The following data are available pertaining to household appliance company's retiree health care plan for 2018: number of employees covered 2 years employed as of january 1, 2018 3 [each] attribution period 25 years expected postretirement benefit obligation, jan. 1 $ 50,000 expected postretirement benefit obligation, dec. 31 $ 53,000 interest rate 6 % funding none required:
1. what is the accumulated postretirement benefit obligation at the beginning of 2018?
2. what is interest cost to be included in 2018 postretirement benefit expense?
3. what is service cost to be included in 2018 postretirement benefit expense?
4. prepare the journal entry to record the postretirement benefit expense for 2018.

Adds up the money earned by producers plus taxes paid to the goverment. a) income approach b) product approach c) expenditure approach

Christopher kim, cfa, is a banker with batts brothers, an investment banking firm. kim follows the energy industry and has frequent contact with industry executives. kim is contacted by the ceo of a large oil and gas corporation who wants batts brothers to underwrite a secondary offering of the company's stock. the ceo offers kim the opportunity to fly on his private jet to his ranch in texas for an exotic game hunting expedition if kim's firm can complete the underwriting within 90 days. according to cfa institute standards of conduct, kim: a) may accept the offer as long as he discloses the offer to batts brothers.b) may not accept the offer because it is considered lavish entertainment.c) must obtain written consent from batts brothers before accepting the offer.

Which of the following is an example of a positive externality? a. promoting generic drugs would benefit people. b. a lower inflation rate would benefit most consumers. c. compulsory flu shots for all students prevents the spread of illness in the general public. d. singapore has adopted a comprehensive savings plan for all workers known as the central provident fund.