ft
11.5
1 1
KE = mv2 + mk2c2
2 2
Since the dimensions of each term must be the same, we have
[KE] = [M ] G = [M] k2
2 1
T2 T2
1
