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4 years ago

Amortizing a net actuarial loss for pensions will ________.

Business

1 answer:

snow_tiger [21]4 years ago

6 0

Answer:

c. decrease retained earnings and increase accumulated other comprehensive income.

Explanation:

Amortization in accounting is used to periodically lower the book value of a loan principal or an intangible asset such as intellectual property over a set period of time.

Amortizing a net actuarial loss for pensions will decrease retained earnings and increase accumulated other comprehensive income while amortization of net actuarial gain for pensions will do direct opposite.

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On January 1, a company issued and sold a $440,000, 6%, 10-year bond payable, and received proceeds of $434,000. Interest is pay

Harlamova29_29 [7]

Answer:

The carrying value of the bonds immediately after the first interest payment is $434,300.

Explanation:

Face value of the bond = $440,000

Proceeds from bond issue = $434,000

Discount on bond payable = Face value of the bond - Proceeds from bond issue = $440,000 - $434,000 = $6,000

Total number of seminual = Number of years of bond maturity * Number of semiannual in a year = 10 * 2 = 20

Discount amortizaton per semiannual = Discount on bond payable / Total number of seminual = $6,000 / 20 = $300

Carrying value after first interest payment = Proceeds from bond issue + Discount amortizaton per semiannual = $434,000 + $300 = $434,300

Therefore, the carrying value of the bonds immediately after the first interest payment is $434,300.

3 0

3 years ago

analyze how a person's ethics or values might affect his performance on the job. Can someone help me or give me a few example?

Vilka [71]

The data shows that: 78% of White people were employed in 2019, compared with 66% of people from all other ethnic groups combined. the difference in the employment rates for White people and those from all other ethnic groups combined went down from 16pp in 2004 to 11pp in 2019.

6 0

3 years ago

In a homogeneous-good Cornet model where each of the n firms has a constant marginal cost m and the market demand curve is p = a

Jlenok [28]

Answer:

$Q=nq=\frac{n}{n+1}\frac{a-c}{b}$

if n=1 (monopoly) we have $Q^M=\frac{1}{2}\frac{a-c}{b}$

if n goes to infinity (approaching competitive level), we get the competition quantity that would be $Q^c=\frac{a-c}{b}$

Explanation:

In the case of a homogeneous-good Cournot model we have that firm i will solve the following profit maximizing problem

$Max_{q_i} \,\, \Pi_i=(a-b(\sum_{i=1}^n q_i)-m)q_i$

from the FPC we have that

$a-b\sum_{i=1}^n q_i -m -b q_i=0$

$q_i=\frac{a-b \sum_{i=2}^n q_i-m}{2b}$

since all firms are homogeneous this means that $q_i=q \forall i$

then $q=\frac{a-b (n-1) q-m}{2b}=\frac{a-m}{(n+1)b}$

the industry output is then

$Q=nq=\frac{n}{n+1}\frac{a-c}{b}$

if n=1 (monopoly) we have $Q^M=\frac{1}{2}\frac{a-c}{b}$

if n goes to infinity (approaching competitive level), we get the competition quantity that would be $Q^c=\frac{a-c}{b}$

7 0

3 years ago

14. All are the reasons for market segmentation except: A. buyers are too numerous B. buyers are too varied in their needs and b

natulia [17]

The correct option is E). None of the above as rest of the options are reasons for market segmentation.

<h3>What is market segmentation?</h3>

Market segmentation refers to process of dividing the broad market into sub groups on the basis of needs, priorities, common interest etc.

The main elements of the market segmentation are demographic, psychographic, behavioral, geographic, and firmographic segmentation.

Market segmentation allows to target the specific audience rather than targeting entire audience.

Learn more about the market segmentation here:-

brainly.com/question/14781409

#SPJ1

5 0

2 years ago

n applying the lower of cost or market rule, the inventory of rehab equipment would be valued at: A) $315. B) $247. C) $150. D)

Dominik [7]

Answer:

D) $235.

Explanation:

As we know that the inventory should be valued at cost or market value whichever is lower

In the given case

Selling price = $340

Net realizable value is

= Selling price - cost of sell

= $340 - $25

= $315

Replacement cost is $235

Cost = $250

As we can see that the replacement cost is less than the cost so the replacement cost should be valued i.e $235

4 0

3 years ago