Using the Concept of Comprehensive Income, Which of the Following

question 148

Multiple Choice

Using the concept of comprehensive income, which of the following items is included as part of comprehensive income but not as part of net income?

• A)Extraordinary items
• B)Accounting changes
• C)Unrealized holding gains or losses
• D)Loss on sale of investments

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Definitions:

Operant Conditioning

A strategy in behavioral training where the intensity of actions is adjusted through the provision of rewards or the imposition of consequences.

Conditioned Reinforcement

A type of reinforcement where a stimulus gains its reinforcing power through its association with a primary reinforcer.

Cognitive Map

A mental representation of one's physical environment, facilitating navigation and understanding of spatial relationships.

Latent Learning

Learning that occurs without any obvious reinforcement and is not demonstrated until there is an incentive to do so.