The Gray Whale and Other Baleen Whales Migrate Every Year

question 34

Multiple Choice

The gray whale and other baleen whales migrate every year to:

• A)feed in the Arctic and Antarctic regions during the winter.
• B)feed in the tropics during the summer.
• C)feed in the tropics during the winter.
• D)mate and give birth in the Arctic and Antarctic regions during the summer.
• E)mate and give birth in the tropics during the winter.

---

Definitions:

Goodwill

An intangible asset that represents the excess value paid for a company over its net identifiable assets, often arising from brand, reputation, or customer relationships.

Carrying Amount

The book value of an asset or liability, calculated as its original cost adjusted for factors such as depreciation or amortization.

Net Identifiable Assets

The aggregate of a company's assets minus its liabilities, exclusive of goodwill and other intangible assets.

Loss on Disposal

The financial loss that occurs when the selling price of an asset is less than its carrying amount at the time of disposal.