Single linkage is a measure of calculating dissimilarity between clusters by

a. considering the distance between the cluster centroids.
b. considering only the two most similar observations in the two clusters.
c. computing the average dissimilarity between every pair of observations between the two clusters.
d. considering only the two most dissimilar observations in the two clusters

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.