Short Answer
TABLE 16-1
Given below are the average prices for three types of energy products for five consecutive years. 
-Referring to Table 16-1, what are the simple price indices for electricity, natural gas and fuel oil, respectively, in year 2 using year 5 as the base year?
Acknowledge the importance of qualitative characteristics such as relevance and timeliness in financial information.
Understand the importance and characteristics of relevant financial information.
Recognize the impact of mispriced securities and the role of financial statements in identifying them.
Grasp the significance of consistent accounting methods for faithful representation of financial information.
Definitions:
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