Answer:
a. $600,000
Explanation:
The computation of the amount reported as a pension liability on the balance sheet is as follows:
= Projected benefit obligation - plant asset at fair value
= $1,200,000 - $600,000
= $600,000
Hence, the amount reported as a pension liability on the balance sheet is $600,000
Therefore the correct option is a.
Answer: NIST
The NIST framework is a shared set of security standards required by the Federal Information Security Management Act
Explanation:
The NIST Cybersecurity Framework provides a policy framework of computer security guidance for how private sector organizations in the United States can assess and improve their ability to prevent, detect, and respond to cyber-attacks.
NIST is the National Institute of Standards and Technology, a unit of the U.S. Commerce Department. Formerly known as the National Bureau of Standards, NIST promotes and maintains measurement standards. It also has active programs for encouraging and assisting industry and science to develop and use these standards.
Answer:
Active listening is a technique that is used in counseling, training, and solving disputes or conflicts
Answer:
D. Recognize the change to fair value accounting with a cumulative adjustment to beginning retained earnings.
Explanation:
In the situation whereby the 10 year term of the leased trucks value has adjusted leading to the increase in the interest rate of the lease, the best option would be recognize the change to fair value with its cummulative adjustment to beginning of the retained earnings.
Answer:
$12,190
Explanation:
We first group the information.
Dining Room set cost = $12,000
Tax at 10%
Terms as 4% discount if paid in 10 days and full payment in 30 days.
Adjustments :
Payment = $12000
Tax = $1200
Refund = $500
Tax refund for chair returned = $50 (500*0.1)
Discount received for settlement = (12000 - 500) * 0.04 = $460
Total payable @ April 13 = 12000 + 1200 - 500 - 50 - 460 = $12,190
Hope that helps.
