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finkey99w - $1.11 1,590}900 rag ®\I‘gvg'oooj 6,990,000...

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Unformatted text preview: $1.11.... 1,590,}900 rag ®\I‘gvg'oooj 6,990,000 83 , 3 3,500,000 138 ' (D 5001000 @© 5501000 @ k (9 5,000 60,000 {E ° 00 20,000 210,0 ©@|'308,000 250,000 @ (I 03,000 @ WO'OUO® ‘ I00,000 ® 110,000 @ A!) 16‘ erZ {2444‘ A‘PIC' [7/5 15,000 @ {76F- COM?- VZBWMMW/ E; 71 6F- Cami) 5 Cflwflrf ’5 VB ~ [lg-jg, ; Vfimd/THBUCIH, Maria V 5 1/) Lq'rr ill/w. ob 0/5 (A) 60,0a0x100X,oM ”in; Ramona?) ,— W500 loupoothz - I ‘73 CB) 3opooxqoxmfixb’l'b‘ '°?l°"°;_|oolopo x‘lh'L '~ 33/333; (c) Dom mauve“ 5§gooofiiautvw X 7’01 -; 16, £67 WVE I (25,0007): ”:2. 1 4,9083); -3 ‘9 1N0 \ Nil/4‘7 » UV 1 . 3 - q ‘ H75 550.000 - 539 000, V176 J : 2J3 Wt, 611717.- / VJ? ‘ PIS 1W BOA/D“ ‘ 0mm“ LOVH ‘4‘ , z i' 3 17,500; 3 (9’ 2. a DIM/TED 850,000’ 533,000 T 103,000 +(b0wflwr'05x‘llzx("'a) m 4’ 30,000 ”Bate/(g «r 1,000,990 15(90):“; 4 tOflle‘X 5“,} > 74:5'004 ”00:0 600 L‘ILHN \ C4714 KEL‘D I . 3 ‘ ’ ~~ , Ml x‘m flaw/wk!) 7/ 1' 1 - 3 H - ‘ Tfimfimk M136 a: usE-wlaa M5 17*6 , .I Maw 3 15.000 \0,’7l‘1 [4,5 7.) C toawo "L 1F F245 175 new; AMIED ‘ _ j/ H WWW we we’ mg " F4WATVIQLUE 0? THE omen/)6 (Mummy/v61; av wa,000 61/00me 011 fiBLfloc SHwH/fii, wwg4p IUMMS 100‘000/‘4 01:. Apg,u)4f5. fl-IT‘ fl/V [WIZ’IUfIC “I J . lg ' “MR EXP. 7/5000 {/24qu , WHICH [5 THE 029‘. Baa/ea, DEF. Cami). 7.5.000 army/y WAGE” é {mucky ‘PLICEZ THE OEFEEZED (2de WWW T55 ___,_______..._\~ W/BJQL Z 550 Iom: I (141115? W44; iloopoa, )3 COM“ 6x17, 15'0“) 3 82 fit (DMD 51;”, BE” flmwz‘nzap DB? , 012m)? 7.5 ,rJdo 0:25 !2- ‘4 ‘18425. \. mam—7 3,1? £mmwge‘s caw magma my COMP— exp, 15,000 . 3 ‘ , m. Comp, $5,000 “”7 C’Méfim (”w camerasww. 4 Ll’fBH/L' T 0 v Pas/811,1 H Anna-$7. om— 20,000 ‘ _ W MC 77 - 0? Mali OUTFLOLU to e" 5 0%. camp. 510993 , _ .. M’ N 4mm Ame- 6T. 0W Ex? 5510001 ,EXPBMG I: PWfZ-DGJDII 75W VOW. MATCHIUL Is mun/Web , Due 7?). ”~wa . - . I _ ' '4 new , “rue- BMW; PMCBD 0” WE WWW“: CUM‘P. EXP. 201000 < ’W-f \ “1831‘ flaw/Vb “mg comet’r LMBJM'Tt/l Def. (3de ”#00 1274M Mum THE LMBIHW ,5 AVle’JI 0W (“710003 , \ A¢H (“90,000 EMA—DWfi—g FCL TM? Zomaoo Z. * .. C15 070 VB‘rTEb 770”; 8—141 mm 55> 481; ,— AWC’C/S “110,000 2. ‘ No Eur m E 5 425‘ M4439 Q 754 C: 3 Mt;— 6'1. 0w - 10,000 P0 \755, COMP ,5 557,515 U 56.5,), Amy 61. arr. exp, $0,000 +0 5mm; w A- WE? Mm; ML V) 74— Tim/BEST!" a: {13in ”<7 («mm w- 076ng - 171 Q0“ ow «121461241213; («ii-Wit $0 TAM} ““5“ ~ 63 CM" («M45 , CZI'\@B\>4, Wm, WET ‘xo [EM/w Mm Cow/ MMA'V WTF‘EWED - 69 J9§..fim' «W 4544;?) (maxim Wag u, [fléakag Wm 64m ' ’ 3‘ “1% war/WE my ,wu (on 0% owwmm UMTIL \5 \w’ We? Henry Sander Econ 136C2 Final Exam Problem Vi (15 mins) Statement of Financial Accounting Standards No. 106 establishes accounting standards for postretirement benefits other than pensions, most notably postretirement health care benefits. Essentially, the standard requires companies to accrue compensation expense each year employees perform services for the expected cost of providing future postretirement benefits that can be attributed to that service. Typically, companies do not pre—fund these costs for two reasons. Required 1. What are the two reasons why prefunding is unusual? 2. As a result of being required to record the periodic postretirement expense and related liability most companies now report lower earnings and higher liabilities and the costs aren’t deductible until paid to or for the employee. How do other postretirement benefits affect deferred tax liabilities or assets 3. One objection to SPAS 109, 1“Accounting for Income Taxes,” as cited in the chapter is the omission of requirements to discount deferred tax amounts to their present values. This objection is inappropriate in the context of deferred tax amounts necessitated by accounting, for postretirement benefits. Why? 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