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ludmilkaskok [199]
3 years ago
12

How many of the following four aspects of accounting for pension gains and losses contribute to the reduction in volatility of r

eported pension expense:
(1) use of corridor amortization as an acceptable method,
(2) gains and losses cancel,
(3) spreading the amount subject to amortization over the average remaining service period of plan participants,
(4) the use of expected return for component 3 of pension expense?
Business
1 answer:
Mashcka [7]3 years ago
8 0

Answer:

The correct answer is 4.

Explanation:

Actuarial gains and losses are better understood in the context of global pension accounting. Except when specifically indicated, this definition refers to pension accounting under generally accepted accounting principles in the United States (GAAP). While the US GAAP and the International Financial Reporting Standards (IFRS) prescribe similar principles for measuring pension benefit obligations, there are key differences in the way in which the two standards inform the cost of pensions in the income statement, in particular the treatment of actuarial gains and losses.

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Blake has managed several restaurants for over 50 years and is close to retirement. With his maturity and business experience, h
liraira [26]

Answer:

E. postconventional

Explanation:

Blake is at a postconventional level of personal moral development according to Kohlberg's model.

In the postconventional level of moral development, people have established personal ethical and moral ideals, and live by those, not necessarily by what is established within a society.

For this reason, they may hold unusual views, and Blake is described in the question as being an independent thinker, which is consistent with the characteristics of this stage.

6 0
3 years ago
The average national utility price is $270. 48. Over a 6-month period, what is the average utility price in Dallas? How does thi
makvit [3.9K]

Answer:

Im pretty sure its b

Explanation:

5 0
2 years ago
Wildhorse Delight, Inc. charges an initial franchise fee of $74,700 for the right to operate as a franchisee of Wildhorse Deligh
ryzh [129]

Answer:

Cash 24,900 debit

Account Receivable 51,800 debit

             Franchise fee revenue 74,700 credit

             training services revenue 2,000 credit

Explanation:

The training services and the francise fee are separated revenues, so we have to use diferent account.

we are only given with the information of a initial payment, so the difference will part of account payable.

No information about the training being paid in cash, so we also assume this services were performed on account.

3 0
3 years ago
Your family is expanding in number, and so you decide to sell your current home and upgrade to a larger home. You estimate that
castortr0y [4]

Answer:

The Estimated Monthly Mortgage Payment

=    $2,810.81

Explanation:

Data and Calculations:

House price = $475,000

Down payment = $100,000

Percentage of down payment = 21.05% ($100,000/$475,000 * 100)

Finance period = 15 years = 180 months (15 * 12)

Nominal annual interest compounded monthly = 4%

The estimated monthly mortgage payment using an online finance calculator:

Monthly Pay:   $2,810.81

House Price $475,000.00

Loan Amount $380,000.00

Down Payment $95,000.00

Total of 180 Mortgage Payments $505,946.54

Total Interest $125,946.54

Mortgage Payoff Date Jan. 2036

6 0
3 years ago
Robo Hot Inc., is a company that markets electric heaters to hospitals. Mr. Heatmizer, it's CEO, would ike to reduce its invento
Kruka [31]

Answer:

Expected number of orders=31.6 orders per year

Explanation:

<em>The expected number of orders would be the Annual demand divided by the economic order quantity(EOQ).</em>

<em>The Economic Order Quantity (EOQ) is the order quantity that minimizes the balance of holding cost and ordering cost. At the EOQ, the holding cost is exactly the same as the ordering cost.</em>

It is calculated as follows:

EOQ = (2× Co D)/Ch)^(1/2)

Co- ordering cost Ch - holding cost, D- annual demand

EOQ = (2× 10 × 100000/2)^(1/2)= 3162.27 units

Number of orders = Annual Demand/EOQ

                              = 100,000/3,162.27= 31.62 orders

Expected number of orders=31.6 orders per year

7 0
2 years ago
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