Evaluate the Sum Using the Given Information $x _ { 1 } = - 2 , x _ { 2 } = 3 , x _ { 3 } = - 1$

question 441

Multiple Choice

Evaluate the sum using the given information.
- $x _ { 1 } = - 2 , x _ { 2 } = 3 , x _ { 3 } = - 1$ , and $x _ { 4 } = - 3$
$$\sum _ { i = 1 } ^ { 4 } \left( - x _ { i } ^ { 2 } - 2 \right)$$

• A) \(- 31\)
• B) \(- 38\)
• C) 15
• D) \(- 25\)

---

Definitions:

Realizable

Refers to assets that can be easily converted into cash or are expected to be sold without significant delay or loss in value.

Modified Accrual Accounting

An accounting method that recognizes revenues when they become available and measurable and expenses when they are incurred, used often by government entities.

Revenue Recognition

An accounting principle that determines the specific conditions under which income becomes realized or realizable, and thus recognized as revenue.