Beacon Inc

question 197

Multiple Choice

Beacon Inc. disposes of an unprofitable segment of its business. The operation of the segment suffered a $350000 loss in the year of disposal. The loss on disposal of the segment was $150000. If the tax rate is 30% and income before income taxes was $2300000

• A) the income tax expense on the income before discontinued operations is $540000.
• B) the income from continuing operations is $1610000.
• C) net income is $1800000.
• D) the losses from discontinued operations are reported net of income taxes at $150000.

Identify the origins of psychological issues according to REBT.

Recognize the techniques employed in REBT, including humor, confrontation, and therapist self-disclosure.

Appreciate the behavioral component of REBT, including the use of contracts to ensure homework completion.

Grasp the ABC model central to REBT, involving activating events, beliefs, and consequences.

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Definitions:

Clinical Formulation

A comprehensive and systematic evaluation of a client's psychological, biological, and social background as part of a therapeutic process.

Presenting Issue

The primary problem or concern that leads an individual to seek help or consultation from a professional.

Case Conceptualization

The process of understanding an individual's psychological issues and determining a treatment plan based on their unique context and history.

Treatment Plan

A written outline for the counseling process that allows both counselor and client to understand how they will proceed from their point of origin (the client’s presenting concerns and underlying difficulties) to their destination, alleviate any troubling or dysfunctional symptoms and patterns, and establish improved coping.