Coca Cola embarked on a program to replenish all of the water it uses in drinks and made good on its promise five years early through 248 community water partnership projects in 71 countries. This is an example of: a. a collaborative solution to doing global business more sustainably. b. a complex permitting process. c. financial controls and systems. d. global expansion plan.

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.