A management company offers two payment plans for leasing an apartment for one year. Plan A is designed so that a tenant’s entry cost is low, and Plan B is designed so that there are more gradual price increases: Plan A Plan B 12-month lease $400 first month 12-month lease $400 first month $500 first month $30 per month increase each month $15 per month increase Which plan costs more for only the ninth month of tenancy? Which plan costs more for the entire year?

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.