Practice Decision 1 - Practice Year 6

Practice Decision 2 - Practice Year 7

Action-Capture Camera Design aC Camera Workforce Compensation AC Camera Assembly Facility UAV Drone Workforce Compensation UAV Drone Assembly FaciLity CSRC INITIATIVES Charitable Contributions $0 or 0.0% of operating profit Involvesdonationstoregisteredcharitiesandcharitablecauses.TreatedontheIncomeStatementas"OtherExpenses"(reducespre-taxincome). "Green" Initiatives to Promote Environmental Sustainability Involves use of environmentally friendly components, recycled materials, and green shipping. Increases production cost of AC Cameras by $2.00 and UAV Drones by $5.00 per unit, shipping costs of AC Cameras by $1.00 and UAV Drones by $2.50 per unit, and annual administrative costs by $300k. expenditures are treated as capital investment and depreciated at 5% per year. Cafeteria and On-Site Child Care Facilities for Plant Improved Working Conditions Employees Additional Safety Equipment and Improved Lighting I Ventilation Involves one-time capital investment of $3.0 million and increased administrative costs of $500k annually. Results in one-time productivity increases of 100 units/year for camera PATs and 50 units/year for drone PATs. Involves one-time capital investment of $2.5 million and increased administrative costs of $600K annually. Results in one-time productivity increases of 100 units/year for camera PATs and 50 units/year for drone PATs. Institution of a Supplier Code of Conduct and Compliance Monitoring of Suppliers Involves a dedicated effort to promote fair employment practices and safe working conditions at supplier factories (regarding excessive work hours, substandard wages, underage labor, exposure to toxic materials, and unsafe work practices). Entails added annual administrative costs of $500k. Finance AND CASH FLow \begin{tabular}{ll|} \hline UsesforExcessCash($000s) & EarlyRepaymentofL-TLoans(BalanceSheetNote8) \\ & Dividend($/share)Year5dividendwas$0.00 \\ & StockRepurchase(000sofsharesat$12.00)Max.sharerepurchaseinY6=200k \\ \hline \end{tabular} Action-Capture Camera Design aC Camera Workforce Compensation AC Camera Assembly Facility UAV Drone Workforce Compensation UAV Drone Assembly FaciLity CSRC INITIATIVES Charitable Contributions $0 or 0.0% of operating profit Involvesdonationstoregisteredcharitiesandcharitablecauses.TreatedontheIncomeStatementas"OtherExpenses"(reducespre-taxincome). "Green" Initiatives to Promote Environmental Sustainability Involves use of environmentally friendly components, recycled materials, and green shipping. Increases production cost of AC Cameras by $2.00 and UAV Drones by $5.00 per unit, shipping costs of AC Cameras by $1.00 and UAV Drones by $2.50 per unit, and annual administrative costs by $300k. expenditures are treated as capital investment and depreciated at 5% per year. Cafeteria and On-Site Child Care Facilities for Plant Improved Working Conditions Employees Additional Safety Equipment and Improved Lighting I Ventilation Involves one-time capital investment of $3.0 million and increased administrative costs of $500k annually. Results in one-time productivity increases of 100 units/year for camera PATs and 50 units/year for drone PATs. Involves one-time capital investment of $2.5 million and increased administrative costs of $600K annually. Results in one-time productivity increases of 100 units/year for camera PATs and 50 units/year for drone PATs. Institution of a Supplier Code of Conduct and Compliance Monitoring of Suppliers Involves a dedicated effort to promote fair employment practices and safe working conditions at supplier factories (regarding excessive work hours, substandard wages, underage labor, exposure to toxic materials, and unsafe work practices). Entails added annual administrative costs of $500k. Finance AND CASH FLow \begin{tabular}{ll|} \hline UsesforExcessCash($000s) & EarlyRepaymentofL-TLoans(BalanceSheetNote8) \\ & Dividend($/share)Year5dividendwas$0.00 \\ & StockRepurchase(000sofsharesat$12.00)Max.sharerepurchaseinY6=200k \\ \hline \end{tabular}