Answer: human resource management .
______________________________________________
Answer:
a. $21,800
Explanation:
The discoun of issuance of the bond is amortized over the period until maturity. Total Interest expesne on a discounted bond is the sum of the coupon payment and the amortization of the discount amount.
Coupon payment = $200,000 x 10% = $20,000 per year
Discount on the bond = $200,000 - $191,000 = $9,000
Discount amotized per year = $9,000 / 5 = $1,800
Total Interest Expense = Coupon Payment + Amortization of Discount
Total Interest Expense = 20,000 + 1800 = $21,800
Answer:
Liability is the amount through which the projected benefit obligation is greater than the fair value of the plan assets.
Explanation:
Defined benefit pension plan is the plan which the company used for the pension payments of employees and are calculated or evaluated as per the length of the service as well as the salary, which employees earned during the time of retirement.
The liability in defined pension plan is the liability which the increase the each period through an equal amount to the expense as the company does not fund the other post retirement benefit plan.
And if the projected benefit obligation exceed the fair value of the plan assets of pension, then the prepaid or accrued pension cost is recorded as the liability.
It’s not true that Lockout/Tagout is to be used only in extreme cases of potential electrical hazard.
Hope this helps answer your question.
~Brooke❤️