When constructing a frequency distribution, you may approximate the number of classes of k the distribution (k) with the smallest integer (k) such that: 2 >= Number of observations Therefore, we are k looking for the smallest integer k, such that, 2 >= 210. We obtain k=8.

The percentage price change %*P = -4.9 * 0.0035 = -1.715%.The estimated price: P1 = P0
(1 + %*P) = 97.21 (1 - 0.01715) = 95.54.

A does not automatically lead to a write down if the value of the asset can be recovered through future cash flows. C is not correct; this is one of the calculations that can be done to work out the size of the loss on an impaired asset.

Per SFAS No. 87, service cost is defined as the actuarial present value of benefits attributed by the pension benefit formula to an employee during a period.

If equity = 40%, debt must = 60%, thus 60/40 = 1.5