During 2016, abbott laboratories decreased its discount rate used to calculate pension obligation from 4.3% to 3.8%. the effect on the company's pension expense for the year and pension obligation balance at year end is: a. decrease pension expense, increase pension obligation b. no effect on pension expense, decrease pension obligation c. increase pension expense, decrease pension obligation d. decrease pension expense, decrease pension obligation e. increase pension expense, increase pension obligation

In canada, the reference base period for the cpi is 2002. by 2012, prices had risen by 21.6 percent since the base period. the inflation rate in canada in 2013 was 1.1 percent. calculate the cpi in canada in 2013. hint: use the information that “prices had risen by 21.6 percent since the base period” to find the cpi in 2012. use the inflation rate formula (inflation is the growth rate of the cpi) to find cpi in 2013, knowing the cpi in 2012 and the inflation rate. the cpi in canada in 2013 is round up your answer to the first decimal. 122.9 130.7 119.6 110.5