Answer:
An update of the fair value adjustment account,
Removal of the related investment account balances
The total amount of gain or loss that has occurred since the securities were purchased
Explanation:
The activities that occurred between the purchase and during the sales of bonds classified as trading securities will determine the entries to be recorded.
First, since it was an investment, it means, it had an entry already in the books. Its sales therefore, will mean the books needs to be updated and this will be done through the Fair value adjustment account.
Secondly in updating the fair value, there is the need to remove the related investment account balance. This is because the investment has been sold so it should not be reflected any more.
Thirdly, since the investment was bought at a point, carried for a while and then eventually sold, some gain or loss would have been generated between its acquisition and its sales, therefore the entry for total amount of gain or loss that occurred since the purchase should be made.
Part 4
The items such as the
The accounts and amounts that will be reported on the company's balance sheet as pension assets are:
1. Pension Plan Assets: The amount reported will be equal to the projected benefit obligation of the company.
2. Accrued Pension Benefit Liability: The amount reported will be equal to the difference between the projected benefit obligation and the pension plan assets.
The Pension Plan Assets account will be reported as the current market value of the pension plan assets.
The Accumulated Benefit Obligation account will be reported as the projected benefit obligation, which is the current value of the benefits that will be owed to employees in the future.
The difference between these two amounts is the company's net pension assets or liabilities.
For example, if the projected benefit obligation is $3 million and the pension plan assets are $2.5 million, the net pension assets would be reported as a liability of $0.5 million.
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I think the most likely reason that family and friends frequently become targets of aggression is that "they're there", that is, they are present when you come home from work, or when something happens and might just accidentally encounter us in a bad mood.
This can be phrased as "they are convenient"- they are there to be the object of frustration. <span />
An instruction to a securities agent to sell a stock when it reaches a specific price is a stop loss order.
