44. FX gains and losses on fair value hedges are reported in ___ 45. FX gains and losses on cash flow hedges are reported in
later reported in

46. In a cash flow hedge, amounts initially reported in Other Comprehensive Income are reclassified to

47. All FX forwards are valued using the change in the

48. Split accounting encompasses both (1) the manner of
the change in a derivative's carrying value.
manner of

49. Split accounting comes into play in determining how to assess

50. In assessing hedge effectiveness, the change in a derivative's carrying value attributable to the
element may or may not be used.
change in the derivative's ___

51. Reporting in earnings currently is mandatory for that portion of a derivative's FX gain that is determined
to be ​

Following is a list of various costs incurred in producing replacement automobile parts. with respect to the production and sale of these auto parts, classify each cost as either variable costs, fixed costs, or mixed costs. 1. oil used in manufacturing equipment 2. plastic 3. property taxes, $165,000 per year on factory building and equipment 4. salary of plant manager 5. cost of labor for hourly workers 6. packaging 7. factory cleaning costs, $6,000 per month 8. metal 9. rent on warehouse, $10,000 per month plus $25 per square foot of storage used 10. property insurance premiums, $3,600 per month plus $0.01 for each dollar of property over $1,200,000 11. straight-line depreciation on the production equipment 12. hourly wages of machine operators 13. electricity costs, $0.20 per kilowatt-hour 14. computer chip (purchased from a vendor) 15. pension cost, $1.00 per employee hour on the job