On January 1, 2011, Dibble Co

question 31

Multiple Choice

On January 1, 2011, Dibble Co. amended its defined benefit plan resulting in an increase in the projected benefit obligation of $700,000. As of the date of the amendment, Dibble Co. had 100 employees. Ten employees are expected to leave at the end of each of the next ten years. The minimum amount of amortization for prior service cost in 2012 (the second year) is

• A) $140,000.
• B) $127,273.
• C) $114,545.
• D) $101,818.

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Definitions:

Inheritable Traits

Characteristics or attributes that are passed from parents to offspring through genes.

Severely Malnourished

A condition where an individual lacks essential nutrients due to inadequate food intake, leading to serious health problems.

IQ Gap

The observed disparity in average IQ scores between various groups, often discussed in the context of socio-economic, educational, or racial groups.

Mental Module

A hypothesized structure in the brain theorized to be responsible for specific cognitive functions, as part of the modular view of mental processes.