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3 years ago

By paraphrasing, an individual is:

Business

2 answers:

natita [175]3 years ago

6 0

By paraphrasing, an individual is:
ANSWER C. Putting another person's idea into different words or context

Kipish [7]3 years ago

6 0

C. putting another person's idea into different words or context.

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On January 1, 2018, Burleson Corporation’s projected benefit obligation was $48 million. During 2018 pension benefits paid by th

aleksklad [387]

Answer:

$59.8 million.

Explanation:

At the beginning of the year, the Projected Benefit Obligation (PBO) was $48 million, however, during the year this amount was affected by several factors that are explained in the problem statement: the service cost ($13 million), the interest costs (defined by a discount rate of 10%) and the pension benefits paid by the company ($6 million).

To understand how it was modified exactly, first, we will do a theoretical analysis and then present it more <em>graphically</em> as a financial statement.

1. Theoretical analysis

Firstly, a Projected Benefit Obligation (PBO) is a measure that reflects how much a company needs at the present time (December 31, 2018) to cover future pension liabilities. We know that the year began with a PBO of $48 million. However, this amount must be added to the service costs ($13 million), which is the increase in the present value of the liabilities, because the employees have completed another year in the company and that implies an increase in their pension credit.

Therefore, so far, the PBO at December 31, 2018 is $61 million. To this amount must be added the interest cost which is the annual interest amount on the unpaid balance of the PBO. In this case, an interest rate of 10% is handled. Therefore the amount of interest is equal to $48 million (original PBO) * 10% = 4.8 million.

So far, the PBO at December 31, 2018 is $61 + $4.8 = $65.8 million

Finally, the pension benefits paid by the trustee during 2018 should be subtracted, since they are a partial payment of the PBO.

Therefore, we have: $65.8 - $6 = $59.8

2. As a financial statement.

Pension obligations

Year Ended At December 31, 2018

Change in benefit obligations

Beginning PBO $48

Service cost $13

Interest cost $4.8

Benefits paid ($6.0)

Ending PBO $59.8

6 0

3 years ago

Refused Furniture. Selina arranges to sell furniture from her furniture store to Roland for $3,000. Roland was supposed to give

Tanya [424]

Answer:B. She is entitled to recover the damages if she can show that Roland agreed to pay such damages in his contract with her.

Explanation:

The non payment of the N500 installment by Roland constitute a breach of the sales contract, However an evidence of a commitment to be liable for additional cost that will be incurred will make it possible for Selina to recover the damages.

7 0

4 years ago

Blue Lumber Company handles three principal lines of merchandise with these varying rates of gross profit on cost. Lumber 25% Mi

Alisiya [41]

The estimate of the inventory amounts before the fire is as follows:

Total Inventory $232,845

Lumber $159,200

Millwork $54,270

Hardware $19,375

Data and Calculations:

Lumber Millwork Hard & Fittings

Gross Markup (%) 25% 30% 40%

Gross Margin (%) 20% 23.1% 28.6%

= (25%/125%) (30%/130%) (40%/140%)

Inventory, Jan. 1 $265,900 $93,470 $45,600

Purchases 1,544,900 375,100 160,300

Goods available $1,810,800 $468,570 $205,900

Cost of goods sold 1,651,600 414,300 186,525

Ending inventory $159,200 $54,270 $19,375 $232,845

<u>Estimating the Cost of Goods Sold:</u>

Sales to Aug. 18 2,064,500 538,590 261,240

Gross profit 412,900 124,290 74,715

Cost of goods sold 1,651,600 414,300 186,525

Gross profit = Sales x Gross margin

Cost of goods sold = Sales - Gross profit or Sales x (1 - gross margin)

Learn more: brainly.com/question/16752466

6 0

3 years ago

The danger associated with the abuse of a vehicle is compared to the danger of _____

Dmitrij [34]

The danger associated with the abuse of a vehicle is compared to the danger of a loaded gun that could cause injury or worst death if being abused. Most tragic incidents in the streets/roads are due to vehicular accidents that cause many damages, including the loss life.

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4 years ago

In the context of a job advertisement, what does 'self-starting' mean?

andrey2020 [161]

Answer:

A self-starter is a person who is motivated to set and achieve goals and takes initiative within the workplace. Self-starters are especially important in the workplace and highly sought after by employers because they can get their job done with supervision and work through issues and perform tasks on their own.

Explanation:

5 0

3 years ago