Herring wholesale company has a defined benefit pension plan. on january 1, 2018, the following pension-related data were available: ($ in 000s) net gain—aoci $ 170 accumulated benefit obligation 1,170 projected benefit obligation 1,400 fair value of plan assets 1,100 average remaining service period of active employees (expected to remain constant for the next several years) 15 years the rate of return on plan assets during 2018 was 9%, although it was expected to be 10%. the actuary revised assumptions regarding the pbo at the end of the year, resulting in a $23,000 decrease in the estimate of that obligation. required: 1. calculate any amortization of the net gain that should be included as a component of net pension expense for 2018. 2. assume the net pension expense for 2018, not including the amortization of the net gain component, is $325,000. what is pension expense for the year? 3. determine the net loss—aoci or net gain—aoci as of january 1, 2019.

Afirm's before-tax cost of debt, rd, is the interest rate that the firm must pay on debt. because interest is tax deductible, the relevant cost of debt used to calculate a firm's wacc is the cost of debt, rd (1 – t). the cost of debt is used in calculating the wacc because we are interested in maximizing the value of the firm's stock, and the stock price depends on cash flows. it is important to emphasize that the cost of debt is the interest rate on debt, not debt because our primary concern with the cost of capital is its use in capital budgeting decisions. the rate at which the firm has borrowed in the past is because we need to know the cost of capital. for these reasons, the on outstanding debt (which reflects current market conditions) is a better measure of the cost of debt than the . the on the company's -term debt is generally used to calculate the cost of debt because more often than not, the capital is being raised to fund -term projects. quantitative problem: 5 years ago, barton industries issued 25-year noncallable, semiannual bonds with a $1,600 face value and a 8% coupon, semiannual payment ($64 payment every 6 months). the bonds currently sell for $845.87. if the firm's marginal tax rate is 40%, what is the firm's after-tax cost of debt? round your answer to 2 decimal places. do not round intermediate calcu

Look at this check register. calculate the current balance. check date transaction (+) deposit balance 5/1 5/3 $82.92 debit 8.00 78.24 005 monthly fee phone bill paycheck 1 125.00 5/15 5/17 5/20 atm 40.00 56.50 006 t ennis lessons the current balance is?

What two things do you consider when evaluating the time value of money