Cullumber Company has available the following information about its defined-benefit pension plan for the year ending December 31, 2021:

Service cost for 2021 $ 24,200
Accumulated benefit obligation 675,000
Plan assets at fair value 622,000
Accumulated OCI (PSC) 292,000
Vested benefit obligation 497,000
Market-related asset value 717,000
Projected benefit obligation 839,000
Accumulated OCI net gain 88,600
Interest on projected benefit obligation 56,000

Instructions:
1. Calculate the pension asset/liability to be recorded at December 31, 2021. Show your calculations.
2. Calculate the 2022 amortization of the net gain. The average remaining service life of employees is 10 years. Show your calculations.

Panera bread is a chain of cafes serving sandwiches, soups, and freshly baked breads. the company began in 1981 with stores primarily located along the east coast of the united states. since then, the firm has expanded to over 1,300 locations throughout the united states and canada. the firm has strong earnings and has been designated by business week as a "significant growth company." panera bread executives are considering the idea of expanding globally by opening cafes in asia through a franchising strategy. which of the following, if true, supports the argument that panera bread should expand into asia through franchising? a: the panera bread menu changes rapidly, and each cafe's artisan bread bakers receive regular training on new recipes. b: panera bread executives want fast access to the asian market without a significant investment of capital. c: panera bread executives want to test the asian market with a short-term commitment that allows them to make quick profits. d: the panera bread mission is to make excellent bread available to customers around the world.

Intronix uses copy editors, computer graphics specialists, and java programmers to produce ads for magazines and the internet. the average new ad for magazines typically requires 180 hours of a copy editor's time and 135 hours of a computer graphics specialist's time, whereas ads produced for the internet require 35 hours of copy editor time, 195 hours of computer graphics time, and 60 hours of a java programmer's time. lassie food, a dog food manufacturer, has hired intronix to produce ads in the next four week. although currently it considers magazine ads 3 times more valuable than internet ads, it still wishes to have at least 2 of each produced within the next four weeks. intronix has assigned up to 3 copy editors, 4 computer graphics specialists, and 1 java programmer, each committed to work up to 70 hours per week on the project. how many of each type of ad should be produced to maximize the overall value to lassie foods

Trang chủ website chính thức của công ty cổ phần viễn thông fpt (fpt telecom), tại đây sẽ giới thiệu các dịch vụ được cung cấp bởi fpt telecom và các khuyến mãi mới nhất. xem chi tiết tại: kingfpt.com thông tin về king fpt: king fpt là cổng thông tin trực tuyến của fpt telecom: cáp quang fpt, truyền hình fpt, fpt play tư vấn các gói cước internet fpt và đăng ký lắp mạng fpt! ngành nghề kinh doanh: lắp mạng fpt, cáp quang fpt, truyền hình fpt, wifi fpt, internet fpt name: king fpt - add: 154 khuất duy tiến, nhân chính, thanh xuân, hà nội 100000 - phone: 0339 810 834 - website: - email: [email protected] - ceo: dương bình an