Embryo food supply: Coniferophyta vs. Anthophyta. -In conifers the MEGAGAMETOPHYTE TISSUE forms BEFORE fertilization & is wasted if fertilization is not successful-In flowering plants the ENDOSPERM only forms if fertilization is successful.
When you submit your franchise application for a Hilton Hotels & Resorts franchise, you pay us an initial fee. The initial. fee for new construction or conversion is currently $75,000, plus $400 for each additional guest room or suite over 250; for change of ownership is $125,000, and for re-licensing is $85,000.
The franchise fee covers your initial training, supplies and gives you access to the unique goods or services associated with the franchise. The franchise fee is recorded at its full present value amount. On the balance sheet, the franchise fee is listed under the assets section as an intangible asset. To record the initial franchise fee purchase cost, you debit Franchise Fee for $50,000 and credit Cash for $50,000. Yearly Franchise Fee Amortization You can amortize your franchise fee on a yearly basis.