The Beale Management Pension Expense includes the service cost of $80 million, interest cost of $39 million, and the gain of ($23) million due to changes in actuarial assumptions.
The pension spreadsheet the gain due to changes in actuarial assumptions and the actual return on plan assets. Net Gain/Loss = Gain due to changes in actuarial assumptions - Actual return on plan assets Net Gain/Loss = -23 - 49 Net Gain/Loss = 72 Service Cost. This is the cost of pension benefits earned by employees during the year. Service Cost = 80 .This is the interest expense on the projected benefit obligation. Interest Cost = PBO (beginning of year) × Discount Rate Interest Cost = 780 × 0.05 Interest Cost = 39
Expected Return on Plan Assets. This is the expected return on the assets held in the pension plan. Expected Return on Plan Assets = 54 Amortization of Prior Service Cost. This is the annual amortization of the prior service cost. Amortization of Prior Service Cost = 9
Pension Expense.This is the total expense recognized for the pension plan during the year. Pension Expense = Service Cost + Interest Cost + Net Gain/Loss - Expected Return on Plan Assets + Amortization of Prior Service Cost Pension Expense = 80 + 39 - 72 - 54 + 9
Pension Expense = 2 Net Pension Asset/Liability. This is the difference between the plan assets and the projected benefit obligation. Pension Expense = Service Cost + Interest Cost − Actual Return on Plan Assets ± Amortization of PSC and NG PBO = Beginning PBO + Service Cost + Interest Cost ± Actuarial Gain/Loss − Benefits Paid Plan Assets = Beginning Plan Assets + Actual Return on Plan Assets + Employer Contributions − Benefits Paid PSC and NG are reported in the AOCI (Accumulated Other Comprehensive Income) account.
The beginning balance of the Projected Benefit Obligation (PBO) is $780 million, and various changes contribute to the ending balance of $837 million. The service cost is $80 million, the interest cost is $39 million (calculated using a discount rate of 5%), and there was a gain of $23 million due to changes in actuarial assumptions. Pension benefits paid during the year were $39 million.
The beginning balance of Plan Assets is $820 million, and the ending balance is $920 million. The actual return on plan assets is $49 million, and cash contributions made during the year were $90 million. Pension benefits paid were $39 million. The Prior Service Cost has a beginning balance of $45 million and does not have any changes during the year.
The Net Gain has a beginning balance of $142 million and does not have any changes during the year. The Net Pension Asset at the beginning is $40 million and does not have any changes during the year.
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Nora was looking forward to the training programme which she had been hired to conduct at Syarikat Ceria Selalu. She was an experienced trainer and enjoyed meeting people from different organizations. However, when she arrived at Syarikat Ceria Selalu, a company for which she had never previously conducted training, she was shocked. Upon arriving at the main gate of the large factory compound, she found that the security staff had not been informed that a training programme was being organized that day. Further, as they didn’t seem to speak much Bahasa Malaysia or English, she could not explain to them that she needed to find the Training Department. They waved her in the general direction of the main office lobby where the HR Officer was contacted by the receptionist, who also did not know about the planned training. She had to wait nearly half an hour before the HR Officer arrived to take care of her to the meeting room which was being used for the training.
It was immediate
Jeff was a subcontractor, bidding on a contract for ACE Corp., the general contractor. When adding up the total of materials and labor, Jeff's secretary mistakenly moved the decimal point one place, ending up with a bid of $3500 rather than $35,000. ACE Corp. accepted Jeff's bid, mostly because all the other bids were over $30,000. When Jeff learned of the mistake, he tells ACE Corp. that he cannot do the job for $3500. If ACE Corp. sues to enforce this contract, what is the most likely result?
Answer:
ACE Corp. would lose.
Explanation:
Even though this would be considered a unilateral mistake from Jeff's side, the other party, ACE Corp., could easily realize that there was something wrong with it. It is not logical to believe that Jeff would be able to build something at only 10% of the cost than the rest of the competition.
A successful supply chain management strategy integrates which of the following:
Multiple Choice
O processes and systems within and across organizations.
O processes and systems within the organization.
O the flow of materials within an organization.
O the flow of information within the buying organization.
O the flow of information with first tier suppliers.
A successful supply chain management strategy integrates the flow of materials within organization.
What is a supply chain?A supply chain is a network of individuals and companies in charge of creating a product and getting it to the consumer. The chain's first and last connections are the producers of raw materials, who bring the finished product to the client in the van. The value of supply chain management may be seen in the decreased costs and increased productivity that result from a supply network that is optimized. In order to reduce costs and preserve competitiveness, businesses strive to improve their supply networks. The supply chain begins to move once a company receives a customer order. Thus, among its primary responsibilities are product creation, marketing, operations, networks of distribution, financing, and customer service.
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Which of the following is a common special journal?
a. Revenue journal
b. All of these choices are correct.
c. Purchases journal
d. Cash payments journal
b. All of these choices are correct.
A special journal is a type of accounting journal used to record specific types of transactions in a business. The common special journals include the revenue journal, purchases journal, and cash payments journal.
The revenue journal is used to record all sales transactions, including cash sales and credit sales. It helps track the inflow of revenue and provides a detailed record of sales.
The purchases journal is used to record all purchases made by a business, including both cash purchases and purchases made on credit. It helps track the outflow of cash or accounts payable and provides a detailed record of purchases.
The cash payments journal is used to record all cash payments made by a business, such as payments for expenses, utilities, and other cash disbursements. It helps track the outflow of cash and provides a detailed record of cash payments.
All of these special journals play a vital role in efficient bookkeeping and help streamline the recording and analysis of specific types of transactions, enhancing the overall accounting process in a business.
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the ____________________ is based on the prices of merchandise that are exported or imported.A. International Product Index B. Producer Price IndexC. Foreign Price IndexD. International Price Index
The index which is based on the prices of merchandise that are exported or imported as required in the task content is; Choice D; International price index.
What is International price index?It follows from the task content that the commercial index which is based on the prices of merchandise that are imported or exported be identified.
By its simplest definition; The international price index is an index which is solely based on the prices of merchandise that are exported or imported.
On the premise above; the answer choice D is correct.
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Enterprises that provide goods or services to, or receive them from my training institution or organization
Answer:
Enterprise is another word for a for-profit business or company, but it is most often associated with entrepreneurial ventures. People who have entrepreneurial success are often referred to as “enterprising.” There are many forms of legal enterprises, with the most common in the U.S.
Which of the following is NOT true about emergency funds?
a,They can keep you from borrowing money from friends and family.
b,They help remove the worry about expenses not in the budget.
c,They are used for anything listed on the budget.
d,They help you prepare for unexpected expenses.
Answer:
The answer is "They are used for anything listed on the budget."
The option that is NOT true about emergency funds is: c. They are used for anything listed on the budget.
What is emergency funds?Emergency funds are usually not used for things that are planned and included in the budget. Instead, emergency funds are money saved specifically for unexpected expenses that you didn't plan for in your usual budget.
The reason for having an emergency fund is to have money saved for unexpected things that might happen, like when someone gets hurt and needs to go to the hospital or when a car or home needs fixing. It can also help if someone loses their job or if something else happens that they didn't expect.
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If the demand for a good increases by more than the supply of the good increases, then the good’s equilibrium price will __________ and its equilibrium quantity will _______
When demand surpasses supply, the equilibrium price of a good will rise, and the equilibrium quantity will increase to some extent, depending on the elasticities of demand and supply.
If the demand for a good increases by more than the supply of the good increases, then the good's equilibrium price will rise, and its equilibrium quantity will increase, but the magnitude of the quantity increase will depend on the relative elasticity of demand and supply.
When demand outpaces supply, there is excess demand in the market, leading to a shortage. To alleviate the shortage, suppliers can increase the price to reduce the quantity demanded and encourage suppliers to produce more. As the price rises, the quantity supplied increases, but the quantity demanded decreases, eventually reaching a new equilibrium.
The extent to which the equilibrium price increases and the equilibrium quantity increases depends on the price and quantity elasticities of demand and supply. If demand is relatively inelastic and supply is relatively elastic, the equilibrium price will rise significantly, while the equilibrium quantity will only increase modestly. On the other hand, if demand is relatively elastic and supply is relatively inelastic, the equilibrium price will rise moderately, and the equilibrium quantity will increase substantially.
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If Company A has a shareholders' deficit, which of the following can it do to improve its debt-to-equity ratio?
O increase its advertising budget to draw in more customers
O borrow money from the bank to buy new equipment
o invest in new facilities to draw in more customers
O sell off part of its inventory and/or equipment
Answer:
sell off part of its inventory and or equipment
Explanation:
Debt/Equity=
Total Shareholders’ Equity /
Total Liabilities
Which of the following best describes the objectives of the Monetary Policy?
a. controlling banks over our currencies
b. controlling household money in circulation
c. controlling the firm's money in circulation
d. managing or manipulating the money supply in the economy
Answer:
d. managing or manipulating the money supply in the economy
Explanation:
i feel like it's D
Answer:
d. managing or manipulating the money supply in the economy
Which of the following is NOT a guide word used in e-mail messages and memos?a.TO:b.FROM:c.RESPONSE:d.DATE:
The guide word that is NOT used in e-mail messages and memos is d. DATE. DATE is not a guide word in e-mail messages and memos as it is typically included in the heading or body of the message or memo for reference.
It does not serve as a guide word to indicate the purpose or subject of the message or memo.
The guide words used in e-mail messages and memos are TO, FROM, and RESPONSE.
TO is used to indicate the recipient of the message or memo.
FROM is used to indicate the sender of the message or memo.
RESPONSE is used to indicate the purpose or subject of the message or memo.
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if my movie starts at 11:26 am but it takes 48 minutes to get there what time will it be when I get there
Answer:
12:34
Explanation:
It will be 12:34 if you leave at 11:26
100-side dice with number 1,2,...,100 on each side. You get paid $50 if you roll a 50, $75 if you roll a 75 etc. If you are unsatisfied with the result, you can pay $1 to roll again, you can roll as many times as you want. Question: what's the maximal amount you are willing to pay to enter this game (roll for the first time). Note that each subsequent play you only need to pay $1 to play again. What's your strategy
Answer:
Since there is a 100-side it says with number 1,2, ..., 100 on each side, and I get paid $ 50 if you roll a 50, $ 75 if I roll a 75 etc, and if I are unsatisfied with the result, I can pay $ 1 to roll again, and I can roll as many times as I want, to determine what's the maximal amount I are willing to pay to enter this game for the first time knowing that each subsequent play you only need to pay $ 1 to play again the following logical reasoning must be performed:
Since there is a maximum possible win of $ 100 in the game, and a minimum possible win of $ 1, and that each shot is worth $ 1 after the first shot, with possibilities of repeating indefinitely (with which no more money would be lost, since that 99% of the time more money would be obtained than was paid), the maximum amount that would be willing to pay for the first shot is $ 100, while said sum is the maximum presumed profit for a single shot, the which will finally be overcome.
Ivan has inherited his mother's 1963 Chevrolet Corvette, which he
values at $45,000. He decides that he might be willing to sell it so he
posts it on Craigslist for $55,000. Samantha is interested and willing to pay up to $72,000
In this scenario, Ivan has posted his 1963 Chevrolet Corvette on Craigslist for $55,000, which is $10,000 more than what he values it at ($45,000). Samantha is interested in buying the car and is willing to pay up to $72,000.
The difference between what Ivan is asking for the car ($55,000) and what Samantha is willing to pay for it ($72,000) is known as the "consumer surplus." Consumer surplus is the difference between the highest price a consumer is willing to pay for a good or service and the actual price they pay.
In this case, the consumer surplus for Samantha would be $72,000 - $55,000 = $17,000.
This scenario illustrates that the value of a good or service can vary among different consumers and that the price at which a good or service is sold can be influenced by the individual's willingness to pay.
It's worth noting that the final sale price depends on negotiations and the agreement reached by both parties involved, Ivan and Samantha.
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The people who are working for and supporting a company's success are also known as what?
A. Sales leads
B. Prospects
C. Authoritative managers
D. Human resources
Answer:
D. Human resources
Explanation:
Human resource is the term that describes the people who work for an organization, business, or industry. The term human resource describes the employees, workforce, or personnel in a company.
Human resource contributes different skills and talents to a business making it succeed. Anybody who to trade their labor, energy, skills, knowledge, or time for compensation to grow an organization is a human resource. Part-time workers, full-time employees, contractors, and freelancers are all considered human resources in a company.
Answer:
D. Human Resources
Explanation:
Edg2020 quiz
How can I make money on the internet, List some that are easy for multiple people
Answer:
You can use some beermoney websites such as Swagbucks and RewardXP. You do surveys and tasks to earn money. I personally use RewardXP. You can cash out in PayPal, gift cards, and even prepaid gift cards that can be used as debit/credit cards. I have personally made $60 from RewardXP.
Information for Rafael Corp. Is given in BE8. 8. Suppose the accountant for Rafael Corp. Uses normal-absorption costing and uses the budgeted volume of 50,000 units to allocate the fixed overhead rather than the actual production volume of 40,000 units. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs. (a) Calculate the manufacturing cost per unit and prepare a normal-absorption-costing income statement for the first year of operation. (b) Reconcile the difference in net income between the variable-costing and normal-absorption-costing methods
(a) To calculate the manufacturing cost per unit under normal-absorption costing, we need to allocate the fixed manufacturing overhead costs to the units produced.
Using the budgeted volume of 50,000 units, the fixed overhead rate is calculated as $240,000 / 50,000 = $4.80 per unit. The total manufacturing cost per unit is then calculated as follows:
Direct materials: $6.00
Direct labor: $8.00
Variable overhead: $2.00
Fixed overhead: $4.80
Total manufacturing cost: $20.80
(b) The difference in net income between variable-costing and normal-absorption-costing methods is caused by the treatment of fixed manufacturing overhead costs. Under variable costing, fixed manufacturing overhead costs are expensed in the period they are incurred, while under normal absorption costing, they are allocated to the units produced based on a predetermined overhead rate.
If the actual production volume is less than the budgeted volume, the fixed overhead allocated to each unit produced will be higher than the actual fixed overhead cost per unit. This results in an overstatement of inventory value and net income under normal absorption costing.
To reconcile the difference in net income between the two methods, we need to adjust the ending inventory value calculated under normal absorption costing by subtracting the fixed overhead volume variance (the difference between actual fixed overhead and allocated fixed overhead) multiplied by the number of units in ending inventory. This adjustment will decrease net income calculated under normal absorption costing.
In contrast, net income calculated under variable costing does not include the volume variance adjustment because fixed overhead costs are expensed in the period they are incurred. Therefore, the difference between the two methods can be reconciled by adding the fixed overhead volume variance adjustment to net income calculated under variable costing.
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What criteria cannot be used to create a custom segment?.
Answer:
When a report is based on data from a large number of sessions you may see the following notice at the top of the report This report is based on sessions.You can adjust the sampling.
Explanation:
hope this helps
I WILL GIVE BRAINLIEST!!!
A wholesaler-especially one that promotes as well as physically distributes
products or that has an exclusive agreement is often called a
O A distributor
B. manufacturer's sales branch
O C. broker
D. drop shipper
Answer:
A . Distributor
Explanation:
I just had this question lol >.<
- mark me brainliest :0
A distributor acts as a link in the supply chain or distribution channel between a manufacturer, who produces a product, and an entity further down the line. The downstream company can either be a wholesaler or retailer, known as a value-added reseller (VAR).
Thus, option A is Correct.
What is the distributor's procedure?A distributor purchases products from a producer and sells them to customers, occasionally via stores in the distribution channel. Distributors can sell goods directly to consumers or to other firms, depending on the good or service.
A distributor is a company that buys non-competing products or product lines and resells them to customers directly. The majority of distributors also provide a range of services, including service, technical support, and warranty protection. Distributors are essential in assisting manufacturers in reaching markets that they would not otherwise be able to approach.
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amos gets $2400 a month for his salary he spends $1000 on rent what fraction of his rent is leftover math
Answer:
58.33%
Explanation:
Amos Salary is $2400
The rent amount is $1000
Amount left after rent will be
=$2,400 - $1,000
=$1,400
The percentage
= $1400/$2400 x 100
=0.5888888 x 100
=58.33%
why do some lenders require borrowers to secure credit
Complete Question:
Why do some lenders require borrowers to secure credit?
A. To prevent defaults
B. To guarantee full repayment
C. To avoid any losses
D. To reduce risk
Answer:
Option D. To reduce risk
Explanation:
The reason is that the lender faces the credit risk which is the risk of the loss of the repayment in whole or in parts and the risk of default of the interest payments by the borrower.
So if we see the options, the option A, B and C are basically the credit risk that the lender is facing so the only option that is more general (not specific as the option A, B and C) and includes these three options is option D.
So the option D is correct.
Answer:
ANSWER IS D TO REDUCE RISK I JUST TOOK THE TEST
Explanation:
the concurrency control protocol in which transactions hold their exclusive locks until commit is called
The concurrency control protocol in which transactions hold their exclusive locks until commit is called "Lock-Based Concurrency Control." In this protocol, when a transaction accesses a data item.
The transaction retains its locks until it completes and commits or aborts. Holding the locks until commit ensures that the transaction maintains exclusive access to the data, preventing conflicts and ensuring data integrity. However, this approach can lead to lock contention and potential delays if multiple transactions are waiting for the same data item. In this protocol, when a transaction accesses a data item, it acquires an exclusive lock on that item, preventing other transactions from accessing or modifying it until the lock is released.
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what is the estimated life that tesla assigns to buildings and building improvements for depreciation purposes?
The estimated life that Tesla assigns to buildings and building improvements for depreciation purposes is 39 years.
Depreciation is a process that firms use to spread the cost of a tangible asset over its useful life, allowing the firm to match the cost of the asset with the revenue it produces during that time. Depreciation also has an effect on a company's income statement and tax liability. In the case of building and building improvements, Tesla assigns an estimated life of 39 years for depreciation purposes.A building is a long-term asset that has a useful life span of many years. Therefore, Tesla assigns a building a useful life span of 39 years, which is a typical period for such an asset. However, the lifespan of the building is highly dependent on its usage and the quality of the material used in its construction. Buildings, in particular, are subject to wear and tear, necessitating regular maintenance and repairs. As a result, an asset's lifespan might be affected by any unexpected damage or natural calamity.
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Yield management pricing is ______. Multiple choice question. setting a price a few cents or a few dollars below an even number to increase demand setting a high price so that quality- or status-conscious consumers will be attracted to the product and buy it a complex approach that continually matches demand and supply to customize the price for a service estimating the price a consumer would pay for a product, and working backward with anticipated markups to set the price for wholesalers
Answer:
a complex approach that continually matches demand and supply to customize the price for a service.
Explanation:
Price can be defined as the amount of money that is required to be paid by a buyer (customer) to a seller (producer) in order to acquire goods and services.
In sales and marketing, pricing of products is considered to be an essential element of a business firm's marketing mix because place, promotion and product largely depends on it.
One of the importance associated with the pricing of products is that, it improves the image of a business firm.
Yield management pricing is a complex approach that continually matches demand and supply to customize the price for a service. It is commonly used by businesses that are typically involved in tourism, hospitality, and airline services.
Four year universities are the only type of school worth attending. True False
Answer:
false
Explanation:
Answer:
false
Explanation:
there are a number of other reliable schooling options
Determine the correct sequence of the following events from start to finish.
-The kitchen staff prepares the dishes.
-Fatima, the expediter,checks the order before the server picks them up.
-Lara then transmits the order to the kitchen
-Lara takes the order from the customer and notes down.
-Brian, the chef, estimates the time each dish will require for preparation
-Lara retrieves the order and delivers it to her customer
The correct sequence of the events from start to finish is:
-Lara takes the order from the customer and notes down.Lara then transmits the order to the kitchenBrian, the chef, estimates the time each dish will require for preparationThe kitchen staff prepares the dishes.Fatima, the expediter,checks the order before the server picks them up.Lara retrieves the order and delivers it to her customerWhat is the sequence of ordering food in a restaurant?The first thing that happens is that the waiter picks up the order from the customer and takes note of it. The order will then go to the kitchen where the chef will estimate how long the order will take to be prepared.
The expediter will then check the order when the meal is done but before the waiter picks it up. The waiter than delivers to the order.
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The personnel department of Credit Counselors is preparing annual reports on employee benefits. Vincent Tucker's gross annual salary is $36,500. His benefits total $10,079.71. What percent of his annual salary are Vincent's total annual benefits?
Answer:
The percent of his annual salary which are total annual benefits is 27.62%
Explanation:
The value of annual benefits as a percentage of gross annual salary can be calculated by taking the value of annual benefits and dividing it by the gross annual salary.
Percentage = Annual benefits / Gross annual salary
Percentage = 10079.71 / 36500
Percentage = 0.276156 or 27.6156% rounded off to 27.62%
The certificate of appointment to petty officer second class is what navpers form.
The NAVPERS Form "1430/8 (USNR)" is allocated on the certificate of appointment to petty officer second class.
What is a navpers form?These numbers are allocated to an enlisted Personnel Action which was automated to provide a standard Navy-wide format for authorized command.
Hence, the NAVPERS Form "1430/8 (USNR)" is allocated on the certificate of appointment to petty officer second class.
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What is the main advantage for businesses that participate in the globalized market?
A. A greater number of potential customers
B. Avoiding paying taxes on international transactions
C. Decreased amount of competition
D. More complex legal requirements
The main advantage for businesses that participate in the globalized market is that they found a greater number of potential customers. Hence, Option A is correct.
What is the globalized market?
The term "globalized market" is a combination of two different terms: global and market. The market is a place where customers and buyers both meet, along with the sellers of a product, each for the requirements and needs of a person.
In the case of globalization in the international market, when a person enters the globalized market, there are various facilities and various advantages that a person has to deal with when entering to the next level.
When a person and their business participate in a global market, they find various potential customers.
Thus, Option A is correct.
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Answer:
a
Explanation:
a greater number for potential customers
it was correct on my test
Wheb applying varnish ,always ___________the parts of the product
When applying varnish, always important to thoroughly clean and prepare the parts of the product to ensure a smooth and even finish.
This means removing any dust, dirt, or debris from the surface and ensuring that it is dry before applying the varnish. It is also important to sand the surface to create a smooth and even texture and remove any imperfections or rough spots. This will help the varnish to adhere properly to the surface and prevent any bubbles or bumps from forming during application.
In addition, it is important to apply the varnish in thin, even coats, allowing each layer to dry completely before applying the next. This will ensure that the finish is smooth and even, without any streaks or blotches. It may also be necessary to sand between coats to create a smooth surface and remove any imperfections.
Overall, the key to applying varnish is to take your time and ensure that you are properly preparing the surface and applying the varnish in a careful and controlled manner. With the right tools and techniques, you can achieve a beautiful and long-lasting finish that will protect and enhance your product for years to come.
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