In November 2020, Paul Dietrich was wrapping up his busy harvest season for the 1,100 acres of farmland he currently operated. Although the fall harvest season demanded much of Dietrich’s time and attention, he simply could not ignore an investment opportunity that had been presented to him. A local farmland owner was selling a 150-acre parcel of farmland that adjoined some land parcels already owned by Dietrich. Dietrich estimated that a competitive .....more

Teaching note for product W27011.

Spreadsheet to accompany product W27012.

Kroeker Farms Ltd. (Kroeker) had 500 acres of organic hemp in 2016 and planned to expand to 1,100 acres in 2017. Kroeker was one of the largest producers of potatoes in Manitoba, and hemp had become an important part of the crop rotation on its certified organic land. The agronomist responsible for all non-vegetable crops was looking at two equipment investment options because the equipment currently used for hemp was already at its maximum capacity. .....more

Instructor Spreadsheet for product 8B18B007.

Teaching Note for product 9B18B007.

Teaching note for product 9B12B032.

An analyst is assessing Demand Media’s accounting policies in the face of media scrutiny around its capitalization of media costs as well as some of its non-GAAP disclosures. She has to decide whether it is appropriate to capitalize these costs. In order to do so, she must evaluate whether the costs meet the definition of an asset. After analyzing the company, its business model and its strategy, she can compare its content costs to various other .....more

Teaching note for product 9B12B021.

As a result of increased concern about common food allergens, a small ice cream manufacturer that sources its cream from local farms has decided to create a secondary manufacturing facility that can guarantee its products to be nut-free. A large investment is required in asset investment and regulatory compliance. The case centres around the bond financing associated with pursuing this expansion opportunity.