On January 1, 2008, WOW Amended Its Defined Benefit Pension

question 22

Multiple Choice

On January 1, 2008, WOW amended its defined benefit pension plan. The amount of prior service costs caused by this action was $720,000. WOW uses the service method for amortizing prior service costs. The following service years were provided by the company actuary: 2008, 20; 2009, 15; 2010, 12; 2011, 8; and 2012, 5. Twenty employees benefit from this amendment. In 2009, the amortization amount would be:

• A)$12,000.
• B)$180,000.
• C)$144,000.
• D)$300,000.Total service years = 20 + 15 + 12 + 8 + 5 = 60 Amortization in 2009 = 15/60 $720,000 = $180,000

Comprehend the impact of emotional states on memory retrieval.

Understand the phenomena of memory interference and how it affects learning and recall.

Identify and explain the various phenomena affecting recall and recognition, such as the tip-of-the-tongue phenomenon, memory bias, and suggestibility.

Understand the concept of false memories and how they can be created.

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