Investments in Securities to Be Held for an Unspecified Period

question 70

Multiple Choice

Investments in securities to be held for an unspecified period of time are reported at:

• A) Historical cost.
• B) Present value.
• C) Lower of cost or market.
• D) Fair value.

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Definitions:

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.

Reinforcer

Any stimulus that increases the likelihood of a preceding behavior being repeated.

Primary Reinforcer

An innate reinforcing stimulus like nourishment or shelter, which does not require learning to be effective in enhancing behavior.