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What is the size in bits of the Color datatype in C#?
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What value does integer x have after the statement "x = 2 + 12 / (3 +3 )"?
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A company starts 2020 with a PBO of 500K and plan assets of 400K USD in connection with defined benefit pension plan. Interest for the year on PBO is 56K. Actual income on Plan Assets is 39K, and expected earnings were only 35K. Service cost for the year is 220,000. Funding for the year is 190,000. On 31.12.2020, the pension contract is amended resulting in a prior service cost of 100,000 USD. The average service life of the company’s employees is expected to be five years. What amount of pension expense should this company recognise in 2020 h
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At the beginning of Year 1, a company amends its defined benefit pension plan for an additional $500,000 in prior service cost. The amendment covers employees with a 10-year average remaining service life. At the end of Year 1, what is the net entry to accumulated other comprehensive income, ignoring income tax effects
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A company engages an actuary to calculate the pension benefit obligation (PBO) at the end of Year 1 for its defined benefit plan. The actuary values the PBO at $1,500,000. Plan assets held by the pension amount to $1,000,000. Calculate the funded status and the appropriate presentation of the PBO and the Plan Assets on the FS
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The Smithsen Corp has maintained a defined benefit pension plan for its employees for a number of years. At the end of the most recent year, the following information was available: service cost $290,000, Funding $240,000, ERPA $41,000, ARPA $48,000, Interest on PBO $68,000, and amortisation of PSC (created when the pension plan was amended causing an increase in the PBO) $33,000. Basis above info, what amount should be reported as pension expense on the IS for current year
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Visor Co. maintains a defined benefit pension plan for its employees. Under U.S. GAAP, the service cost component of Visor's net periodic pension cost is measured using the
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A company starts a defined benefit pension plan on Jan 1 2020. The service cost is $300,000 each year while funding $200,000 per year (with payments made each Dec 31). Interest on the PBO is 12 percent while the actual and expected income on plan assets is 10 percent per year. What amount of pension expense should the company report for 2021 h
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On December 31, Spacer Inc. amended its overfunded pension plan and recorded prior service cost of $250,000. On that date, its employees had an average future service period of 25 years. What effect will the plan amendment have on Spacer's December 31 financial statements
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The Cosby company has a defined benefit pension plan. On Jan 1 Year 1, a contractual provision was changed and the PBO increased at that moment by $400,000. Which of the following statements is true
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