Use the Following Information for Questions

question 54

Multiple Choice

Use the following information for questions.
The following information for Cooper Enterprises is given below:
There were no unexpected gains or losses at January 1, 2011.The average remaining service life of employees is 10 years.

-What is the amount that Cooper Enterprises should report as its pension liability on its statement of financial position as of December 31, 2011?

• A)$100,000
• B)$15,000
• C)$105,000
• D)$200,000

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Definitions:

Reinforcement

In behavioral psychology, a stimulus that increases the probability of a behavior being repeated.

Operant Conditioning

A learning principle where behaviors are influenced by the consequences that follow, such as rewards or punishments.

Biofeedback

A technique that teaches individuals to improve their health by controlling bodily processes that normally happen involuntarily, such as heart rate or blood pressure.

Blood Pressure

The force exerted by circulating blood on the walls of blood vessels, typically measured as systolic (pressure during heartbeat) and diastolic (pressure between beats) values.