Ohlman, Inc. maintains a defined-benefit pension plan for its employees. As of December 31, 2021, the market value of the plan assets is less than the accumulated benefit obligation. The projected benefit obligation exceeds the accumulated benefit obligation. In its balance sheet as of December 31, 2021, Ohlman should report a liability in the amount of thea. excess of the projected benefit obligation over the fair value of the plan assets. b.excess of the accumulated benefit obligation over the fair value of the plan assets. c.projected benefit obligation. d.accumulated benefit obligation.

If the ceo of a large, diversified, firm were filling out a fitness report on a division manager (i. e., "grading" the manager), which of the following situations would be likely to cause the manager to receive a better grade? in all cases, assume that other things are held constant. a. the division's basic earning power ratio is above the average of other firms in its industry. b. the division's total assets turnover ratio is below the average for other firms in its industry. c. the division's debt ratio is above the average for other firms in the industry. d. the division's inventory turnover is 6, whereas the average for its competitors is 8.e. the division's dso (days' sales outstanding) is 40, whereas the average for its competitors is 30.