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When Current E & P Has a Deficit and Accumulated

question 87

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When current E & P has a deficit and accumulated E & P is positive, the two accounts are netted at the date of the distribution. If a positive balance results, the distribution is a dividend to the extent of the balance.


Definitions:

Reinforcement

In behaviorism, a stimulus or event that follows a behavior and increases the likelihood of that behavior's recurrence.

Variable-ratio

A schedule of reinforcement where a response is reinforced after an unpredictable number of responses, making it highly resistant to extinction.

Reinforcement

An operational technique used in behavior analysis to increase the frequency of a desired behavior by introducing a motivating item after the behavior is exhibited.

DRH Schedule

Differential Reinforcement of High Rates of behavior schedule; a reinforcement schedule in which a higher rate of a specific behavior is reinforced, encouraging the behavior to occur more frequently.

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