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Tomtit [17]
3 years ago
9

A company's defined benefit pension plan had a PBO of $265,000 on January 1, 2018. During 2018, pension benefits paid were $40,0

00. The discount rate for the plan for this year was 10%. Service cost for 2018 was $80,000. Plan assets (fair value) increased during the year by $45,000. The amount of the PBO at December 31, 2018, was:
Business
1 answer:
anastassius [24]3 years ago
4 0

Answer:

$331,500

Explanation:

The computation of the ending balance of the pension benefit obligation is shown below:

= Opening balance of PBO + service cost + interest cost - pension benefits

= $265,000 + $80,000 + $26,500 - $40,000

= $331,500

The computation of the interest cost is shown below:

= Opening balance of PBO × discount rate

= $265,000 × 10%

= $26,500

The increased value of the plan assets would be ignored.

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To join together against and have nothing to do with a person, business, nation, employer, or anything else in order to coerce o
solmaris [256]

Answer:

boycott.

Explanation:

Boycott -

It refers to the practice of intentionally not using or stop to using certain products of some specific company , country or person , is referred to as boycott .

The step is also considered to be the part of any protest against any social issue .

If the sme step is done on a national level , it is referred to as sanction .

Hence , from the given scenario of the question ,

The correct answer is boycott .

5 0
3 years ago
Which of the following is NOT a part of the basic concept of Marketing? a. Discover Needs and Wants of Consumers b. Satisfaction
oksian1 [2.3K]

Answer:

d. Help ensure an integrated effort of the firm

Explanation:

In spite of this would be a disarible concept for all the companies unit. Marketing will focus in the generation of value to the customer

3 0
4 years ago
How does a traditional adversarial relationship with suppliers change when a firm decides to move to a few suppliers
Lynna [10]

Answer and Explanation:

The traditional adversarial relationship with suppliers would change when a firm makes a decision to move to the new suppliers. The firm would focus more on the channels that provides more growth prospects.

Firms seek to build long term relationships with the few suppliers. Such long run relationship makes it more likely to recognize the specific objectives of the acquiring firm and the end customer.

4 0
3 years ago
1. Given this information, the opportunity cost of one computer in France is __________, and the opportunity cost of one compute
Ostrovityanka [42]
I am assuming here that you use the example where in the US the workers can produce 200 computers of 100 cars  and the French workers can produce 80 of each.


 Then the opportunity cost of one computer in France is higher than in the United States -which means that it's lower in the United States (twice as low)

So, France would have a comparative advantage in producing wine and US in producing computers.


4 0
3 years ago
ABC Company sold the rights to use one of their patented processes that will result in them receiving cash payments of $10,000 a
BigorU [14]

Answer:

$77,217

$11,289

Explanation:

Fist we will calculate the present value of $10,000 payment

A fix Payment for a specified period of time is called annuity. The discounting of these payment on a specified rate is known as present value of annuity. The value of the annuity is also determined by the present value of annuity payment.

Formula for Present value of annuity is as follow

PV of annuity = P x [ ( 1- ( 1+ r )^-n ) / r ]

Where

P = Annual payment = $10,000

r = rate of return = 10% / 2  = 5%

n = number of period = 5 years x 2 semiannual payments per year = 10 payments

PV of annuity = $10,000 x [ ( 1- ( 1+ 0.05 )^-10 ) / 0.05 ]

PV of Annuity = $77,217

Now we will use the discounting method to calculate the present value of lump sum payment of $20,000

Present value = Future value x Present value factor

PV = FV x ( 1 + r )^-n

PV = $20,000 x ( 1 + 0.1 )^-6

PV = $11,289

6 0
4 years ago
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