Majestic Bank offers loans at various interest rates, depending on the nature of the loan. Kristen and Jake both want to borrow $50,000 as a personal loan from the bank. Kristen works for a small start-up company, and her annual earnings depend on how the company performs that year. Jake works for a long-established company. He receives a stable salary, with a bonus if the company performs well during the year. Assume that the duration and the costs of making both loans are the same. If all else is constant, the bank would most likely charge a higher interest rate to :

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.